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質問 1：
State whether the following costs are relevant or non-relevant in the context of short-term decision making scenarios.
正解：
質問 2：
PL currently earns an annual contribution of $2,880,000 from the sale of 90,000 units of product B. Fixed costs are $800,000 per annum.
The management of PL is considering reducing the selling price per unit to $48. The estimated levels of demand at the revised selling price and the probabilities of them occurring are as follows:
Calculate the probability that the profit will increase from its current level if the selling price is reduced to $48.
A. The probability therefore that the contribution will exceed $2,880,000 is 70%.
B. The probability therefore that the contribution will exceed $2,880,000 is 50%.
C. The probability therefore that the contribution will exceed $2,880,000 is 90%.
D. The probability therefore that the contribution will exceed $2,880,000 is 40%.
正解：C
質問 3：
A company uses a standard costing system.
The company's sales budget for the latest period includes 1,500 units of a product with a selling price of
$400 per unit.
The product has a budgeted contribution to sales ratio of 30%.
Actual sales for the period were 1,630 units at a selling price of $390 per unit.
The actual contribution to sales ratio was 28%.
The sales volume contribution variance for the product for the latest period is:
A. $15, 600 F
B. $17, 800 F
C. $55, 600 F
D. $32, 900 F
正解：A
質問 4：
Information about a company's two products is as follows:
The products are currently sold in equal quantities.
Monthly fixed costs are $360,000.
What is the monthly breakeven sales revenue assuming a sales quantity mix of 50/50?
Give your answer to the nearest $.
正解：
$1600000
質問 5：
Which THREE of the following are advantages of activity-based costing (ABC), in a multi-product environment, when compared with traditional absorption costing?
A. ABC provides more accurate product costs in a complex business environment.
B. ABC provides a better understanding of overhead costs.
C. ABC is cheaper to operate.
D. ABC results in increased unit profit for each product.
E. ABC leads to better product pricing decisions.
正解：A,B,E
質問 6：
You are a trainee management accountant working for a prestigious manufacturing firm. One day you go to a business meeting a business meeting and the managing director is there. They stand up and say that the company is losing too much money through wastage and losses and so they have decided to implement a total quality management system. They go on to say this system will:
1:Allow the company to improve on a consistent and continual basis
2:Allow the company to identify and allocate quality accountability to certain departments
3:Help the company detect error and fraud
Are ALL of these statements correct?
A. No. (1) and (2) are incorrect.
B. No. (3) and (2) are incorrect.
C. No. (2) is incorrect No. (1) is incorrect
D. Yes. They ore all correct
正解：C
質問 7：
A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.
Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.
A. Original budget contribution = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution
$ 201 960
B. Original budget contribution = $242 000, Flexed budget contribution = $ 148 200, Actual Contribution
$ 121 960
C. Original budget contribution = $272 000, Flexed budget contribution = $ 248 200, Actual Contribution
$ 321 960
D. Original budget contribution = $172 000, Flexed budget contribution = $ 148 200, Actual Contribution
$ 221 960
正解：A
質問 8：
A company manufactures a machine. The machine is made from two types of raw material and is assembled in a factory using skilled labour. The engine for the machine is purchased from an outside supplier.
The following costs relate to the manufacture of one machine:
What is the finished goods inventory valuation for one machine using throughput costing?
A. $38.00
B. $6.00
C. $24.00
D. $48.00
正解：C
State whether the following costs are relevant or non-relevant in the context of short-term decision making scenarios.
正解：
質問 2：
PL currently earns an annual contribution of $2,880,000 from the sale of 90,000 units of product B. Fixed costs are $800,000 per annum.
The management of PL is considering reducing the selling price per unit to $48. The estimated levels of demand at the revised selling price and the probabilities of them occurring are as follows:
Calculate the probability that the profit will increase from its current level if the selling price is reduced to $48.
A. The probability therefore that the contribution will exceed $2,880,000 is 70%.
B. The probability therefore that the contribution will exceed $2,880,000 is 50%.
C. The probability therefore that the contribution will exceed $2,880,000 is 90%.
D. The probability therefore that the contribution will exceed $2,880,000 is 40%.
正解：C
質問 3：
A company uses a standard costing system.
The company's sales budget for the latest period includes 1,500 units of a product with a selling price of
$400 per unit.
The product has a budgeted contribution to sales ratio of 30%.
Actual sales for the period were 1,630 units at a selling price of $390 per unit.
The actual contribution to sales ratio was 28%.
The sales volume contribution variance for the product for the latest period is:
A. $15, 600 F
B. $17, 800 F
C. $55, 600 F
D. $32, 900 F
正解：A
質問 4：
Information about a company's two products is as follows:
The products are currently sold in equal quantities.
Monthly fixed costs are $360,000.
What is the monthly breakeven sales revenue assuming a sales quantity mix of 50/50?
Give your answer to the nearest $.
正解：
$1600000
質問 5：
Which THREE of the following are advantages of activity-based costing (ABC), in a multi-product environment, when compared with traditional absorption costing?
A. ABC provides more accurate product costs in a complex business environment.
B. ABC provides a better understanding of overhead costs.
C. ABC is cheaper to operate.
D. ABC results in increased unit profit for each product.
E. ABC leads to better product pricing decisions.
正解：A,B,E
質問 6：
You are a trainee management accountant working for a prestigious manufacturing firm. One day you go to a business meeting a business meeting and the managing director is there. They stand up and say that the company is losing too much money through wastage and losses and so they have decided to implement a total quality management system. They go on to say this system will:
1:Allow the company to improve on a consistent and continual basis
2:Allow the company to identify and allocate quality accountability to certain departments
3:Help the company detect error and fraud
Are ALL of these statements correct?
A. No. (1) and (2) are incorrect.
B. No. (3) and (2) are incorrect.
C. No. (2) is incorrect No. (1) is incorrect
D. Yes. They ore all correct
正解：C
質問 7：
A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.
Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.
A. Original budget contribution = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution
$ 201 960
B. Original budget contribution = $242 000, Flexed budget contribution = $ 148 200, Actual Contribution
$ 121 960
C. Original budget contribution = $272 000, Flexed budget contribution = $ 248 200, Actual Contribution
$ 321 960
D. Original budget contribution = $172 000, Flexed budget contribution = $ 148 200, Actual Contribution
$ 221 960
正解：A
質問 8：
A company manufactures a machine. The machine is made from two types of raw material and is assembled in a factory using skilled labour. The engine for the machine is purchased from an outside supplier.
The following costs relate to the manufacture of one machine:
What is the finished goods inventory valuation for one machine using throughput costing?
A. $38.00
B. $6.00
C. $24.00
D. $48.00
正解：C
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