Accounting- Cost-volume-profit

2009-02-13 10:26 pm
Question 1
A business requires to sell 22000 in order to ean a target profit of £150000. The contribution per unit is £15. What is the business's break even point?
Choose one answer.

A. None of these

B. 10000 units

C. 12000 units

D. 14000 units

E. 15000 units

Question 2
A break-even chart shows maximum unit sales at 5000 each, maximum profit of £100000 , a break even point of 2143 units , and a loss of £75000 if no units are sold. What profit or loss would be earned if 2500 are sold?
Choose one answer.

A. 75000 loss

B. 75000 profit

C. None of these

D. 12500 profit

E. 30000 profit

Question 3

Sweet Inspiration Ltd is a small, specialist manufacturer of chocolate bars, which are sold through a number of its retail outlets. The business has budgeted to make 6,000 chocolate bars during a standard month. The total costs budgeted to be incurred by Sweet Inspiration during the month are:

Promotion costs £5000
Chocolate bar ingrediants £3200
Operating wages £ 10300
Factory manager's salary £2000
Packaging costs £4000
Administrative costs £1000


Calculate the full absorbed cost of producing one chocolate bar.
Choose one answer.

A. None of these

B. £2.58

C. £3.25

D. £19500

E. £25500

Question 4
Karl has two production departments and one service department. The following information relates to January 2009.
Allocated expense
Production dept A £65000
Production dept B £35000
Service dept £50000
The benefit provided by the service department is shared among the production depts A and B in the proportion 60:40.
Calculate the amount of overhead to be charged to specific units for both production depts A and B.
Choose one answer.

a. None of these

b. Dept A £65000; Dept B £35000; Serivce £ 50000

c. Dept A £95000; Dept B £55000; Service dept 0

d. Dept A £30000; Dept B £20000; Service 0

Question 5
更新1:

plz answer as much as u can..i will still give u marks even u dont answer all..thx for ur help!!

回答 (1)

2009-02-18 9:31 pm
✔ 最佳答案
1 )C. 12000 units
22000x15 - 15000
=180,000/15
=12000

Q 2
D. 12500 profit
75000/2143 = $35(一件賣)
2500x35-75000 =12500



2009-02-18 13:31:33 補充:
q3-5未得閒計住。

2009-02-18 16:32:47 補充:
Q3
D 19500

Promotion costs £5000
Chocolate bar ingrediants £3200
Operating wages £ 10300
Administrative costs £1000
以上4個total

以下2個唔多sure是否包括
Factory manager's salary £2000
Packaging costs £4000

包裝同工廠的manager 薪金,因為cost of producing ,這個好可能是不必要。

如果包就係e

2009-02-18 16:52:10 補充:
4) 由於service 是overhead (expenses)的一種
DEPT A會轉50000 / 100x 60 =30,000
Dept b 會轉50,000 / 100 x 40 =20,000

我覺得係
c. Dept A £95000; Dept B £55000; Service dept 0

唔見有第5條


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