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The UNIQUE feature of an ABC system is the emphasis on: Select one: a. individual activities. b. department indirect-cost rates C. costing individual jobs. d. multiple-cost pools. b accessibiliti CRICOS Provider no 001218 I contact l Student Helo l Staff Helo Read this Daae In which of the following situations does it make sense to implement an ABC system? Select one a. When ABC doesn't provide information to make better decisions b. When its benefits exceed implementation costs C. When there is a wea use-and-effect relationship between costs in the cost pools and their cost- allocation bases When ABC traces more costs as indirect costs s page Next page 7 0 php attempt 2473394cmid-15703918pagez Dandenong Enterprises has identified three cost pools to allocate overhead costs. The followlng estimates are provided for the coming year: ed out of 1 overthead Costs Cost Driver Activity leve cost Pool Direct labour-hours 800 000 $320 000 Supervision of direct labour 240000 $120 000 Machine-hours Machine maintenance 000 200 000 Square metres of area Facility rent Total overhead costs The accounting records show the Leongatha job consumed the following resources Cost Driver Actual Level Direct labour-hours 300 400 Square metres of area 75 using the three cost pools to allocate overhead costs, what is the total amount of overhead costs to be allocated to the Leongatha job? Select one a. $675 b. $200 C. $170 7 8 0 Actual Level Cost Dr Direct labour-hours 300 Machine-hours 400 Square metres of area 75 using the three cost pools to allocate overhead costs, what is the total amount of overhead costs to be allocated t the Leongatha job? Select one a.$675 Next p cessitutyl COS Provider no 0012B I contact studert Help I staff Help Read this page You are logged in as Yuxuan Zhang (Log out) BACK TO 212 7 Barnes Corporation manufactures two models of office chairs, a standard and a deluxe model The following activity and cost information has been compiled Number of Number of Number of Product Set-ups Components Direct Labour Hours Standard 500 28 12 300 Overhead costs $30 000 $60 000 Number of set-ups and number of components are identified as activity-cost drivers for overheads. Assuming an activity-based costing system is used, what is the total amount of overhead costs assigned to the standard model and deluxe model? Select one: a.$37 200; $52,800 b. 522 500; $37 500 C.535 200; 524 800 d. 524 800:522 500 Next pag0 7 0 -factors are outcomes that are difficult to measure accurately in numerical terms. Select one a. Quantitative b.Relevant C. Environmental d.Qualitative ccessibility | CRICOS Provider no 00121B| Contact / Student Help Staff Help | Read this page You are logged in as Yuxuan Zhang (Log out) Fa 0 ceorge's s-year-old Geo Prizm requires repairs estimated at s3000 to make it roadworthy again. His friend, Julie, suggested that he should instead buy a s-year-old used Honda Civic for s3000 cash. Jule estimated the following costs for the two cars: f 1 Ceo PrizmHonda Civic $15 000 S3000 Acquisition cost 3000 Annual operating costs (Fuel, maintenance, insurance) $2280 S2100 The cost NOT relevant for this decision is the: Select one: a. repairs to the Geo Prizm annual operating costs of the Honda Civic acquisition cost of the Geo Prizm d. acquisition cost of the Honda Civic. ACK TO TOP weich Manufacturing is approached by a turopean customer to futhi a one-time only special order for a product simila o one offeesd to domestic customers welch Manufacturing has excess capacity The following per unit data apply for sales to regular customers ed out of Varable costs Direct materials 840 Direct labour Manufacturing support 3s Marketing costs Fled costs Manufacturing support 4s Marketing costs Total costs 170 as Targeted selling price 25s What is the full cost of the product per unit? Select one aSTo b. s25s 0 delete eaed hom customes and the costs incured to earn those s the reporting and analysis of revenues Select one Activity analysis Cost-beneit analysis profitability analysis Cost-plus analysis 7 8 0 LeBlanc Lighting manufactures table lamps and is considering raising the price by $1s a unit for the coming year. With a $1s price increase, demand is expected to fall by 2500 units of 1 Current Projected 17 500 units 20 000 units 165 Selling price $150 Varlable costs per unit $100 $100 Would you recommend the $15 price increase? Select one No, because the selling price increases. b. Yes, because operating profit increases. Yes, because contribution margin per unit decreases. d. No, because demand decreased ous page Next page PIB 0 wollongong Company has a current production level of 20 000 units per month. Unit costs at this level are Direct materials 0.25 Direct labour 0.40 Variable overhead 0.15 Fixed overhead 0.20 Marketing-fixed 0.20 Marketing/distribution variable 0.40 Current monthly sales are 18 000 units. Jim Company has contacted Wollongong Company about purchasing 1500 units at s2.00 each. Current sales would not be affected by the one-time-only special order and variable marketing/distribution costs would not be incurred on the special order. What is Wollongong Company's change in operating profits if the special order is accepted Select one $1800 increase in operating profits s400 decrease in operating profits C. $400 increase in operating profits d. 51800 decrease in operating profits 8 Rockhampton Manufacturing is approached by a Brazlian customer to futfi a one-time-only special order for a product similar to one offered to domestic customers. Rockhampton Manufacturing has a policy of adding a costs and currently has excess capacity. The following per unit data apply for sales to regular customers Variable costs Direct materials s30 Direct labour 10 Manufacturing overhead 15 Marketing costs Fixed costs 100 Marketing costs Total costs Mark-up (0%) Estimated selling price if the Brazilian customer wanted a long-term commitment for supplying this product, what price would MOST lkely be Select one a.$180.00 b.$198.00 C.s66.00 d. $217.80 0. 8 The order to follow when preparing the operating budget is Select one: a.revenues budget, manufacturing overhead costs budget, and production budget. b. costs of goods sold budget, production budget, and cash budget revenues budget, production budget, and direct manufacturing labour costs budget cash expenditures budget, revenues budget, and production budget. Next page s page eb accessibilitv RCOS Provider no oomB l Contactl student Helo Staff Hela Read this 4) delete 0 8 which of the following regarding operating budgets and financial budgets is TRUE Select one a. Have nothing to do with the master budget b. Are prepared after the master budget c. Combined from the master budget d. Are prepared before the master budget Next page b accessibility I CRCOS Provider no 021B l Contact l Student Help l Staff Help | Read this page You are logged in as Yuxuan zhang (Log out BACK TO TOP 7 Maroochydore Corporation has budgeted sales of 20 000 units, target ending finished goods Iinventory of 3000 units and beginning finished goods inventory of 2900 units. How many units should be produced next year? Select one a. 20 100 units b.21 900 units 15 900 units d. 18 000 units Next page b accessibility l CRICOS Provider no 001218 | Contact I Student Help I Staff Help Read this page 7 8 0 delete ootscray Company has the following sales budget for the last sik months of 2018 July $100 000 October $90 000 80 000 100 000 September 110 000 December 94 000 Historically, the cash collection of sales has been as follows 65% of sales collected in the month of sale 25% of sales collected in the month following the sale 8% of sales collected in the second month following the sale 2% of sales are uncollectible Cash collections for September are Select one: a.599 soo. b.S02 000. c. $86 700 ACK TO TOP 7 0