Question # 1
A manager is deciding which one of four services to provide next period.
The contribution earned by each service will depend on the weather conditions as follows.
Using the maximin criterion, which service will the manager provide? | | A. Service P | | B. Service Q | | C. Service R | | D. Service S |
D. Service S
Question # 2
The following extract from a decision tree has been prepared for a decision that is to be made to choose between options P, Q and R.
What is the maximum expected value of profit at decision point Z?
| | A. $4 million | | B. $6 million | | C. $36 million | | D. $2.4 million |
A. $4 million
Question # 3
The cost card for one unit of Product G is as follows:
The opening and closing inventories of Product G for month 5 are budgeted to be 10 units and 60 units respectively. Profit for month 5 using absorption costing is budgeted to be $15,000. What is the budgeted profit for month 5 using throughput costing? | | A. $9,800 | | B. $12,800 | | C. $17,200 | | D. $20,200 |
A. $9,800
Question # 4
Budgeted sales and production for Product X for this period are 12,000 units. The standard cost and selling price for a single unit of the product are:
The fixed production overhead expenditure variance is: | | A. $13,000 A
| | B. $23,500 A
| | C. $20,000 A
| | D. $10,500 A |
Question # 5
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 90%. | | 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 70%. | | D. The probability therefore that the contribution will exceed $2,880,000 is 40%. |
A. The probability therefore that the contribution will exceed $2,880,000 is 90%.
Question # 6
CH is a building supplies company that sells products to trade and private customers. Budget data for each of the six months to March are given below:
80% of the value of credit sales is received in the month after sale, 10% two months after sale and 8% three months after sale. The balance is written off as a bad debt.
75% of the value of credit purchases is paid in the month after purchase and the remaining 25% is paid two months after purchase.
All other operating costs are paid in the month they are incurred.
CH has placed an order for four new forklift trucks that will cost $25,000 each. The scheduled payment date is in February.
The cash balance at 1 January is estimated to be $15,000.
Prepare a cash budget for each of the THREE months of January, February and March. Select All the correct answers. | | A. The total receipts in January will be $245 000
| | B. Total payments in March will be $323 000
| | C. The total receipts in January will be $320 000
| | D. The total payments in February will be $405 000 |
B. Total payments in March will be $323 000
C. The total receipts in January will be $320 000
Question # 7
A company produces a product that requires two materials, Material A and Material B.
Details of the material quantities and costs for August are given in the table below.
Budgeted and actual output of the product for August was 12,000 units.
The material mix variance for August is: | | A. $ 1, 540 Favourable | | B. $ 1, 540 Adverse | | C. $ 1, 288 Favourable | | D. $ 1, 540 Adverse |
A. $ 1, 540 Favourable
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