2006年6月 1.2的真题 第4题和第21题的答案是如何出来的？ 4. The following production and total cost information relates to a single product organisation for the last three months: Month Production Total cost units GBP 1 1,200 66,600 2 900 58,200 3 1,400 68,200 The variable cost per unit is constant up to a prodcution level of 2,000 units per month but a step up of GBP 6,000 in the monthly total fixed cost occurs when production reaches 1,100 units per month. What is the total cost for a month when 1,000 units are produced? 正确答案是C. GBP 59,000 21.A company operates a process costing system using the FIFO method of valuation . No losses occur in the process. All materials are input at the commencement of the process. Conversion costs are incurred evenly through the process. The following data relate to last period: Units Degree of completion Opening work in progress 2,000 60% Total number of units completed 14,000 Closing work in progress 3,000 30% GBP Costs arising: Materials 51,000 Conversion 193,170 What was the value of the closing work in progress for last period? 正确答案是D. GBP 22,890 | 
发表于 2007-6-5 07:32
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