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19   Which of the following BEST describes a principle budget factor?

A    A factor that affects all budget centres

B    A factor that is controllable by a budget centre manager

C    A factor that the management accountant builds into all budgets

D    A factor which limits the activities of an organisation

 20   A company always determines its order quantity for a raw material by using the Economic Order Quantity (EOQ)

model.

What would be the effects on the EOQ and the total annual holding cost of a decrease in the cost of ordering a

batch of raw material?

EOQ                       Annual holding cost

A    Higher                    Lower

B    Higher                    Higher

C    Lower                     Higher

D    Lower                     Lower

21   A company which operates a process costing system had work-in-progress at the start of last month of 300 units

(valued   at   $1,710)   which   were   60%   complete   in   respect   of   all   costs.   Last   month   a   total   of   2,000   units   were

completed and transferred to the finished goods warehouse. The cost per equivalent unit for costs arising last month

was $10. The company uses the FIFO method of cost allocation.

What was the total value of the 2,000 units transferred to the finished goods warehouse last month?

A    $19,910

B    $20,000

C    $20,510

D    $21,710

22   A manufacturing company operates a standard absorption costing system. Last month 25,000 production hours were

budgeted and the budgeted fixed production cost was $125,000. Last month the actual hours worked were 24,000

and standard hours for actual production were 27,000.

What was the fixed production overhead capacity variance for last month?

A    $5,000 Adverse

B    $5,000 Favourable

C    $10,000 Adverse

D    $10,000 Favourable

23   The following statements have been made about value analysis.

(1)  It seeks the lowest cost method of achieving a desired function

(2)  It always results in inferior products

(3)  It ignores esteem value

(4)  It is applicable to both physical products and services

Which TWO of the above statements are true?

A    1 and 4

B    1 and 2

C    3 and 4

D    2 and 3

Which of the following is correct with regard to the above graph?

(1)  The IRR is 10%

(2)  The NPV at 15% is positive

(3)  The project’s total inflows exceed the total outflows

A    1 and 2 only

B    1 and 3 only

C    2 and 3 only

D    1,2 and 3