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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
