在acca考试的备考之路上，注定少不了一些艰辛和坚持。为了达到心中的目标，我们只有不断的努力，努力，在努力!万丈高楼平地起，搭建扎实的acca学习基础，就需要每天坚持不断的练习。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
5.A company uses standard costing. This year the standard labour cost of a product is $180.60 per unit. The standard labour rate is $86 .00 per hour. L ast month 2,200 hours were worked and there was an adverse labour efficiency variance of $8,600. This variance was caused entirely by new working practices introduced by the company. The full effect of the
new working practices is to be incorporated into the new standard cost of the product for next year. In addition, a labour rate increase of 10% is to be built into the new standard cost.
What is the standard cost per unit of the product for next year?
A.$189.20
B.$207.26
C.$198.66
D.$208.12
5.答案： $208.12
This year:
Standard labour hours = 2,100 (2,200 - (8,6001 86))
Standard labour hours per unit= 2.1 (180.601 86)
Standard number of units produced = 1,000 (2,100/ 2.1)
Next year:
Standard labour hours = 2,200
Standard number of units produced = 1,000
Standard labour hours per unit = 2.2 (2,2001 1,000)
Standard cost per unit = $208.12 ((86 + 10%) x 2.2)
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
