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F5题库_2019年acca考试F5第一章模拟练习题(1)

2019-06-27 15:12:44  

小伙伴们,acca考试题库来啦!很多想要报考acca考试的考生,不知道该如何准备全英文考试,中公财经小编为大家收集的关于accaF5科目第一章练习题及模拟题,帮助大家更好学习acca,早日拿下acca证书。

Jola Publishing Co 18 mins

Jola Publishing Co publishes two forms of book.

The company publishes a children’s book (CB), which is sold in large quantities to government controlled schools.

The book is produced in four large production runs. The second book is a comprehensive technical journal (TJ). It is produced in monthly production runs, 12 times a year.

The directors are concerned about the performance of the two books and are wondering what the impact would be of a switch to an activity based costing (ABC) approach to accounting for overheads. They currently use absorption costing, based on number of books produced for all overhead calculations. Overheads amount to $2,880,000.

The CB will be inspected on 180 occasions next year, whereas the TJ will be inspected just 20 times.

Machine time per unit is 6 minutes for the CB and 10 minutes for the TJ.

Jola Publishing will produce its annual output of 1,000,000 CBs in four production runs and approximately 10,000

TJs per month in each of 12 production runs.

REQUIREMENTS

QUESTION 1

Calculate the overhead cost per unit of the CB using the current system of absorption costing.
$___________per unit

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来源: 中公财经网

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