第八章单元测试
  1. A company makes a product Y,Direct materials are £5 per kg,Each unit uses 3kg,Direct labor is £1 per hour,Each unit takes 1 hours to make,Variable overhead costs are 75p per unit, Selling price is £30per unit. Fixed costs are £800.What is the variable cost per unit? ( )

  2. A:£25.75 B:£16.75 C:£19.75 D:£13.75
    答案:£16.75
  3. A company makes a product Y,Direct materials are £5 per kg,Each unit uses 3kg,Direct labor is £1 per hour,Each unit takes 1 hours to make,Variable overhead costs are 75p per unit, Selling price is £30per unit. Fixed costs are £800.What is the contribution per unit? ( )

  4. A:£12.25 B:£18.25 C:£13.25 D:£19.25
  5. A company makes a product Y,Direct materials are £5 per kg,Each unit uses 3kg,Direct labor is £1 per hour,Each unit takes 1 hours to make,Variable overhead costs are 75p per unit, Selling price is £30per unit. Fixed costs are £800. If the company makes 700 units what is the contribution? ( )

  6. A:£7255 B:£14575 C:£13755 D:£9275
  7. A company makes a product Y,Direct materials are £5 per kg,Each unit uses 3kg,Direct labor is £1 per hour,Each unit takes 1 hours to make,Variable overhead costs are 75p per unit, Selling price is £30per unit. Fixed costs are £800.If the company makes 700 units what is the profit? ( )

  8. A:£9275 B:£8475 C:£9275 D:£9275
  9. IAS2 states that all production costs should be included in the closing inventory valuation. Therefor Absorption Costing should be used when producing financial statements. ( )

  10. A:错 B:对

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