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NEW QUESTION: 1
조직에서 기존의 전체 비용 시스템을 사용하는 경우 내년에이 제품의 단위당 비용은 다음과 같습니다.
A. US $ 5.39
B. US $ 6.11
C. US $ 5.44
D. 6.95 달러
Answer: B
Explanation:
Given that manufacturing overhead is applied on the basis of machine hours, the overhead rate is US $60 per hour $1,800.000 - 30,000) or US $.96 per unit [80 machine hours per batch x $60) - 5,000 units per batch]. Accordingly, the unit full cost is US $6.11 $5.15 unit price cost + $.96). Believing that its traditional cost system may be providing misleading information. an organization is considering an activity-based costing ABC) approach. It now employs a full cost system and has been applying its manufacturing overhead on the basis of machine hours. The organization plans on using 50.000 direct labor hours and 30,000 machine hours in the coming year. The following data show the manufacturing overhead that is budgeted.
Cost, sales, and production data for one of the organization' s products for the coming year are as follows:
NEW QUESTION: 2
A. Option B
B. Option A
C. Option C
D. Option D
Answer: B
NEW QUESTION: 3
Welche Einsparungen in US-Dollar würde ein Projekt ausweisen, wenn es Ihre ausstehenden Forderungen um 1,4 Millionen US-Dollar auf insgesamt 5,3 Millionen US-Dollar reduzieren würde und die Grenzkapitalkosten Ihres Unternehmens 6,2% betragen würden?
A. 43.400 USD
B. 117.500 USD
C. 86.800 USD
D. 328.600 USD
Answer: C