2006年6月 1.2的真题

第4题和第21题的答案是如何出来的？

4. The following production and total cost information relates to a single product organisation for the last three months:

Month   Production   Total cost

                units               GBP

1             1,200              66,600

2                900              58,200

3             1,400              68,200

The variable cost per unit is constant up to a prodcution level of 2,000 units per month but a step up of GBP 6,000 in the monthly total fixed cost occurs when production reaches 1,100 units per month.

What is the total cost for a month when 1,000 units are produced?

正确答案是C. GBP 59,000

21.A company operates a process costing system using the FIFO method of valuation . No losses occur in the process. All materials are input at the commencement of the process. Conversion costs are incurred evenly through the process. The following data relate to last period:

                                                                Units                Degree of completion

Opening work in progress                         2,000                           60%

Total number of units completed              14,000         

Closing work in progress                            3,000                          30%

                                                    GBP

Costs arising:

   Materials                                   51,000

   Conversion                               193,170

What was the value of the closing work in progress for last period?

正确答案是D. GBP 22,890

第四题：

先用high-low method 算出VC per unit=8   68200-66600/1400-1200 , then fixed cost above 1100units is 57000=68200-1400*8

fixed cost below 1100units is 51000=57000-6000

total cost at 1000units is 1000*8+51000=59000