A paint manufacturer has a number of departments. Each department is located in a separate building on the same
factory site. In the mixing department the basic raw materials are mixed together in very large vessels. These are then
moved on to the colour adding department where paints of different colours are created in these vessels. In the next
department – the pouring department – the paint is poured from these vessels into litre sized tins. The tins then go
on to the labelling department prior to going on to the finished goods department.
The following statements relate to the paint manufacturer:
(i) The mixing department is a cost centre.
(ii) A suitable cost unit for the colour adding department is a litre tin of paint.
(iii) The pouring department is a profit centre.
Which statement or statements is/are correct?
A (i) only
B (i) and (ii) only
C (i) and (iii) only
D (ii) and (iii) only A | 
发表于 2008-5-6 15:24
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