183 You must produce 27 widgets. You can only produce 9 widgets per production run. Each production line setup costs $1000. Each widget consumes $10 worth of material and $5 worth of labor. What is the total fixed cost for producing the widgets.A. $3,000B
题目
183 You must produce 27 widgets. You can only produce 9 widgets per production run. Each production line setup costs $1000. Each widget consumes $10 worth of material and $5 worth of labor. What is the total fixed cost for producing the widgets.
A. $3,000
B. $27,000
C. $27,270
D. $1,335
E. $1,000
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参考答案和解析
更多“183 You must produce 27 widgets. You can only produce 9 widgets per production run. Each production line setup costs $1000. Each widget consumes $10 worth of material and $5 worth of labor. What is the total fixed cost for producing the widgets.A. $3,000B”相关问题
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第1题：
73 In a contract, the point of total assumption refers to the point where:
A. The customer incurs the total financial responsibility for each additional dollar spent.
B. The contractor incurs the total financial responsiblity for each dollar spent.
C. The schedule and cost variance are zero.
D. The customer will incur no further costs for the work the contractor performs in the completion of the contract.
E. B and D only
正确答案：E
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第2题：
65 You must produce 27 widgets. You can only produce 9 widgets per production run. Each production line setup costs $1000. Each widget consumes $10 worth of material and $5 worth of labor. What is the total fixed cost for producing the widgets.
A. $3,000
B. $27,000
C. $27,270
D. $1,335
E. $1,000
正确答案：E
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第3题：
M company is a manufactory which produces toys．The budgeted production and sales of the company are both expected to be 200 units in the coming year，the budgemd selling price is$370 per unit．The following information mimes to the costs of producin9 200 toys：
Per unit(＄)
Total(＄)
Direct material costs
l 50
30 000
Direct labor costs
80
1 6 000
Variable production overheads
50
1 0 000
Variable selling and administration overheads
30
6 000
Fixed production overheads
6 000
Fixed selling and administration overheads
3 000
Requirement：
A．Calculate the total contribution margin．
B．Calculate the amounts of profit at the budgeted level of production．
C．Calculate the break-even point in units and the margin of safety．
D．If M company desires a profit of$4 800，calculate the number of units that it must produce and sell．
正确答案：
A.Total contribution margin=370×200-(150+80+50+30) ×200=370×200-310×200=12000
B.The amounts of profit at the budgeted level of production=12000-(6000+3000)=3000
C.Break-even point in units=(6000+3000)/(370-310)=150
The margin of safety=200-150=50
D.4800=(370-310) ×Q-9000
The number of units=(4800+9000)/(370-310)=230
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第4题：
Due ()the increase in raw material costs, we must unfortunately raise the cost of our merchandise ()you.
A、for,for
B、for,at
C、to,to
D、to,at
参考答案：C
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第5题：
Glove Co makes high quality, hand-made gloves which it sells for an average of $180 per pair. The standard cost of labour for each pair is $42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demand.
37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.
At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.
When overtime is required, workers are paid 25% more than their usual hourly rate.
Required:
(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)
(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)
(c) Assess the performance of the production manager for the last quarter. (7 marks)
正确答案：
(a)BasicvariancesLabourratevarianceStandardcostoflabourperhour=$42/3=$14perhour.Labourratevariance=(actualhourspaidxactualrate)–(actualhourspaidxstdrate)Actualhourspaidxactualrate=$531,930.Actualhourspaidxstdrate=37,000x$14=$518,000.Thereforeratevariance=$531,930–$518,000=$13,930ALabourefficiencyvarianceLabourefficiencyvariance=(actualproductioninstdhours–actualhoursworked)xstdrate[(12,600x3)–37,000]x$14=$11,200F(b)PlanningandoperationalvariancesLabourrateplanningvariance(Revisedrate–stdrate)xactualhourspaid=[$14·00–($14·00x1·02)]x37,000=$10,360A.LabourrateoperationalvarianceRevisedratexactualhourspaid=$14·28x37,000=$528,360.Actualcost=$531,930.Variance=$3,570A.Labourefficiencyplanningvariance(Standardhoursforactualproduction–revisedhoursforactualproduction)xstdrateRevisedhoursforeachpairofgloves=3·25hours.[37,800–(12,600x3·25)]x$14=$44,100A.Labourefficiencyoperationalvariance(Revisedhoursforactualproduction–actualhoursforactualproduction)xstdrate(40,950–37,000)x$14=$55,300F.(c)AnalysisofperformanceAtafirstglance,performancelooksmixedbecausethetotallabourratevarianceisadverseandthetotallabourefficiencyvarianceisfavourable.However,theoperationalandplanningvariancesprovidealotmoredetailonhowthesevarianceshaveoccurred.Theproductionmanagershouldonlybeheldaccountableforvarianceswhichhecancontrol.Thismeansthatheshouldonlybeheldaccountablefortheoperationalvariances.Whentheseoperationalvariancesarelookedatitcanbeseenthatthelabourrateoperationalvarianceis$3,570A.Thismeansthattheproductionmanagerdidhavetopayforsomeovertimeinordertomeetdemandbutthemajorityofthetotallabourratevarianceisdrivenbythefailuretoupdatethestandardforthepayrisethatwasappliedatthestartofthelastquarter.Theovertimeratewouldalsohavebeenimpactedbythatpayincrease.Then,whenthelabourefficiencyoperationalvarianceislookedat,itisactually$55,300F.Thisshowsthattheproductionmanagerhasmanagedhisdepartmentwellwithworkerscompletingproductionmorequicklythanwouldhavebeenexpectedwhenthenewdesignchangeistakenintoaccount.Thetotaloperatingvariancesaretherefore$51,730Fandsooverallperformanceisgood.Theadverseplanningvariancesof$10,360and$44,100donotreflectontheperformanceoftheproductionmanagerandcanthereforebeignoredhere. -
第6题：
请选出下列可以表达“价格太贵了！”的正确选项（）
- A、That's too expensive.I can't afford to buy it
- B、It costs too much
- C、It's not worth that much
- D、What pattern do you prefer?
正确答案:A,B,C -
第7题：
You are the Cisco Network Designer. Which of these is least important when determining how many users a NAS can support?（）
- A、bandwidth
- B、number of plug-ins per scan
- C、total number of network devices
- D、number of checks in each posture assessment
正确答案:A -
第8题：
Companycom is planning to do server consolidation on POWER5. The customer has a test environment, a QA environment and a production environment for two applications. Both the test and QA environments are very small and are only utilized when new releases are being developed and tested. They require less than 1 CPU each. Both production applications require 2 CPUs for day-to-day operation and can require up to an additional 2 CPUs each during abrupt peak requirements. What is the best design for the LPARs?（）
- A、Use micropartitioning for test and QA environments, and DLPAR for the production applications
- B、Use micropartitioning for test and QA environment, and CPU pooling for the production applications
- C、Create standard LPARs for all test, QA, and production applications to keep all partitions separate and isolated.
- D、Create DLPAR partitions for all test, QA, and production applications to keep test from disturbing production environment.
正确答案:B -
第9题：
You are the administrator of a small server based network. While installing Windows 2000 Professional on your computer, you configure the network adapter card for each computer to use TCP/IP and assign static IP setting information. During installation the setup detects and installs the 10/100 MBPS UTP only network adepter card on computers 6 & 8 and 10 MBPS/UTP combination adapter card on the other 7 computers. You accept the default settings for the network adapter card and finish installing the network adapter card. All computers are connected to 10/100 switch that has category 5 UTP cabling. After installation you find that computer 6 and 8 can communicate with each other. You want all 9 computers on your network to be able to communicate with each other. What should you do?（）
- A、Configure the 10/100 switch to transfer only at the 100 MBPS rate.
- B、Configure 10/100 MBPS network adapter card to switch all the computers at 10 MBPS rate.
- C、Change the combination network adapter card to use the BNC transceiver setting.
- D、Change the combination network adapter card to use the UTP transceiver setting.
正确答案:D -
第10题：
单选题You need to design a strategy for identifying the number of instances that any one SQL Server 2005 computer will support. What should you do？（）ASpecify that each server must have one instance for each customer.
BSpecify that each server must each have only one instance.
CSpecify that each server must have one instance for each database that is hosted on that server.
DSpecify that each server must have one instance for each customer who has one or more databases that are hosted on that server.
正确答案： B解析： 暂无解析 -
第11题：
单选题Companycom is planning to do server consolidation on POWER5. The customer has a test environment, a QA environment and a production environment for two applications. Both the test and QA environments are very small and are only utilized when new releases are being developed and tested. They require less than 1 CPU each. Both production applications require 2 CPUs for day-to-day operation and can require up to an additional 2 CPUs each during abrupt peak requirements. What is the best design for the LPARs?（）AUse micropartitioning for test and QA environments, and DLPAR for the production applications
BUse micropartitioning for test and QA environment, and CPU pooling for the production applications
CCreate standard LPARs for all test, QA, and production applications to keep all partitions separate and isolated.
DCreate DLPAR partitions for all test, QA, and production applications to keep test from disturbing production environment.
正确答案： B解析： 暂无解析 -
第12题：
问答题Can you find the missing value on the roof of the following house? Each of the numbers on the windows and door must be used only once and no number can be reversed.正确答案： 175解析： 310=（17+14）×10,即：两个窗户的数字相加再乘以门上的数字，因此很容易算出屋顶上的数字为(12+23)×5=175。 -
第13题：
35 Which of the following is considered a direct cost for producing a widget?
A. The cost of the materials used to produce a widget.
B. The labor costs of the workers who actually produced the widget.
C. The rent for the building in which the widget was manufactured
D. The salary of senior management and the project sponsor
E. A and B only
正确答案：E
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第14题：
109 Using the situation stated in the Special window, what is the total fixed costs for manufacturing the widgets?
A. $3,000
B. $27,000
C. $27,270
D. $1,335
E. $1,000
正确答案：E
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第15题：
(b) Discuss how the operating statement you have produced can assist managers in:
(i) controlling variable costs;
(ii) controlling fixed production overhead costs. (8 marks)
正确答案：(b) Controlling variable costs
The first step in the process of controlling costs is to measure actual costs. The second step is to calculate variances that show
the difference between actual costs and budgeted or standard costs. These variances then need to be reported to those
managers who have responsibility for them. These managers can then decide whether action needs to be taken to bring actual
costs back into line with budgeted or standard costs. The operating statement therefore has a role to play in reporting
information to management in a way that assists in the decision-making process.
The operating statement quantifies the effect of the volume difference between budgeted and actual sales so that the actual
cost of the actual output can be compared with the standard (or budgeted) cost of the actual output. The statement clearly
differentiates between adverse and favourable variances so that managers can identify areas where there is a significant
difference between actual results and planned performance. This supports management by exception, since managers can
focus their efforts on these significant areas in order to obtain the most impact in terms of getting actual operations back in
line with planned activity.
In control terms, variable costs can be affected in the short term and so an operating statement for the last month showing
variable cost variances will highlight those areas where management action may be effective. In the short term, for example,
managers may be able to improve labour efficiency through training, or through reducing or eliminating staff actions which
do not assist the production process. In this way the adverse direct labour efficiency variance of ￡252, which is 7·3% of the
standard direct labour cost of the actual output, could be reduced.
Controlling fixed production overhead costs
In the short term, it is unlikely that fixed production overhead costs can be controlled. An operating statement from last month
showing fixed production overhead variances may not therefore assist in controlling fixed costs. Managers will not be able to
take any action to correct the adverse fixed production overhead expenditure variance, for example, which may in fact simply
show the need for improvement in the area of budget planning. Investigation of the component parts of fixed production
overhead will show, however, whether any of these are controllable. In general, this is not the case2.
Absorption costing gives rise to a fixed production overhead volume variance, which shows the effect of actual production
being different from planned production. Since fixed production overheads are a sunk cost, the volume variance shows little
more than that the standard hours for actual production were different from budgeted standard hours3. Similarly, the fixed
production overhead efficiency variance offers little more in information terms than the direct labour efficiency variance. While
fixed production overhead variances assist in reconciling budgeted profit with actual profit, therefore, their reporting in an
operating statement is unlikely to assist in controlling fixed costs. -
第16题：
What can you do _________ production costs?A.to reduce
B.reduce
C.reducing
D.reduced
答案：A
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第17题：
M company is a manufactory which produces toys.The budgeted production and sales of the company are both expected to be 200 units in the coming year, the budgeted selling price is $ 370 per unit. The following information mimes to the costs of producing 200 toys:
Per unit ($) Total ($)
Direct material costs 1 50 30 000
Direct labor costs 80 1 6 000
Variable production overheads 50 10 000
Variable selling and administration overheads 30 6 000
Fixed production overheads 6 000
Fixed selling and administration overheads 3 000
Requirement：
A.Calculate the total contribution margin.
B.Calculate the amounts of profit at the budgeted level of production.
C.Calculate the break - even point in units and the margin of safety.
D.If M company desires a profit of$4 800, calculate the number of units that it must produce and sell.
答案：解析：A.Total contribution margin=370*200 - (150 +80 +50 +30) *200 =12 000
B.The amounts of profit at the budgeted level of production=12 000 -(6 000 +3 000) =3 000
C.Break - even point in units= (6 000 +3 000)/(3 70 - 310) =150
The marsin of safety= (200 - 150) *370 =18 500
D.4 800= (370 - 310) *Q-9 000
The number of units = (4 800 +9 000)/ (370 -310) =230
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第18题：
You are the Cisco Network Designer. Which of these is least important when determining howmany users a NAS can support？（）
- A、 bandwidth
- B、 number of plug-ins per scan
- C、 total number of network devices
- D、 number of checks in each posture assessment
正确答案:A -
第19题：
You need to design a monitoring strategy to meet business requirements for data on servers in the production department. What should you do？（）
- A、Use the Microsoft Baseline Security Analyzer （MBSA） to scan for Windows vulnerabilities on all servers in the production department
- B、Run Security and Configuration Analysis to analyze the security settings of all servers in the production department
- C、Enable auditing for data on each server in the production department. Run System Monitor on all servers in the production department to create a counter log that tracks activity for the Objects performance object
- D、Create a Group Policy Object （GPO） that enables auditing for object access and link it to the product department’s Servers OU. Enable auditing for data on each server in the production department
正确答案:D -
第20题：
You need to design a strategy for identifying the number of instances that any one SQL Server 2005 computer will support. What should you do？（）
- A、Specify that each server must have one instance for each customer.
- B、Specify that each server must each have only one instance.
- C、Specify that each server must have one instance for each database that is hosted on that server.
- D、Specify that each server must have one instance for each customer who has one or more databases that are hosted on that server.
正确答案:D -
第21题：
Your company has a Microsoft Hyper-V Server 2008 R2 environment. You manage the virtual environment by using Microsoft System Center Virtual Machine Manager （VMM） 2008 R2. You are creating a virtual test environment by installing two child partitions. The test environment must be completely isolated from all production servers. You need to ensure that the child partitions can communicate with each other. Which connection type should you configure？（）
- A、Private
- B、Internal
- C、External
- D、Dedicated host
正确答案:A -
第22题：
问答题Room prices are regularly $100, but for each additional room rented by a group, the price is reduced by $3 for each room. For example, 1 room costs $100, 2 rooms cost 2× $97 = $194, 3 rooms cost 3 ×$94 = $282, and so on. What is the total cost of renting 6 rooms?正确答案： $510解析：
由题干中的例子类推可知租六间房子的房租为6×[100-3×(6-1)] = 510。 -
第23题：
单选题By choosing your target customers, you can ______.Alearn how much you can charge for each dish.
Bdecide on what kind of food to offer them.
Cknow the cost of running the restaurant.
Dpredict how many customers will arrive.
正确答案： B解析：
根据原文第三段中的“Choosing your target customers will help determine what type of food you will offer.”可知，选择你的目标顾客可以帮助你决定（你的餐厅）要供应哪类食物。因此B项正确。