2020年F5考试选择题：有关利润经理的相关考题
来源：长理培训发布时间：2020-03-06 18:43:57
【Questions】
13 A profit centre manager claims that the poor performance of her division is entirely due to factors outside her control.
She has submitted the following table along with notes from a market expert, which she believes explains the cause
of the poor performance:
Category Budget Actual Actual Market expert notes
this year this year last year
Sales volume (units) 500 300 400 The entire market has decreased by 25%
compared to last year. The product will be
obsolete in four years
Sales revenue $50,000 $28,500 $40,000 Rivalry in the market saw selling prices fall by
10%
Total material cost $10,000 $6,500 $8,000 As demand for the raw materials is
decreasing, suppliers lowered their prices by
5%
After adjusting for the external factors outside the manager’s control, in which category/categories is there
evidence of poor performance?
A Material cost only
B Sales volume and sales price
C Sales price and material cost
D Sales price only
14 Which of the following statements regarding market penetration as a pricing strategy is/are correct?
(1) It is useful if significant economies of scale can be achieved
(2) It is useful if demand for a product is highly elastic
A 1 only
B 2 only
C Neither 1 nor 2
D Both 1 and 2
5 [P.T.O.
15 A company makes two products using the same type of materials and skilled workers. The following information is
available:
Product A Product B
Budgeted volume (units) 1,000 2,000
Material per unit ($) 10 20
Labour per unit ($) 5 20
Fixed costs relating to material handling amount to $100,000. The cost driver for these costs is the volume of material
purchased.
General fixed costs, absorbed on the basis of labour hours, amount to $180,000.
Using activity-based costing, what is the total fixed overhead amount to be absorbed into each unit of product B
(to the nearest whole $)?
A $113
B $120
C $40
D $105
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