2020年F5考试选择题：有关产品生命周期的相关考题
来源：长理培训发布时间：2020-03-06 18:45:11
【Questions】
1 A manufacturing company which produces a range of products has developed a budget for the life-cycle of a new
product, P. The information in the following table relates exclusively to product P:
Lifetime total Per unit
Design costs $800,000
Direct manufacturing costs $20
Depreciation costs $500,000
Decommissioning costs $20,000
Machine hours 4
Production and sales units 300,000
The company’s total fixed production overheads are budgeted to be $72 million each year and total machine hours
are budgeted to be 96 million hours. The company absorbs overheads on a machine hour basis.
What is the budgeted life-cycle cost per unit for product P?
A $24·40
B $25·73
C $27·40
D $22·73
2 A company makes and sells product X and product Y. Twice as many units of product Y are made and sold as that of
product X. Each unit of product X makes a contribution of $10 and each unit of product Y makes a contribution of
$4. Fixed costs are $90,000.
What is the total number of units which must be made and sold to make a profit of $45,000?
A 7,500
B 22,500
C 15,000
D 16,875
3 Product GX consists of a mix of three materials, J, K and L. The standard material cost of a unit of GX is as follows:
$
Material J 5 kg at $4 per kg 20
Material K 2 kg at $12 per kg 24
Material L 3 kg at $8 per kg 24
During March, 3,000 units of GX were produced, and actual usage was:
Material J 13,200 kg
Material K 6,500 kg
Material L 9,300 kg
What was the materials yield variance for March?
A $6,800 favourable
B $6,800 adverse
C $1,000 favourable
D $1,000 adverse
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