Pilotpapers for F2（Answer）
Pilotpapers for F2（26-50）
Pilotpapers for F2（1-25） 图片：1.jpg  Summarised 1 C 26 B 2 B 27 D 3 C 28 B 4 C 29 D 5 A 30 D 6 C 31 A 7 C 32 B 8 C 33 C 9 C 34 B 10 C 35 A 11 A 36 C 12 D 37 C 13 B 38 B 14 A 39 C 15 A 40 B 16 D 41 B 17 C 42 C 18 A 43 B 19 C 44 D 20 A 45 B 21 B 46 D 22 C 47 A 23 D 48 A 24 B 49 B 25 B 50 A |
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沙发#
发布于：2011-11-21 14:11
In detail
1 C 2 B 3 C a = (Σy ÷ n) − [(bΣx) ÷ n] = (330 ÷ 11) − [(0.69171 × 440) ÷ 11] = (30 −27.6684) = 2.3316 (2.33 to 2 decimal places) 4 C {[ 2 × 20 × (4 ×20,000) ] ÷ [0.06 ×25]}0.5 = 1,461 units 5 A Actual cost $108,875 Absorbed cost (30,000 × 3.50) $105,000 Under absorption $ 3,875 |
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板凳#
发布于：2011-11-21 14:11
6 C
7 C Variable cost per unit: [(170,000 − 5,000) − 135,000] ÷ (22,000 − 16,000) = $5 Total fixed cost (below 17,500 units): [135,000 − (16,000 × 5)] = $55,000 Total cost for 20,000 units: 55,000 + 5,000 + (20,000 × 5) = $160,000 8 C Month 1: Production > Sales Absorption costing profit > Marginal costing profit Month 2: Sales > Production Marginal costing profit > absorption costing profit A and C satisfy Month 1, C and D satisfy Month 2. Therefore C satisfies both. 9 C 10 C Normal loss Actual loss Abnormal loss Abnormal gain litres litres litres litres Process F 5,200 6,100 900 – Process G 1,875 1,800 – 75 |
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地板#
发布于：2011-11-21 14:15
11 A Contribution per unit (CPU): (80 × 0.45) = $36
Break even point (units): (99,000 ÷ 36) = 2,750 Margin of safety: (4,000 − 2,750) = 1,250 units 12 D 13 B (150 × 40) + (250 × 53) = $19,250 14 A 15 A |
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4楼#
发布于：2011-11-21 14:15
16 D
17 C 18 A 19 C (300,000 × 0.60) − (400,000 × 0.40) = +$20,000 (profit) 20 A Price variance: (0.50 × 10,500) = $5,250 Adverse Volume variance: (500 × 8) = $4,000 Favourable |
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5楼#
发布于：2011-11-21 14:16
21 B Budgeted production: (19,000 + 3,000 − 4,000) = 18,000 units
Raw materials required for budgeted production: (18,000 × 8) = 144,000 kg Budgeted raw material purchases: (144,000 + 53,000 − 50,000) = 147,000 kg 22 C 23 D 24 B 25 B Production > Sales Absorption costing profit > Marginal costing profit Marginal costing profit: {36,000 − [2,000 × (63,000 ÷14,000)]} = $27,000 |
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6楼#
发布于：2011-11-21 14:16
26 B CPU: (20 ×0.4) = $8
Break even point: (18,000 ÷ 20) = 900 units Profit when 1,200 units produced and sold: (300 × 8) = $2,400 27 D 28 B 29 D Cost per equivalent unit: (480,000 ÷10,000) = $48 Closing work in progress valuation: (4,000 × Degree of completion × 48) = 144,000 Degree of completion = (144,000 ÷ 4,000 ÷ 48) = 0.75 = 75% 30 D X Y CPU $8 $10 Contribution per hour $4 $2.50 Ranking 1st 2nd Therefore produce and sell the maximum 800 units of X using 1,600 hours and with the remaining 400 hours produce and sell 100 units of Y. |
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7楼#
发布于：2011-11-21 14:16
31 A
32 B $ Actual expenditure 235,000 Actual hours × standard rate (24,000 × 10) 240,000 Expenditure variance 5,000 Favourable 33 C $ Actual hours × standard rate 240,000 Standard cost of actual production (3,900 × 6 × 10) 234,000 Efficiency variance 6,000 Adverse 34 B 35 A |
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8楼#
发布于：2011-11-21 14:16
36 C
37 C 38 B 39 C Joint costs apportioned to H: [330,000 ÷ (420,000 + 330,000)] × 350,000 = $154,000 Closing inventory valuation (HH): (30,000 ÷ 330,000) × (154,000 + 66,000) = $20,000 40 B Relevant cost: (8,000 − 5,000) = $3,000 |
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9楼#
发布于：2011-11-21 14:16
41 B Budgeted hours 5,000
Actual hours worked 5,500 Capacity variance 500 hours × 15 = $7,500 Favourable 42 C 43 B Overtime cost for 250 hours: (250 × 9 × 2) = $4,500 Cost of diverting labour: 250 × (9 + 5) = $3,500 Relevant cost (lowest alternative) = $3,500 44 D 200 units × (3 ÷ 60) × 18 = $180 45 B, this is a stepped fixed cost |
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