Fundamentals Pilot Paper答案.docx
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Fundamentals Pilot Paper答案.docx
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FundamentalsPilotPaper答案
FundamentalsPilotPaper-KnowledgeModule,PaperF2
ManagementAccounting
1C
2A
3C
(litres)NormallossActuallossAbnormallossAbnormalgain
ProcessF5,2006,100900-
ProcessG1,8751,800-75
4B
Marginalcostingprofit:
(36,000-(2,000*(63,000/14,000))
$27,000
5B
Didcost:
$136,000
Shouldcost:
(53,000kg$2·50)$132,500
Pricevariance:
$3,500
6B
7C
8D
9B
10B
11A
(36,000+(200,000x12%))/200,000=30%
12C
13C
Usinghighlowmethod:
Variablecost
(170,000-5,000-135,000)/(22,000-16,000)=$5
Fixedcost:
135,000-(16,000*5)=55,000
Costfor20,000units:
(20,000*5)+(55,000+5,000)=$160,000
14A
15B
16C
17A
Variableproductioncostperunit=(15,120-11,280)/(10,000-6,000)=3,840/4,000=$0·96
Fixedcost=11,280-(6,000x0·96)=$5,520
85%capacity=8,500units.
Flexiblebudgetallowancefor8,500units=$5,520+(8,500x0·96)=$13,680
18C
At13%NPVshouldbe-10
Usinginterpolation:
10%+(50/60)(10%-13%)=12·5%
19D
20D
21A
1,700units*10$17,000
300units*0·4*10$1,200
Openingworkinprogressvalue$1,710
Totalvalue$19,910
22A
(Actualhours-Budgetedhours)*standardrate
(24,000-25,000)*5=$5,000adverse
23A
24A
25B
(budgetedquantity-actualquantity)*standardprofitperunit
(1,000-900)*(50-39)=$1,100
26B
27A
5,000=x+x/·08
5,000=13·5x
Valueofannualperpetuity=5,000/13·5=$370
28C
29D
200units*(3/60)*18=$180
30A
Actualcost$108,875
Absorbedcost$105,000
Underabsorbed$3,875
31B
32C
Totalnumberofdegrees=360
Proportionofmarket3sales:
(50,000/300,000)*360=60
33C
34C
35C
JointcostsapportionedtoH:
((330,000/(420,000+330,000))*350,000=$154,000
Closinginventoryvaluation(HH):
(30,000/330,000)*(154,000+66,000)=$20,000
36D
37C
Month1:
production>salesAbsorptioncosting>marginalcosting
Month2:
sales>productionmarginalcostingprofit>absorptioncostingprofit
AandCsatisfymonth1,CandDsatisfymonth2;thereforeCsatisfiesboth
38D
($120,000-($650,000*18%)=$3,000
39B
40A
(30,000+300-800+550-400-800)=$28,850
41B
42D
Costperequivalentunit(480,000/10,000)=$48
Degreeofcompletion=((144,000/48)/4,000)=75%
43C
{(2*20*(4*20,000))/(0·06*25)}0·5
1,461units
44D
Directcost$95,000
ProportionofcostcentreX(46,000+(0·10*30,000))*0·50$24,500
ProportionofcostcentreY(30,000*0·3)$9,000
TotaloverheadcostforP$128,500
45D
46D
Salesvolumevariance:
(budgetedsalesunits-actualsalesunits)*standardprofitperunit=10,000adverse
Standardprofitonactualsales:
(actualsalesunits*stdprofitperunit)=$120,000
Fixedbudgetprofit:
(120,000+10,000)=$130,000
47B
Budgetedproduction(19,000+3,000-4,000)=18,000units
RMrequiredforproduction(18,000*8)=144,000kg
RMpurchases(144,000+53,000-50,000)=147,000kg
48A
49C
(($1,750*3hrs)+($5,000*4hrs))*7=$176,750
50B
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