题目出自：法宣在线题库（https://gongxuke.net/）

Lastmonth,whenacompanyhadanopeninginventoryof16,500unitsandaclosing

A、$15,000

B、$25,000

C、$55,000

D、$65,000

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Anorganisationabsorbsoverheadsonamachinehourbasis.Theplannedlevelofactivityfor

A、$7,000

B、$7,500

C、$9,500

D、$16,500

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ProcessXhadnoopeninginventory.2,000unitsofrawmaterialweretransferredinatatotal

A、$7,231

B、$7,525

C、$8,066

D、$10,994

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Whatisthecostperunittransferredtofinishedgoods(tothenearest$)?

A、$93

B、$97

C、$101

D、$108

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Acompanyusesanabsorptioncostingsystem.Ithasavariablecostof/$5perunitandabsorbsfixedproductionoverheadat/$3perunit.Inaperiodwhen1,800unitsofproductweresoldand2,000unitswereproduced,itrecordedanoperatin

A、$2,600

B、$3,000

C、$4,200

D、$4,600

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答案解析：$3,600–(200units×$3)=$3,000

Acompanyusesabsorptioncostingwithapredeterminedhourlyoverheadabsorptionrate.

A、Situation(i)wouldcauseoverheadstobeoverabsorbedandsituation(ii)wouldcauseoverheadstobeunderabsorbed.

B、Situation(i)wouldcauseoverheadstobeunderabsorbedandsituation(ii)wouldcauseoverheadstobeoverabsorbed.

C、othsituationswouldcauseoverheadstobeoverabsorbed.

D、othsituationswouldcauseoverheadstobeunderabsorbed.

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Achemicalrefiningprocessincurredthefollowingcostsinamonth:

A、$3,735

B、$2,299

C、$2,128

D、$2,079

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Howmanyequivalentunitswereproducedinthemonthinrespectoflabourand

A、6,650

B、7,610

C、8,250

D、9,210

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ThenatureofprocessXissuchthatthereisneveranyworkinprogressattheendofthe

A、$4.25

B、$4.60

C、$8.50

D、$9.20

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答案解析：Totalinputcosts=$7,820Expectedoutput=850Costperunit=$7,820/850=$9.20(Costisbasedonnormallevelsofproduction,notactualproduction.)

Initsfirstyearofoperationsacompanyproduced100,000unitsofaproductandsold80,000

A、$100,000

B、$200,000

C、$300,000

D、$320,000

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答案解析：($200,000+((100,000–80,000)×$5)