Advanced level 2025 South West mock cost and management accounting 1
Advanced level 2025 South West mock cost and management accounting 1
• ,M“y
simultaneously ^product whichisP with o^eUrCendmductsis P 0ther
of similar value to at least one ot tne
B
products. .
C A product which is produce
simultaneously with oiherproduc s
which is of a greater value than anyo
D A predict produced jointly with another
organization
6. Given below, the stategraph the of letter optimal whichnumbeT repress ^;
ordering cost.
Cost
rectangular graph below concerning
2. Study materialthevariance and answer the question that
follow’s it
Price (CFAF) ,.
10,000
Actual
...Standard
>>
8,000 0 d Number of Orders
A a
B b
C c
D d
t–
100 150
Quantity (kg)
0
7. A job initially scheduled for 40 hours \ j
accomplished for 30 hours by a worker wh j
hourly wage rate is 8,000 CFAF. The worn
benefit a Rowan Bonus on the job for time saw
What is the labour cost of the job?
A 320,000 CFAF
B 240,000 CFAF
C 300,000 CFAF
D 60,000 CFAF
Based on the above graph, the material price
variance is:
A 300,000 CFAF (Favourable)
B 200,000 CFAF (Favourable)
C 200,000 CFAF (Unfavourable)
D 300,000 CFAF (Unfavourable)
3. What name is given to a cost that is incurred once
and can no longer be changed or altered by any
decision made now or in future?
A Prime Cost
B Overhead Cost
C Sunk Cost
D Fixed Cost
8. The profit volume ratio of a company is 80 % JK]
the index of safety is 60%. If sales amount !:
8,000,000 CFAF, then Break Even Point in CFAF
will be:
A 900,000 CFAF
B 3,200,000 CFAF
C 6,40,000 CFAF
D 4,800,000 CFAF
»4 * The 1the200 material average units consumption per is 6400 monthCFAF . The of.aprice The given ordering ofmaterial each unit cost is of is
2.000 CFAF per order and the storage cost is 2.5%
per ajinum Determine the Economic Order
Quantity (EOQ) of the materials.
A 600 units
B 160,000 units
C 8,700 units
O 500 unit
