单项选择题

The following statements have been made about both standard costing and total quality management (TQM): (1) They focus on assigning responsibility solely to senior managers (2) They work well in rapidly changing environments Which of the above statements is/are true

A．1 only
B．2 only
C．Neither 1 nor 2
D．Both 1 and 2
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单项选择题
A linear programming model has been formulated for two products, X and Y. The objective function is depicted by the formula C = 5X + 6Y, where C = contribution, X = the number of product X to be produced and Y = the number of product Y to be produced.Each unit of X uses 2 kg of material Z and each unit of Y uses 3 kg of material Z. The standard cost of material Z is $2 per kg.The shadow price for material Z has been worked out and found to be $2·80 per kg.If an extra 20 kg of material Z becomes available at $2 per kg, what will the maximum increase in contribution be
A．Increase of $96
B．Increase of $56
C．Increase of $16
D．No change
单项选择题
The following statements have been made in relation to activity-based costing:(1) A cost driver is a factor which causes a change in the cost of an activity(2) Traditional absorption costing tends to under-estimate overhead costs for high volume productsWhich of the above statements is are true
A．1 only
B．2 only
C．Neither 1 nor 2
D．Both 1 and 2
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