单项选择题

The following statements have been made in relation to the concepts outlined in throughput accounting: (i)Inventory levels should be kept to a minimum (ii)All machines within a factory should be 100% efficient, with no idle time Which of the above statements is/are correct

A．(i) only
B．(ii) only
C．Both (i) and (ii)
D．Neither (i) nor (ii)
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单项选择题
At the start of the year, a division has non-current assets of $4 million and makes no additions or disposals during the year. Depreciation is charged at a rate of 10% per annum on all non-current assets held at the end of the year.Working capital is $0·5 million at the start of the year although this is expected to increase by 20% by the end of theyear. The budgeted profit of the division after depreciation is $1·2m.What is the expected ROI of the division for the year, based on average capital employed
A．27.59%
B．26.37%
C．18.39%
D．31.58%
单项选择题
The following statements have been made about the materials mix variance for a company manufacturing different products using the same type of material (measured in kgs):(i) The mix variance can be calculated by taking the difference between the actual quantity in the standard mix andthe actual quantity in the actual mix, then multiplying it by the actual cost per kg(ii)The mix variance arises because there is a difference between what the input should have been for the output achieved and the actual outputWhich of the above statements is are correct
A．Neither (i) nor (ii)
B．Both (i) and (ii)
C．(i) only
D．(ii) only
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