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 products 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

Oxco has two divisions, A and B. Division A makes a component for air conditioning units which it can only sell to Division B. It has no other outlet for sales.Current information relating to Division A is as follows:Marginal cost per unit $100Transfer price of the component $165Total production and sales of the component each year 2,200 unitsSpecific fixed costs of Division A per year $10,000Cold Co has offered to sell the component to Division B for $140 per unit. If Division B accepts this offer, Division A will be shut.If Division B accepts Cold Co’s offer, what will be the impact on profits per year for the group as a whole

A．Increase of $65,000
B．Decrease of $78,000
C．Decrease of $88,000
D．Increase of $55,000

单项选择题

The following table shows the number of clients who attended a particular accountancy practice over the last four weeks and the total costs incurred during each of the weeks:Applying the high low method to the above information, which of the following could be used to forecast total cost ($) from the number of clients expected to attend (where x = the expected number of clients)

A．7,280 + 74x
B．16,080 + 52x
C．3,200 + 80x
D．40,000/x

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