BA2 Exam Dumps : Fundamentals of management accounting

Refer to the Exhibit.

A company operates a batch costing system.

Production overhead costs are absorbed into the cost of batches using a direct labour hour rate. Other overhead costs are absorbed at a rate of 20% of total production cost. The company adds a mark-up of 10% to total cost in order to derive its selling prices.

Budgeted production overheads for the period are $44,000 and the budgeted level of activity is 8,800 direct labour hours.

The following data are available for batch number 309:

The required selling price per unit (to two decimal places) is:

In a company's sales ledger department, one additional invoice clerk is needed for every eighty customers added to the customer database. The total salary cost of invoice clerks is best described as:

Refer to the exhibit.

The following data are available for last period for the x-ray department of a local hospital:

The x-ray department cost per patient for last period was (to the nearest $0.01) is: