The company L'Aréol sells lipsticks from a van on

the beach of a well-known seaside resort on the Côte d'Azur. Its costs include

variable unit manufacturing costs of €15 and fixed costs of €150,000 per year.

These fixed costs include the cost of the two employees (salesperson and van

driver), the depreciation cost of the van, the cost of renting the van site,

and the cost of advertising. Each lipstick is sold for €32. 

What is the full cost of a lipstick

sold if there are 20,000 sticks sold per year ?

On a multi-product production line, the salary of the foreman in charge

of product quality constitutes for the products?

The depreciation of a

machine specializing in the production of a single product constitutes for this

product?

Which of the following

statements is the most likely to be

QUESTION62.

PEPITO has an income statement that includes the following.

For a quantity sold of 10,000 units: turnover €220,000 for a total of

variable costs of €70,000 and fixed costs for an amount of €90,000.

What is the impact on the break-even point in quantities if fixed costs

increase by €30,000?

QUESTION 77.

PremierBed manufactures and markets sheets and duvet cover for the hospitality

industry. For the month of June N, the indirect costs of the main analysis

centres are distributed as follows.

Indirect cost

breakdown table

You have the following data.

Sheet sales: $740,000

Cost of producing sheets: $503,200

Direct labor hours for the manufacture of sheets:

4,130 hours

Consumable purchases: 200 kg at $6 per kg

Duvet cover sales: $262,400

Production cost of duvet covers: $178,432.

Direct labor hours for duvet covers: 1,470

h

Fabric purchases: 5,000 m for $35,000.

Thread spools purchases: 100 spools at

$5.20 each.

What is

the cost of an allocation base unit for the Marketing department?

QUESTION45.

Vasco manufactures tubes for industry. The calculation of the full cost is

obtained by adding a direct cost item – the cost of components – and indirect

costs calculated via an ABC system, the parameters of which are presented

below.

TUB1 and

TUB2 are two products in Vasco's catalogue. The cost of components for TUB1 is

€250  per unit and that of TUB2 is

€100  per unit.

How many

indirect costs are allocated to TUB1?

QUESTION32. K2 is a business law firm specializing in arbitration. Until

2023, its management accounting had only one direct expense item (lawyers'

remuneration) and a single analysis centre (Overhead Expenses). The allocation

base was the cost of the lawyers' remuneration (per euro). K2 customers are

charged 120% of the total cost of the contracts.

Lawyers'

remuneration: € 100,000,000

Overheads:

€ 190,000,000

For the Eiffel case, the direct cost of remuneration

for lawyers is €200,000.

QUESTION36.

Aldebaran designs,

produces and markets two types of fireworks: Chinese Dragon and Space Tornado.

They are made from chemical components assembled in a single workshop.

The production parameters of these two products are given below:

The unit cost of chemical components is $1. Direct labor costs $4 per

hour in the shop. The operating costs of the machines are $3.5 per machine hour

in the workshop.

The Chinese Dragon is sold for $250 each while the Space Tornado is sold

for $350 each. Distribution is carried out by an import-export company which

receives a 5% commission on the sales made.

In July, we produced and sold 1,000 Chinese Dragons and 2,000 Space

Tornados.

What is the direct unit cost of a Chinese Dragon?

QUESTION50.

Ingenico is an IT services company. The analysis of the profitability of each

mission is carried out based on a full cost of the assignment which includes

the direct cost of the consultants invoiced according to their seniority and a

share of the indirect costs of two analysis centres.

The Administrative Centre

: €362,600  per year. The allocation base is

the number of employee hours invoiced to customers.

The Computer center

: €148,000 per year. The

costs of this center are allocated in proportion to the lines of code made for

customers.

For year (N), Ingenico invoiced 25,900 hours of

consultants and created 370,000 lines of code.

Ingenico's management controller

is interested in the profitability of two missions: Master and Class, the

parameters of which are given below.

In addition, the number of lines of code for Master is

2,000 and 3,000 for Class.

What is the unit cost of the

allocation base of the Computer Center?