QUESTION43.

Vasco manufactures tubes for industry. The cost is obtained by adding a direct

cost item – the cost of components – and a single indirect cost item, spread

over the products in proportion to the direct costs. In October, the total cost

of the components was €800,000  and the

amount of indirect costs was €500,000.

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.

What is

the full cost of TUB1?

QUESTION

80. Salomon manufactures and distributes running shoes.

To calculate the costs of its products, the company has set up an ABC

costing system and has drawn up the following two tables for this purpose. The

study that you are being asked to carry out concerns the Genysis model.

Indirect costs concern the following three

departments: Purchasing, Production and Administration, each with a number of

different activities.

What is the amount of

indirect costs allocated to the Genysis model according to the

QUESTION28. A company has total fixed

costs of $180,000 and a contribution margin of 20%.

The total sales required to break even is:

QUESTION49.

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

Administrative Center's allocation base?

QUESTION25. Sun & Jung Law Firm has 30

lawyers and administrative staff. The total budgeted costs of the firm are

$4,000,000, including $2,500,000 in direct labor costs. 

Assuming that the

remaining costs are indirect, and the direct labor cost is the basis of

apportionment, calculate the budgeted indirect cost rate.

QUESTION44.

Vasco manufactures tubes for industry. The cost is obtained by adding a direct

cost item – the cost of components – and a single indirect cost item, spread

over the products in proportion to the direct costs. In October, the total cost

of the components was €800,000  and the

amount of indirect costs was €500,000.

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.

QUESTION8. Which of the following is

MOST

LIKELY

QUESTION 72. Mr. Cloarec is the manager of

the restaurant "A la Bonne Crêpe de Quimper".

To solve its

profitability problems, he hires you as a management controller.

In 2023, the creperie recorded an operating loss of

-€25,700 and Mr. Cloarec wonders if it would be possible to break even for his

creperie in the future.

In 2023, the creperie served 5,000 pancakes for a

total cost of €55,700.

Specifically, the main cost items are:

* Basic products (buckwheat pancakes, eggs, ham,

lettuce...):               17,925 €

* Personnel costs:                                                                               28,400

€

* Depreciation (equipment and materials):                                           2,760

€

* Disposable dishes (cutlery, glasses, napkins,

packaging, bags, etc.)      1,380 €

* Miscellaneous costs (administration, heating,

electricity):                   5,235 €

Mr. Cloarec considers that the costs of food and

disposable dishes are expenses that vary in proportion to the number of meals

served. Depreciation and miscellaneous costs are fixed costs. As for personnel

costs, half are fixed costs, the other half can be considered as variable

costs.

The restaurant charges an average of €6 per pancake

served.

What is the creperie's contribution margin in 2023?

QUESTION10. Which of the following costs are

most likely to need an allocation ratio to be allocated to products?

QUESTION48.

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.

What is

the full cost of TUB2?