8月19号ACCA每日一小考答案解析

8月19号ACCA考试每日一小考答案解析

A company is in the process of setting standard unit costs for next period. Product J uses two types of material, P and S. 7 kg of material P and 3 kg of material S are needed, at a standard price of $4 per kg and $9 per kg respectively.

Direct labour will cost $7 per hour and each unit of J requires 5 hours of labour.

Production overheads are to be recovered at the rate of $6 per direct labour hour, and general overhead is to be absorbed at a rate of ten per cent of production cost.

What is the standard prime cost for one unit of product J?

A. $90
B. $120
C. $132
D. $55

正确答案：A答案解析：

The correct answer is: $90 $ per unit $ per unit Material P 7kg ′ $4 28 Material S 3kg ′ $9 27 55 Direct labour 5hr ′ $7 35 Standard prime cost of product J 90