Free BA2 Exam Braindumps
Fundamentals of Management Accounting Questions 111–115 (page: 24)

Which THREE of the following cost items would normally be classified as fixed costs?

In process costing, the term equivalent units refers to :

If fixed costs are increased, the gradient of the line plotted on a profit/volume (PV) graph will be:

CORRECT TEXT

Refer to the exhibit.



The output and costs for two periods were as follows:

Fixed costs will remain constant, but during Period 7, the variable cost per unit will increase by 25%. The output for Period 7 will be 1,600 units.

The budgeted total cost for period 7 will be:

CORRECT TEXT

Refer to the exhibit.



The budgeted sales revenues for a retailer are as follows:

The payment patterns of customers are expected to be as follows:

*The remaining 10% of sales are bad debts.

*A discount of 20% is given on cash sales.

The budgeted receipts from customers in December are: