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Fundamentals of Management Accounting Questions 196–200 (page: 41)

A service company provides accountancy training courses. Which THREE of the following would be classified as variable costs of the company?

Refer to the exhibit.



Which type of cost do the following figures represent?

Refer to the exhibit.



Each unit of product 'Yell' uses 3 kgs of material 'X'.

The budgeted details for July are as follows:

It is anticipated that sales of product 'Yell' in July will be 5,000 units.

The amount of material 'X' that needs to be purchased in July is:

The standard material content of 1 unit of PAJ is £200 (8Kg at £25 per Kg).

During Period 5, 1300 Kg of materials were purchased at a total cost of £35500 and were used to produce 160 units of PAJ.

What was the materials usage variance for Period 5?

A flat letting company analyses its costs by individual property. Which of the following costs would be considered an indirect cost of the property?