The total direct materials variance can be found by comparing the flexed budget figures with the actual figures. What is the economic order quantity, to the nearest unit? What was the price per unit in the base year? Head office is concerned that the performance of the hotel chain appears to have declined over the last few years despite this expenditure. If you selected option D your adjustments for opening and closing material inventories were the wrong way round.

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A Budgeted production volumes were achieved during the period. What is the level of safety inventory in whole units? What profit would have been earned bpp-ipass t1 a standard marginal costing system? Value analysis focuses on costs, not sales volumes or prices. Individual profitability for products is more accurate.

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In month 24, the seasonal variation is estimated to be plus bpp-ipass t1. The sales volume variance is large and should be investigated, even though it is favourable. Monthly deviations from trend have bpp-ipass t1 calculated and month 19 is expected to be 1. Management accounts do serve as a future planning tool, but they are also useful as an historical record of performance.

This suggests a lack of understanding in this area.


How many units of bpp-ipass t1 R should be produced next year? These may be bpp-ipass t1 into operational, tactical bpp-ipas strategic. Option A supports the criticism because customers are often omitted from consideration. A 9, units B 9, units C 9, units D 9, units 2 marks Class A customers will be given credit terms requiring t11 within 60 days of invoicing, while class B customers will be required to pay within 30 days of invoicing.

Using the equation, what is the predicted reject rate for an operative with 12 months’ experience? You must remember what the symbols in the formula mean so that you can use the correct figures in your calculations.

It needs to bpp-ipass t1 sufficiently accurate for its purpose, and often there is no need to go into unnecessary hpp-ipass for pointless accuracy. The four hours of machine breakdown is idle time. You are not penalised for incorrect answers, so never leave a question unanswered! The sales quantities bp-ipass expected to be as follows: Before they can be distributed, finished goods may have to be temporarily stored in a warehouse therefore the rental of the warehouse will be regarded as a distribution cost.

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What was the prime cost of the job? There is a skill in answering MCQs quickly and correctly. R1 of the following are qualities of good information? Employees of bpp-ipass t1 lower skill level are likely to work less efficiently, resulting in an adverse efficiency variance.


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By how much will the profit calculated using absorption costing principles differ from the profit if marginal costing principles had been used? The price indices are as follows.

Competition in its marketplace is fierce bpp-ipass t1 customers expect a high standard of service. Blp-ipass critical success factor is a performance requirement that is fundamental to competitive success. Statement iii bpp-ipass t1 incorrect. This is the piece rate payable in addition to the minimum wage.

Which of the following measures would be bpp-ipass t1 appropriate as a measure of service quality? It randomly selects a number of locations from around the UK and then interviews everyone who lives in these locations. The difference in profits is caused by the difference in finished goods inventory valuations.