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1.Which of the following statements about standard costing are true?

(1) A standard cost is a predetermined estimated unit cost

(2) A standard cost can be used as a control device to help improve performance

(3) A standard cost card shows the unit cost details only of each product

A.1,2and3

B.1and2only

C.2and3only

D.1 and 3 only

答案：1 and 2 only

A standard cost is a predetermined unit cost used for inventory valuation and control.\' The difference between a standard figure and an actual figure is a variance and variance analysis is a control device. So statements 1 and 2 are true.

A standard cost card shows the standard quantities of materials and labour time as well as the unit cost details so statement 3 is false.

2.Which of the following about mission statements are true?

(1) They are stated in a standard format

(2) They play an important role in the planning process

(3) They help ensure consistency in decision making

A.2and3only

B.1,2and3

C.1 only

D.2 only

答案：2 and 3 only

Mission statements do not have a standard format. Statement 1 is therefore false. They do play an important role in the planning process. They can be used to help evaluate and implement plans. They help to ensure consistency in decision making and goal congruence.

3.A company manufactures and sells a single product. Next year the budgeted total fixed production costs are $480,000, budgeted sales are 24,000 units and budgeted production is 25,000 units. The budgeted profit for next year using absorption costing principles is $57,500.What is the budgeted profit for next year using marginal costing principles?

A.$76,700

B.$77,500

C.$38,300

D.$37,500

答案：$38,300

Budgeted fixed production cost per unit = $19.2 (480,000 125,000)

Marginal costing profit = $38,300 (57 ,500 - (25,000 - 24,000)x 19.2)

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