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MAC1501 Assignment 3 Second Semester 2022
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MAC1501ASSIGNMENT 3
SOLUTIONS
PREPARED BY: MTHOMBENI
0767297208
, VERSION 1
In building a cost accounting system, management must select a cost-flow
assumption from those prescribed by IFRS.
Select one:
True
False
Question 2
Correct
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Question text
In time wage systems, the remuneration paid to an employee is based on the number of
hours the employee worked.
Select one:
True
False
Question 3
Correct
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Question text
The labour recovery rate is determined by dividing the total budgeted labour cost by the
total budgeted productive hours per employee for the year.
Select one:
True
False
Question 4
Incorrect
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Direct method apportions the costs of service departments on a one-by-one basis to
production and other service departments.
Select one:
True
False
Question 5
Correct
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Step variable costs are predominately fixed in nature.
Select one:
True
False
Question 6
Correct
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Question text
Budgeted capacity is the anticipated use of available capacity based on planned
production levels.
Select one:
True
False
Question 7
Correct
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Question text
Consider the cost/volume behaviour below:
Cost Volume
R100 1 unit
R1 000 10 units
R10 000 100 units
This cost/volume behaviour is typical of a _______ overheads cost.
Select one:
A.
variable
B.
mixed
C.
step
D.
fixed
Question 8
Correct
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Question text
One of the following is not deductible from employee’s salary or wage:
Select one:
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