Examen
MAC2601 Assignment 2 Semester 1 2024
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MAC2601 Assignment 2 2024
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1. UNISA2. 2024
3. MAC2601-24-S1
4. Welcome Message
5. Assessment 2
Assessment 2
Started on Friday, 5 April 2024, 1:35 AM
State Finished
Completed on Friday, 5 April 2024, 2:24 AM
Time taken 49 12
Marks 40.00/40.00
Grade 10.00 out of 100.00
Question 1
Correct
Mark 1.00 out of 1.00
The remuneration of these employees
would be classi ed as cost of indirect
labour:
a. Maintenance workers in a
food manufacturer
b. Bricklayers in a construction
company
c. Machinists in a clothing
manufacturer
d. Assemblers in a furniture
manufacturer
Question 2
Correct
Mark 1.00 out of 1.00
The calculated break-even point of a
company may be affected by ...
a. Selling price
b. Pre-determined rate
c. Process costing
d. Number of units sold
,Correct
Mark 1.00 out of 1.00
The CVP analysis is always made within the relevant ….
a. scenario
b. range
c. person
d. product
Correct
Mark 1.00 out of 1.00
In describing the linear cost function, y = a + bx, it is correct to say …
a. a is the variable cost per unit.
b. y is the independent variable.
c. a and b are both constant at all levels of output.
d. b equals the change in cost divided by the change in output.
,Question 3
Correct
Mark 1.00 out of 1.00
When allocating xed manufacturing overheads to products, which output capacity
should be utilised for external reporting purposes?
a. Normal capacity
b. Practical capacity
c. Maximum capacity
d. Variable production capacity
Question 4
Correct
Mark 1.00 out of 1.00
The calculated break-even point of a company may be affected by ...
a. Selling price
b. Process costing
c. Pre-determined rate
d. Number of units sold
Question 5
Incorrect
Mark 0.00 out of 1.00
What reason would not constitute a valid reason for keeping inventory?
a. Transaction motive
b. Precautionary motive
c. Regulatory motive
d. Speculative motive
, Question 6
Correct
Mark 1.00 out of 1.00
A manufacturing company uses direct labour cost as a basis for determining its
predetermined overhead recovery rate. In calculating the predetermined overhead
recovery rate for the past year, the company misclassi ed a portion of direct labour
cost as indirect labour cost. This misclassi cation will …
a. have no effect on the predetermined overhead recovery rate
b. It is impossible to tell if there will be any effect, based on the information
provided.
c. overstate the predetermined overhead recovery rate.
d. understate the predetermined overhead recovery rate.
Question 7
Correct
Mark 1.00 out of 1.00
The output selected as the denominator in calculating the overheard rate can be … or
cost based.
a. Volume-based
b. unit cost based
c. sales based
d. pro t based
Question 8
Correct
Mark 1.00 out of 1.00
The most relevant use of the clock card is to …
a. facilitate payment for time spent on the work premises.
b. allow calculation of bonus payment.
c. measure employee e ciency.
d. allow labour time to be charged to the right job.
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