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Question 4 Sam Company Ltd. produces a range of products and absorbs production overhead u

Question 4

Sam Company Ltd. produces a range of products and absorbs production overhead using a rate of 168% on direct wages. The absorption rate was calculated from following budgeted figures:

＄

Direct wages 100,000

Fixed production overhead 90,000

Variable production overhead 78,000

Sam is making component W, which is an essential part of product M. The cost of making component W is as follows:

＄

Raw material 10

Direct wages 8

Production overhead 18

It is found that component W could be bought from an outside supplier at ＄21. It is unlikely to reduce any production costs even if component W is acquired from outside.

Required:

(a)Determine the overhead absorption rate.

(b)Advise whether the company should continue making component W or buy it from outside.

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更多“Question 4 Sam Company Ltd. pr…”相关的问题

第1题

Section ADirections: This section is to test your ability to give proper answers to questi

Section A

Directions: This section is to test your ability to give proper answers to questions. There are 5 recorded questions in it. After each question, there is a pause. The questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.

听力原文：What's the trouble, Sam？ You look worried.

(1)

A．I'm sorry to hear that.

B．It doesn't matter.

C．Don't mention it.

D．Yes, I've lost my bike.

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第2题

Question 4

Sam Company Ltd. produces a range of products and absorbs production overhead using a rate of 168% on direct wages. The absorption rate was calculated from following budgeted figures:

＄

Direct wages 100,000

Fixed production overhead 90,000

Variable production overhead 78,000

Sam is making component W, which is an essential part of product M. The cost of making component W is as follows:

＄

Raw material 10

Direct wages 8

Production overhead 18

It is found that component W could be bought from an outside supplier at ＄21. It is unlikely to reduce any production costs even if component W is acquired from outside.

Required:

(a)Determine the overhead absorption rate.

(b)Advise whether the company should continue making component W or buy it from outside.

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第3题

Man: Sam has bought a laptop. I felt I should buy one too.Woman: How can you hold a candle

Man: Sam has bought a laptop. I felt I should buy one too.

Woman: How can you hold a candle to him？ What does his father do, do you know？

Question: What does the woman mean？

A．She suggests that the man try to make clear about Sam's father's occupation.

B．She tells the man to light Sam up.

C．She advises the man not to think of Sam.

D．Sam has got a different family background from the man's.

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第4题

Section BDirections: This section is to test your ability to understand short conversation

Section B

Directions: This section is to test your ability to understand short conversations. There are 2 recorded conversations in it. After each conversation, there are some recorded questions. The conversations and the questions will be spoken only once. When you hear a question, you should choose the correct answer from the 4 choices marked A, B, C, and D.

听力原文：W：Sam，have you seen the pictures I took in Paris？

M：No，I haven't. Where are they？

W：Here are some. I took them at the Eiffel Tower last week.

M：How beautiful the Eiffel Tower is!

W：Yes，it is really beautiful.

M：And your pictures are wonderful，too. Did you have a good time in France？

W：Yes，I had a wonderful time there. Have you ever been to France？

M：No，I haven't. How do you like France，Kate？

W：It's great! I like the French people and food. I've made many French friends there.

(6)

A．They were taken in France.

B．Kate is good at taking pictures.

C．They were taken by Sam.

D．Sam is interested in taking pictures.

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第5题

Section C Directions: In this section, you will hear several short passages. At the end of

each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A), B), C) and D). Passage One Questions 16 to 18 are based on the passage you have just heard. 16. A) They invited him to a party. B) They asked him to make a speech. C) They gave a special dinner for him. D) They invited his wife to attend the dinner. 17. A) He was embarrassed. B) He felt greatly encouraged. C) He felt sad. D) He was deeply touched. 18. A) Sam’s wife did not think that the company was fair to Sam. B) Sam’s wife was satisfied with the gold watch. C) Sam did not like the gold watch. D) The company had some financial problems.

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第6题

Section BDirections: In this section, you will hear 3 short passages. At the end of each p

Section B

Directions: In this section, you will hear 3 short passages. At the end of each passage, you will hear some questions. Both the passage and the questions will be spoken only once. After you hear a question, you must choose the best answer from the four choices marked A, B, C and D.

听力原文： Sam had worked 30 years for the same company and now he had to retire. As a sign of gratitude, the company held a dinner in his honor. Sam's boss announced, "It is my great honor to present this gift to you on behalf of the company." Sam walked down to the front of the table and accepted the gift with pride. It was a gold watch and on it was written "To faithful Sam for 30 years of service." Sam wept. "I am at a loss for words." At home, Sam's wife looked at the gold watch critically. "For this you worked 30 years. A cheap goldplated watch." "It's the thought dear." answered Sam. '`The important thing is that I am not working any more." His wife held the gold watch to her ear and said, "Neither is your watch."

(31)

A．They invited him to a party.

B．They asked him to make a speech.

C．They gave a special dinner for him

D．They invited his wife to attend the dinner.

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第7题

Section BDirections: In this section, you will hear 3 short passages. At the end of each p

Section B

听力原文： Sam had worked 30 years for the same company and now he had to retire. As a sign of gratitude, the company held a dinner in his honor. "Sam", announced his boss," It is my great honour to present this gift to you on behalf of the company." Sam walked down to the front of the table and accepted the gift with pride. It was a gold watch and on it was written "To faithful Sam for 30 years of service. "Sam wept. "I am at a loss for words. "At home, Sam's wife looked at the gold watch critically. "For this you worked 30 years？ A cheap gold - plated watch ？"" It's the thought dear," answered Sam. "The important thing is that I am not working any more." His wife held the gold watch to her ear and said," Neither is your watch."

(27)

A．They invited him to a party.

B．They asked him to make a speech.

C．They gave a special dinner for him.

D．They invited his wife to attend the dinner.

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第8题

BOM有张SAM卡（）

A.1

B.2

C.3

D.4