答案基础知识技能模块纸张f5f5 dec.pdfVIP

FundamentalsLevel–SkillsModule,PaperF5

PerformanceManagementDecember2014Answers

SectionA

1A

DivisionA:Profit=$14·4mx30%=$4·32m

Imputedinterestcharge=$32·6mx10%=$3·26m

Residualincome=$1·06m

DivisionB:Profit=8·8mx24%=$2·112m

Imputedinterestcharge=$22·2mx10%=$2·22m

Residualincome=$(0·108)m

2D

Allcostsareincludedwhenusinglifecyclecosting.

3A

Thisisthedefinitionofabasicstandard.

4B

Thefirststatementisdescribingmanagementcontrol,notstrategicplanning.

5C

Numberofunitsrequiredtomaketargetprofit=fixedcosts+targetprofit/contributionperunitofP1.

Fixedcosts=($1·2x10,000)+($1x12,500)–$2,500=$22,000.

ContributionperunitofP=$3·20+$1·20=$4·40.

($22,000+$60,000)/$4·40=18,636units.

6A

ProductABCD

Sellingpriceperunit$160$214$100$140

Rawmaterialcost$24$56$22$40

Directlabourcostat$11perhour$66$88$33$22

Variableoverheadcost$24$18$24$18

Contributionperunit$46$52$21$60

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Directlabourhoursperunit6832

Contributionperlabourhour$7·67$6·5