Chapter 2c|F5题库汇编共14题 A manufacturing company which produces a range of products has developed a budget forthe life-cycle of a new product, P. The information in the following table relates exclusivelyto product P: Lifetime total Per unitDesign costs $800,000Direct manufacturing costs $20Depreciation costs $500,000Decommissioning costs $20,000Machine hours 4Production and sales units 300,000The companys total fixed production overheads are budgeted to be $72 million each yearand total machine hours are budgeted to be 96 million hours. The company absorbsoverheads on a machine hour basis.What is the budgeted life-cycle cost per unit for product P?A$24.40B$25.73C$27.40D$22.73 题型：单选题 A company has produced the following information for a product it is about to launch: Units 2,000 5,000 7,000Variable production cost per unit $2.30 $1.80 $1.20Fixed production costs $3,000 $3,500 $4,000Variable selling cost per unit $0.50 $0.40 $0.40Fixed selling costs $1,500 $1,600 $1,600Administrative costs $700 $700 $700What is the life-cycle cost per unit? A$2.81B$2.32C$3.22D$3.07 题型：单选题 The following statements relate to the justification of the use of life cycle costing: (i) Product life cycles are becoming increasingly short. This means that the initial costsare an increasingly important component in the products overall costs.(ii) Product costs are increasingly weighted to the start of a products life cycle, and toproperly understand the profitability of a product these costs must be matched tothe ultimate revenues.(iii) The high costs of (for example) research, design and marketing in the early stages in aproducts life cycle necessitate a high initial selling price.(iv) Traditional capital budgeting techniques do not attempt to minimise the costs ormaximise the revenues over the product life cycle.Which of these statements are substantially true?A(i), (ii) and (iv)B(ii), and (iii) onlyC(i) and (iv) onlyDAll of them 题型：单选题 Company B is about to being developing a new product for launch in its existing market.They have forecast sales of 20,000 units and the marketing department suggest a sellingprice of $43/unit. The company seeks to make a mark-up of 40% product cost. It isestimated that the lifetime costs of the product will be as follows: (1) Design and development costs $43,000.(2) Manufacturing costs $15/unit.(3) Plant decommissioning costs $30,000.The company estimates that if it were to spend an additional $15,000 on design,manufacturing costs/unit could be reduced.What is the life cycle cost?A$18.65B$22C$22.87D$24 题型：单选题