题目内容
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提问人：网友lwqc_yq
发布时间：2022-01-07
[主观题]
A company has 12% loan notes in issue, which have a market value of $135 per $100 nominal value. What is he coupon rate？
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The following data relate to costs, output volume and cost drivers of Heighway Rubbery Co for June 20X1. Product P Product Q Product R Total 1 Production and sales 3,000 units 2,000 units 1,500 units 2 Direct production costs $ per unit $ per unit $ per unit Direct materials 12 11 8 $70,000 Direct labour 3 6 2 $24,000 3 Labour hours per unit 15 17 10 $94,000 1/2 1 1/3 4 Machine hours per unit 2 1 2 5 Number of production runs 8 2 10 20 6 Number of deliveries to customers 3 2 10 15 7 Number of production orders 30 5 15 50 8 Number of deliveries of materials 17 3 20 40 into store $ 9 Production overhead costs Machining 71,500 Set-up costs 10,500 Materials handling (receiving) 35,000 Packing costs (despatch) 22,500 Engineering 25,500 165,000 Indirect production overheads that are not driven by production volume are: Item Cost driver Set-up costs Production runs Materials handling Deliveries of materials Packing Deliveries to customers Engineering Production orders What would be the full production cost per unit of product R using activity based costing?
A、$43.27
B、$45.28
C、$62.27
D、$53.27
