Page 252 - BA2 Integrated Workbook - Student 2017
P. 252
Fundamentals of Management Accounting
2.3 D
Options B and C would begin from 0 and are clearly incorrect. Option A would
be similar to the graph given except it would be flat at the top due to the
maximum annual charge.
2.4 A
The preparation, mixing and tinning departments are all cost centres. The soup
is not poured into tins until the tinning department so a 400g tin of soup would
not be a suitable cost unit for the mixing department.
CHAPTER 3 – ANALYSING AND PREDICTING COSTS
3.1 C
Calls Cost
Highest month 900 $4,000
Lowest month 400 $2,000
–––– ––––––
difference 500 $2,000
Variable cost per unit = ($2,000 ÷ 500) = $4.
Using 400 units: Fixed cost = $2,000 - ($4 × 400) = $400.
3.2 b = 8.516
n∑xy – (∑x)(∑y) (10 × 1,457.5) – (23 × 600)
b = ————–——–— = ———————————— = 8.516
2
2
n∑x – (∑x) (10 ×62) − 23 2
3.3 r = 0.83
n∑xy – (∑x)(∑y)
r = —–———————————
2
2
2
2
√( n∑x – (∑x) )(n∑y –(∑y) )
(10 × 1,457.5) – (23 × 600)
r = ——————————————————— = 0.83
2
2
√[( 10 × 62) – 23 ][(10 × 363,9500) –600 ]
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