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ACCA PM官方样题(1)

普通 来源:正保会计网校 2021-04-01

无论多难,也告诉自己:再坚持一下,别让你配不上自己的野心,也辜负了曾经经历的苦难与磨练!今天ACCA小编给大家带来了ACCA PM官方样题,感兴趣的朋友一起来看看吧!下载ACCA全科官方样题>>

A manufacturing company which produces a range of products has developed a budget for the life-cycle of a new

product, P. The information in the following table relates exclusively to product P:

Dingtalk_20210331142602

The company’s total fixed production overheads are budgeted to be $72 million each year and total machine hours
are budgeted to be 96 million hours. The company absorbs overheads on a machine hour basis.
What is the budgeted life-cycle cost per unit for product P?
$24·40
$25·73
$27·40
$22·73
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