sqa_hnd_preparing_financial_forecasts财政预算？题目和答案

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1、题目：Outcome(s)covered1and2AssessmenttaskinstructionsQuestion1JamiesonTechLtdisamanufacturingcompany. Thefollowingisanextractfromtheirbudgetedinformationfortheyearafteroverheadcostshavebeenapportionedtotherelevantproductiondepartment:DepartmentOverheadsLabourHoursMachineHoursA£240,00060,000B£280,00

2、090,00014,000 ThefollowinginformationrelatestoOverheadcosts:             (a) Withineachdepartment,ProductionOverheadsareabsorbedonthefollowingbasis:             DepartmentA—LabourHourRateDepartmentB—MachineHourRate             (b) AdministrationOverheadsare10%ofPrimeCost             (c) Sellingan

3、dDistributionOverheadsare10%ofProductionCost             Thecompanyhasreceivedanorderforajob—referencenumber: 35/TGB.Specificdetailsareasfollows:             (i) ThejobwillrequiretwotypesofDirectMaterials–MaterialVandMaterialZ–asfollows:             100kgofMaterialV@£8/kg        80kgofMaterialZ@£

4、12/kg             (ii)ThejobwillrequirethefollowingDirectLabour: DepartmentA—100hours@£6.00perhourDepartmentB—110hours@£4.00perhour(iii)InDepartmentB,theorderwillrequire80hours’machinetime             (iv)Forthisspecificjob,thecompanywillhavetohireaspecialmachine—thecostofthishireis£400          

5、   (v) Thecompanyrequiresaprofitmarginof20%onthisjob Youarerequiredto:PrepareanOperatingStatementforthejob,usingtheaboveinformation,showingclearlyTotalCost,ProfitandSellingPrice.Question2JamiesonTechLtdalsomanufactureProductrefCPO. Again,theproductionprocessforthisproductutilisesDepartmentsAandB.

6、 TheOperatingStatementbelowoutlinestheexpectedcosts,profitandsellingpriceofoneunitofthisproduct.JamiesonTechLtdOperatingStatementforoneunitofProductCPO:DirectMaterials£ £80kgofMaterialT@£8/kg640 30kgofMaterialY@£10kg300   940DirectLabour  DepartmentA–60hrs@£6/hr360 DepartmentB–80hrs@£4/hr320   68

7、0PrimeCost 1620ProductionOverheads  DepartmentA240 DepartmentB400   640  2260Administration162 SellingandDistribution226   388TotalCost 2648Profit 662SellingPrice 3310 Alargeandimportantcustomer,Ceesayplc,hasapproached