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 Actual overheads cost $180,000 and 40,000 machine hours were worked. 

Actual overheads cost $170,000 and 40,000 machine hours were worked. 

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5

【论述题】

Prepare profit statements for each period and for the two periods in total using both absorption costing and marginal costing. 

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6

【论述题】

Prepare profit statements for each of the six-monthly periods, using the following methods of costing. 

Marginal costing 

Prepare profit statements for each of the six-monthly periods, using the following methods of costing. 

Absorption costing 

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8

【论述题】

Production and sales for Period 1 were as follows:  

                                                                                                   Period 1  

                                                                                                       units 

Sales                                                                                              500 

Production                                                                                     500 

Calculate the profit for period 1 based on absorption costing principles. 

 Production and sales for Period 2 was as follows:  

                                                                              Period 2  

                                                                                Units 

Sales                                                                       400 

Production                                                              500 

There was no opening inventory in Period 2. Calculate the profit for Period 2 based on absorption costing principles. 

Production and sales for Period 3 was as follows:  

                                                                                Period 3  

                                                                                   Units 

Sales                                                                          550 

Production                                                                 450  

The opening inventory in Period 3 was 100 units. Calculate the profit for Period 3 based on absorption costing principles. 

Which of the following is a remedy available under the civil law? 

A

A fine 

B

 Imprisonment 

C

 Damages

All criminal law cases begin in which of the following courts?

A

The County Court

B

The Magistrate's Court 

C

The Crown Court