Costs: แบบฝึกหัด

• a.Rent is a direct cost and flour is an indirect cost.
• b.Both rent and flour are classified as fixed costs.
• c.Rent is a fixed cost and flour is a variable cost.
• d.Rent is a variable cost and flour is a fixed cost.

• a.Manager: Direct/Variable; Wood: Indirect/Fixed
• b.Manager: Direct/Fixed; Wood: Indirect/Variable
• c.Manager: Indirect/Fixed; Wood: Direct/Variable
• d.Manager: Indirect/Variable; Wood: Direct/Fixed

• a.The variable cost per unit is higher than the selling price per unit.
• b.The business is making a loss, but the selling price exceeds the variable cost per unit.
• c.The business is operating above the break-even point.
• d.The business is making a profit, but its cash flow is negative.

• a.\(\text{Actual sales} + \text{Break-even sales}\)
• b.\(\text{Current level of output} - \text{Break-even level of output}\)
• c.\(\text{Total revenue} - \text{Total variable costs}\)
• d.\(\text{Fixed costs} \div \text{Contribution per unit}\)

• a.It does not allow the business to calculate a total cost per unit.
• b.It ignores the variable costs of production.
• c.It can lead to arbitrary allocation of indirect costs to products.
• d.It only considers direct materials and direct labour.

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