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Mac2601 Assignment 2 Semester 2 2024
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4/4/24, 9:44 AM Assessment 2: Attempt reviewMAC2601-24-S1 Welcome Message Assessment 2
QUIZ
Started on Thursday, 4 April
2024, 9:21 AM
State Finished
Completed on Thursday, 4 April
2024, 9:44 AM
Time taken
Marks 40.00/40.00
Grade 100.00 out of 100.00
Question 1
Correct
Mark 1.00 out of 1.00
The remuneration of these employees
would be classi ed as cost of indirect 1 3 0
labour:
a. Maintenance workers in a
food manufacturer
b. Bricklayers in a construction
company
c. Machinists in a clothing
manufacturer
d. Assemblers in a furniture
manufacturer
Question 2
Correct
Mark 1.00 out of 1.00
The calculated break-even point of a
company may be affected by ...
a. Selling price
b. Pre-determined rate
c. Process costing
d. Number of units sold
https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=16879407&cmid=889486 1/9
,4/4/24, 9:44 AM Assessment 2: Attempt review
Question 3
Correct
Mark 1.00 out of 1.00
When production overheads are applied
to production, the … account will
increase.
a. Materials Inventory
b. Cost of Sales
c. Work-in-Progress
d. Finished Goods Inventory
Question 4
Correct
Mark 1.00 out of 1.00
Which one of the following statements is
not correct?
a. "Cost to company" will include
the employer’s contribution to
the pension fund.
b. The salary of the factory
supervisor is classi ed as
indirect labour and will be
included in production overhead
costs.
c. An overtime premium is the
amount paid over and above the
normal rate in respect of
overtime hours worked.
d. Net wage payable = taxable
income plus all employee
contributions to bene t
schemes.
Question 5
Correct
Mark 1.00 out of 1.00
The output selected as the denominator
in calculating the overheard rate can be …
or cost based.
a. Volume-based
b. unit cost based
c. pro t based
d. sales based
https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=16879407&cmid=889486 2/9
,4/4/24, 9:44 AM Assessment 2: Attempt review
Question 6
Correct
Mark 1.00 out of 1.00
If the applied overheads are less than the
actual overheads this will result in?
a. Pre-determined rate recovery
b. No recovery
c. Under recovery
d. Over recovery
Question 7
Correct
Mark 1.00 out of 1.00
The actual production overhead costs for
the month were less that the applied
overheads. The accurate treatment of the
over/under-recovery of overheads is
journalised as …
a. Dr Work-in-Progress; Cr Finished
Goods Inventory.
b. Dr Cost of Sales; Cr Production
Overhead Clearance.
c. Dr Production Overhead
Clearance; Cr Work-in-Progress.
d. Dr Production Overheads
Clearance; Cr Cost of Sales.
Question 8
Correct
Mark 1.00 out of 1.00
When a predetermined overhead rate is
applied to the actual units manufactured,
this is referred to as …
a. Applied overheads
b. Fixed overheads
c. Budgeted overheads
d. Actual overheads
https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=16879407&cmid=889486 3/9
, 4/4/24, 9:44 AM Assessment 2: Attempt review
Question 9
Correct
Mark 1.00 out of 1.00
In describing the linear cost function, y =
a + bx, it is correct to say …
a. a and b are both constant at all
levels of output.
b. y is the independent variable.
c. b equals the change in cost
divided by the change in
output.
d. a is the variable cost per unit.
Question 10
Correct
Mark 1.00 out of 1.00
Assuming that all variables remain
constant, an increase in variable cost per
unit will ...
a. Increase contribution
b. Decrease pro t
c. Decrease xed cost
d. Change nothing
Question 11
Correct
Mark 3.00 out of 3.00
A careful analysis by the cost accountant
of People (Pty) Ltd has determined that;
if a plane operates for 1 450 kilometres
(km) during a month, the average semi-
variable operating costs is R1,50 per km.
If the plane operates only 980 km during
a month, the average semi-variable
operating costs is R1,95 per km. Using
the high-low method, the variable costs
per km is calculated as:
a. R562
b. R0,56
c. R211,50
d. R264
https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=16879407&cmid=889486 4/9
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