multiple choice question, choose only one answer

A company uses ABC absorption costing for its overheads. The company manufactures two products P and Q, details of which are given below: Product P Budgeted production per annum (units) Machine set-ups per product Processing time per unit (minutes) 14358 10768 6 Product Q 9875 6452 9 The budgeted annual costs for two activities are as follows: Machine Set-up Costs Processing Cost Cost Driver 347723 number of set-ups 181452 processing minutes What is the overhead absorption rate per set up for the Machine set-up costs? (cost driver rate per set up) Select one: O a. 20.19 O b. 32.29 O c. 14.35 O d. 30.73 A product has a selling price of 173 per unit and the following costs for the next period: Variable production costs per unit 74 Fixed production costs in total 90281 Variable selling and administration costs per unit 41 Fixed selling and administration costs in total 215838 What is the breakeven point in units for the next period? Work to the nearest unit. Select one: O a. 3092 O b. 5278 O c. 1557 O d. 912 Glass Ltd produces and sells glass drinking bottles. The sales price of a glass bottle is 90 ; the overhead cost per unit is 29; and they make 13 profit per glass bottle. What is the direct cost per unit of a glass bottle. Select one: a. 42 O b. 61 O c. 77 O d. 48 Roger is having problems with his cash in-flows. He has decided to try to increase his cash receipts. Which ONE of the following actions would NOT increase his cash receipts Select one: O a. Chase the payment from the company which rents his town property. o b. Applying for extended credit terms with his suppliers O c. Regularly invoice his customers to encourage early payment o d. Offer a discount of 2% for early payment from his customers within the current month