Vanilla LLP is a leading pastry producer in Almaty. It produces 3 main sorts of pastries: A, B and C. The costs and volumes of each sort are as follows Pastry A Pastry A is the most popular and is produced in amount of 30.000 units. It is sold for KZT 1000 per unt and associated ingredients are amounted to KZT 250 per unit. This sort requires 2 hours of labor per unit and labor is paidat KZT 200 per hour Pastry Pastry is produced in amount of 25,000 units. It is sold for KZT 950 per unt and associated ingredients are amounted to KZT 200 per unit. This sort requires 1 hour of labor per unit and labor is paid a KZT 200 per hour Pastry C Pastry C is produced in amount of 7,000 units. It is sold for KZT 100 per unit and associated ingredients are amounted to KZT 300 per unit. This sort requires 1 hour of labor per unit and labor is paid a KZT 200 per hour Overheads of Vanilla LLP for the period are as follows: Machinery 3.000.000 5.000.000 Setup 6.000.000 Distribution 2.000.000 Total 16.000.000 Receiving Management accountant of Vanilla LLP estimated the following cost drivers: Pastry Machines per un Number of Number of receipts Number of despatches 2 6 10 15 13 1. The profit per unt of pastries A B and Cabsorbing all the overheads on the basis of labor hours is closest to AKZT 2/ KZT 376/KZT 376 BKZT 15/KZT 39/KZT 316 CKZT 126/KZT 376 /KZT 316 DKZT 15/KZT 398 / KZT 376 2. The cost and profe per unit of Pastry A and Pastry C, absorbing all the overheads using Acty Based Costing is closest to A Costs: KZT 170 and KZT 680, Profits: KZT 180 and KZT - 130 B Costs: KZT 820 and KZT 1180. Profits: KZT 180 and KZT - 130 C Costs: KZT 170 and KZT 680. Profits: KZT 1000 and KZT 1050 Costs: KZT 520 and KZT 1180, Profits: KZT 1000 and KZT 1050 3. Which of the following argument may be considered by Vanilla LLP as an advantage of switching to Activity Based Costing? (1) ABC can be applied to al overhead costs, not just production overheads 2) inability to allocate al overhead costs to specific activities (3) Dificulty in selection of both activities and cost drivers. A1 B1 and 2 C 1 and 3 Dal above 4. Atau LLP manufactures a single product that it sells for $10 per unit The materials cost for each unit of product sold is $3. Total operating expenses a $100.000 each month Labour hours are limited to 20.000 hours each month. Each unit of product takes 2 hours to assemble What of below will result in TPAR Improvement to 17 Labour hours are limited to 20,000 hours each month. Each unt of product takes 2 hours to assemble result in TPAR Improvement to 17 4 13 8 price to 513 per unit ur hours to 28.571 each month Both A and B None bove 5. Which of below environmental accounting methodologies aims to reduce the quantity of materials used by Organization by combining organizational structure analysis and material consumption A Flow cost accounting B Activity-based coing Cinpulloutflow analysis D Lifecycle costing 6. Cakes Co make two type of cakes-Gluten free and regular Budgeted information is as follows: Gluten free 5 Regular $ 9.00 14.00 Selling price Com per unit Direct materials 6,00 25 1,50 1.00 Direct labour Variable overhead 0,30 0.20 Foed overhead 1.60 1,00 Production and sales forecasts for the current year are: Gluten free 15.000 units Regular cakes 50,000 units If gluten free cakes were to be made at full level of forecast and regular cakes at Ox of initial estimated level of production, how many units of gluten free cakes Cakes Co needs to sell to achieve a profit of $300.000 in that year? A 60.670 units B 70,566 units C 80 670 units D 90.566 units Vanilla LLP is a leading pastry producer in Almaty. It produces 3 main sorts of pastries: A, B and C. The costs and volumes of each sort are as follows Pastry A Pastry A is the most popular and is produced in amount of 30.000 units. It is sold for KZT 1000 per unt and associated ingredients are amounted to KZT 250 per unit. This sort requires 2 hours of labor per unit and labor is paidat KZT 200 per hour Pastry Pastry is produced in amount of 25,000 units. It is sold for KZT 950 per unt and associated ingredients are amounted to KZT 200 per unit. This sort requires 1 hour of labor per unit and labor is paid a KZT 200 per hour Pastry C Pastry C is produced in amount of 7,000 units. It is sold for KZT 100 per unit and associated ingredients are amounted to KZT 300 per unit. This sort requires 1 hour of labor per unit and labor is paid a KZT 200 per hour Overheads of Vanilla LLP for the period are as follows: Machinery 3.000.000 5.000.000 Setup 6.000.000 Distribution 2.000.000 Total 16.000.000 Receiving Management accountant of Vanilla LLP estimated the following cost drivers: Pastry Machines per un Number of Number of receipts Number of despatches 2 6 10 15 13 1. The profit per unt of pastries A B and Cabsorbing all the overheads on the basis of labor hours is closest to AKZT 2/ KZT 376/KZT 376 BKZT 15/KZT 39/KZT 316 CKZT 126/KZT 376 /KZT 316 DKZT 15/KZT 398 / KZT 376 2. The cost and profe per unit of Pastry A and Pastry C, absorbing all the overheads using Acty Based Costing is closest to A Costs: KZT 170 and KZT 680, Profits: KZT 180 and KZT - 130 B Costs: KZT 820 and KZT 1180. Profits: KZT 180 and KZT - 130 C Costs: KZT 170 and KZT 680. Profits: KZT 1000 and KZT 1050 Costs: KZT 520 and KZT 1180, Profits: KZT 1000 and KZT 1050 3. Which of the following argument may be considered by Vanilla LLP as an advantage of switching to Activity Based Costing? (1) ABC can be applied to al overhead costs, not just production overheads 2) inability to allocate al overhead costs to specific activities (3) Dificulty in selection of both activities and cost drivers. A1 B1 and 2 C 1 and 3 Dal above 4. Atau LLP manufactures a single product that it sells for $10 per unit The materials cost for each unit of product sold is $3. Total operating expenses a $100.000 each month Labour hours are limited to 20.000 hours each month. Each unit of product takes 2 hours to assemble What of below will result in TPAR Improvement to 17 Labour hours are limited to 20,000 hours each month. Each unt of product takes 2 hours to assemble result in TPAR Improvement to 17 4 13 8 price to 513 per unit ur hours to 28.571 each month Both A and B None bove 5. Which of below environmental accounting methodologies aims to reduce the quantity of materials used by Organization by combining organizational structure analysis and material consumption A Flow cost accounting B Activity-based coing Cinpulloutflow analysis D Lifecycle costing 6. Cakes Co make two type of cakes-Gluten free and regular Budgeted information is as follows: Gluten free 5 Regular $ 9.00 14.00 Selling price Com per unit Direct materials 6,00 25 1,50 1.00 Direct labour Variable overhead 0,30 0.20 Foed overhead 1.60 1,00 Production and sales forecasts for the current year are: Gluten free 15.000 units Regular cakes 50,000 units If gluten free cakes were to be made at full level of forecast and regular cakes at Ox of initial estimated level of production, how many units of gluten free cakes Cakes Co needs to sell to achieve a profit of $300.000 in that year? A 60.670 units B 70,566 units C 80 670 units D 90.566 units