F2题库_2019年acca考试F2第十一章模拟练习题(1)
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1.A manufacturing company's overtime is being worked for a specific order. The amount of overtime premium contained in direct labor wages would normally be classed as:
A. Selling cost
B. Prime cost
C. Overheads
D. Administrative cost
2.The following data relate to work in the processing department:
Normal working day 8 hours
Basic rate of pay per hour $6
Standard time allowed for producing 1 unit 5 minutes
Premium bonus payable at the basic rate 60% of the saved
On a particular day one employee finishes 150 units
His gross pay for the day=$________
1.答案:B.
一般的加班补贴是间接费用,也就是制造费用,特定原因的加班一般是按照customers的要求)其基本工资和补助均作为direct cost.
2.基础工资+因为节约时间而得到的奖金
time saved =150 unit*5min/60min/hr-8 hours=4.5
GROSS pay =basic pay +bonus=8*6+60%*4.5*6=64.2
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