COST CLASSIFICATION

1 A 8 B 15 C 22 B 29 C
2 50/UNIT 9 C 16 A 23 (B,D)
3 D 10 D 17 £159,620 24 A
4 (B,C) 11 A 18 D 25 (A,B)
5 B 12 1ST TRUE 19 C 26 £30,000
2ND FALSE
6 A 13 B 20 C 27 £6,000
7 B 14 (B,D) 21 D 28 B

MATERIALS
1 C 8 2,930
2 1,000 UNIT 9 3,750
3 1,362 10 (A,B)
4 3,000 11 £10,800
5 B 12 2,000 UNIT
6 B 13 D
7 £501,000 14 1

OVERHEADS
1 D 8 B 15 D 22 C 29 1ST TRUE 36 4 43 B
2ND FALSE
2 D 9 A 16 (B,C) 23 A 30 C 37 B 44 B
3 1ST FALSE 10 A 17 A 24 C 31 B 38 127,530 45 B
2ND FALSE
4 D 11 B 18 42,560 25 48.45 32 A 39 2 46 D
5 A 12 D 19 1ST TRUE 26 B 33 D 40 29,120 47 B
2ND FALSE
6 C 13 C 20 D 27 (A.D) 34 B 41 A
7 D 14 B 21 B 28 54,800 35 400 42 5

LABOUR
1 C 8 C 15 A
2 D 9 A
3 B 10 A
4 C 11 B
5 C 12 C
6 B 13 £368
7 C 14 1ST TRUE
2ND FALSE

OTHER COSTING TECHNIQUES

1 D
2 B
3 D
4 D
5 D
6 B
 JOB AND BATCH COSTING
1 (B,C)
2 A
3 10,580
4 A
5 A
6 16,966
7 A

SERVICE COSTING
1 £1.5
2 (D,A)
3 C
4 A
5 £1.36
6 (A,B,C)
7 £7.35

PROCESS COSTING
1 12,960 8 D 15 £55.26 22 D
2 11.19 9 A 16 (B,C)
3 D 10 D 17 F
4 £3 11 D 18 B
5 D 12 D 19 2,380
6 D 13 £10.25 20 1ST FALSE
2ND TRUE
7 A 14 D 21 2,480

BUDGETING
1 A 8 D 15 (C,D) 22 C 29 (A,C) 36 54,720 43 a
2 D 9 B 16 B 23 C 30 C 37 A 44 7,760
3 3 10 672,000 17 A 24 A 31 A 38 7,760 45 1st disadvantage
2nd advantage
4 7,050 11 81,370 18 D 25 A 32 D 39 A 46 b
5 B 12 28000 19 D 26 D 33 B 40 B 47 (D,C)
6 C 13 3200 20 D 27 C 34 A 41 (A,C) 48 B
7 A 14 8,035 21 B 28 D 35 C 42 24,400 49 B
INVESTMENT APRAISAL
1 C 8 A 15 11%
2 A 9 B 16 D
3 A 10 C 17 B
4 A 11 A
5 1ST NPV 12 B
2ND IRR
6 A 13 D
7 C 14 C

STANDARD COSTING
1 A 8 518 15 C 22 B 29 (B,C) 36 (B,C) 43 3,340
2 20 9 C 16 A 23 D 30 C 37 A 44 54,000
3 C 10 D 17 B 24 C 31 C 38 C 45 C
4 161,000 11 A 18 B 25 A 32 (C,D) 39 A 46 1ST TRUE
2ND FALSE
5 C 12 15000 19 A 26 A 33 1ST FALSE 40 14.70
2ND TRUE
6 B 13 B 20 B 27 60 34 D 41 1,740
7 D 14 C 21 D 28 A 35 1ST ADVERSE 42 20
2ND FAVOURABLE

STATS
1 (A,C) 8 1ST TRUE
2ND FALSE
2 C 9 C
3 D 10 1ST FALSE
2ND FASLE
4 C 11 A
5 D 12 A
6 1ST FALSE
2nd TRUE
7 1ST FALSE
2ND FALSE

COST AND MANAGEMENT

1 D
2 D
3 D
4 D
5 B
6 C
PERFORMANCE MEASUREMENT
1 A 8 3 15 A 22 B 29 1ST TRUE
2ND FALSE
2 £24,000 9 D 16 1 23 C 30 B
3 1 10 A 17 B 24 D 31 B
4 1 11 A 18 A 25 D 32 1ST FALS E
2ND TRUE
5 3 12 4 19 D 26 1 33 D
6 3 13 3 20 A 27 15% 34 D
7 2 14 B 21 14% 28 C

MANAGEMENT INFORMATION
1 (A,C) 8 D 15 A
2 D 9 C 16 A
3 D 10 38% 17 B
4 1ST TRUE 11 A 18 C
2ND FALSE
5 (B,C) 12 B 19 C
6 D 13 C 20 (D,A)
7 D 14 (A,D)

SPEADSHEET
1 A 8 A
2 1ST TRUE 9 B
2ND TRUE
3 (A,C)
4 110
5 C
6 A
7 A