Unit Cost – NBC Institute

MI – Nov 2022 – L1 – SA – Q10 – Costing Methods

Calculation of appropriate unit cost for a distribution division

Question

Calculate the most appropriate unit cost for a distribution division of a multinational company using the following information:

Kilometres travelled: 636,500
Tonnes carried: 2,479
Number of drivers: 20
Hours worked by drivers: 35,520
Tonnes-kilometres carried: 375,200
Cost incurred: ₦562,800

A. ₦88
B. ₦15.84
C. ₦1.50
D. ₦28,140
E. ₦227

Answer

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Tags: Distribution Costs, Transportation, Unit Cost
Level: Level 1

Topic: Costing Methods
Series: NOV 2022

MI – Nov 2022 – L1 – SA – Q9 – Costing Methods

Calculation of room servicing cost per occupied room-night

Question

The following information is available for the W Hotel for the latest thirty-day period:

Number of rooms available per night: 40
Percentage occupancy achieved: 65%
Room servicing cost incurred: ₦3,900

The room servicing cost per occupied room-night last period, to the nearest Naira, was:
A. ₦3.25
B. ₦5.00
C. ₦6.50
D. ₦97.50
E. ₦150.00

Answer

Find Related Questions by Tags, levels, etc.

Tags: Occupancy Rates, Service Costing, Unit Cost
Level: Level 1

Topic: Costing Methods
Series: NOV 2022

MI – Nov 2022 – L1 – SA – Q8 – Costing Methods

Calculation of unit cost when production increases by 25%

Question

The cost per unit of a product manufactured in a factory amounts to ₦160 (75% variable) when production is 10,000 units. When production increases by 25%, the unit cost of production will be:
A. ₦145
B. ₦150
C. ₦152
D. ₦140
E. ₦120

Answer

Find Related Questions by Tags, levels, etc.

Tags: Fixed Costs, Unit Cost, Variable Costs
Level: Level 1

Topic: Costing Methods
Series: NOV 2022

MI – Nov 2022 – L1 – SA – Q10 – Costing Methods

Calculation of appropriate unit cost for a distribution division

Question

Calculate the most appropriate unit cost for a distribution division of a multinational company using the following information:

Kilometres travelled: 636,500
Tonnes carried: 2,479
Number of drivers: 20
Hours worked by drivers: 35,520
Tonnes-kilometres carried: 375,200
Cost incurred: ₦562,800

A. ₦88
B. ₦15.84
C. ₦1.50
D. ₦28,140
E. ₦227

Answer

Find Related Questions by Tags, levels, etc.

Tags: Distribution Costs, Transportation, Unit Cost
Level: Level 1

Topic: Costing Methods
Series: NOV 2022

MI – Nov 2022 – L1 – SA – Q9 – Costing Methods

Calculation of room servicing cost per occupied room-night

Question

The following information is available for the W Hotel for the latest thirty-day period:

Number of rooms available per night: 40
Percentage occupancy achieved: 65%
Room servicing cost incurred: ₦3,900

The room servicing cost per occupied room-night last period, to the nearest Naira, was:
A. ₦3.25
B. ₦5.00
C. ₦6.50
D. ₦97.50
E. ₦150.00

Answer

Find Related Questions by Tags, levels, etc.

Tags: Occupancy Rates, Service Costing, Unit Cost
Level: Level 1

Topic: Costing Methods
Series: NOV 2022

MI – Nov 2022 – L1 – SA – Q8 – Costing Methods

Calculation of unit cost when production increases by 25%

Question

Answer

Find Related Questions by Tags, levels, etc.

Tags: Fixed Costs, Unit Cost, Variable Costs
Level: Level 1

Topic: Costing Methods
Series: NOV 2022

Question Tag: Unit Cost

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MI – Nov 2022 – L1 – SA – Q10 – Costing Methods

Calculation of appropriate unit cost for a distribution division

MI – Nov 2022 – L1 – SA – Q9 – Costing Methods

Calculation of room servicing cost per occupied room-night

MI – Nov 2022 – L1 – SA – Q8 – Costing Methods

Calculation of unit cost when production increases by 25%

MI – Nov 2022 – L1 – SA – Q10 – Costing Methods

Calculation of appropriate unit cost for a distribution division

MI – Nov 2022 – L1 – SA – Q9 – Costing Methods

Calculation of room servicing cost per occupied room-night

MI – Nov 2022 – L1 – SA – Q8 – Costing Methods

Calculation of unit cost when production increases by 25%

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Calculation of appropriate unit cost for a distribution division

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Calculation of unit cost when production increases by 25%

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Calculation of appropriate unit cost for a distribution division

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