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NEW QUESTION: 1
CDF is a manufacturing company within the DF group. CDF has been asked to provide a quotation for a contract for a new customer and is aware that this could lead to further orders. As a consequence, CDF will produce the quotation by using relevant costing instead of its usual method of full cost plus pricing. The
following information has been obtained in relation to the contract: Material D 40 tons of material D would be required. This material is in regular use by CDF and has a current purchase price of $38 per ton. Currently, there are 5 tons in inventory which cost $35 per ton. The resale value of the material in inventory is $24 per ton.
Components 4,000 components would be required. These could be bought externally for $15 each or alternatively they could be supplied by RDF, another company within the DF manufacturing group. The variable cost of the component if it were manufactured by RDF would be $8 per unit, and RDF adds 30% to its variable cost to contribute to its fixed costs plus a further 20% to this total cost in order to set its internal transfer price. RDF has sufficient capacity to produce 2,500 components without affecting its ability to satisfy its own external customers. However, in order to make the extra 1,500 components required by CDF, RDF would have to forgo other external sales of $50,000 which have a contribution to sales ratio of 40%.
Labour hours 850 direct labour hours would be required. All direct labour within CDF is paid on an hourly basis with no guaranteed wage agreement. The grade of labour required is currently paid $10 per hour, but department W is already working at 100% capacity. Possible ways of overcoming this problem are:
* Use workers in department Z, because it has sufficient capacity. These workers are paid $15 per hour.
* Arrange for sub-contract workers to undertake some of the other work that is performed in department W.
The sub-contract workers would cost $13 per hour.
Specialist machine The contract would require a specialist machine. The machine could be hired for $15,000 or it could be bought for $50,000. At the end of the contract if the machine were bought, it could be sold for
$30,000. Alternatively, it could be modified at a cost of $5,000 and then used on other contracts instead of buying another essential machine that would cost $45,000. The operating costs of the machine are payable by CDF whether it hires or buys the machine. These costs would total $12,000 in respect of the new contract.
Supervisor The contract would be supervised by an existing manager who is paid an annual salary of $50,000 and has sufficient capacity to carry out this supervision. The manager would receive a bonus of $500 for the additional work.
Development time 15 hours of development time at a cost of $3,000 have already been worked in determining the resource requirements of the contract.
Fixed overhead absorption rate CDF uses an absorption rate of $20 per direct labour hour to recover its general fixed overhead costs. This includes $5 per hour for depreciation.
Calculate the relevant cost of the contract to CDF. You must present your answer in a schedule that clearly shows the relevant cost value for each of the items identified above. You should also explain each relevant cost value you have included in your schedule and why any values you have excluded are not relevant.
Ignore taxation and the time value of money.
Select all the true statements.
A. Machine operating costs is a relevant cost.
B. Direct labour cist is a relevant cost
C. The total relevant cost was $94 740
D. General fixed overhead costs are relevant costs.
E. The total relevant cost was $84 990
F. Development Cost is a relevant cost.
G. The total relevant cost was $104 320
Answer: A,B,E
Explanation:
Explanation/Reference:
Reference: https://www.vrelearnonline.com/cima-p1-105-7/

NEW QUESTION: 2
展示を参照してください。

アクセスポートの管理ステータスが有効になっている場合、無線ではこれはどういう意味ですか？
A. 802.11a / n / acはアップしていますが、802.11b / g / n無線はデフォルトでダウンしています
B. 802.11a / n / acはDOWNですが、802.11b / g / n無線はデフォルトでUPです
C. 802.11a / n / acおよび802.11b / g / n無線はUPまたはDOWNにできます
D. 802.11a / n / acおよび802.11b / g / n無線が稼働している必要があります
Answer: C
Explanation:
Explanation
https://www.cisco.com/c/en/us/td/docs/wireless/controller/7-0/configuration/guide/c70/c70lwa p.html

NEW QUESTION: 3
Your company has two Active Directory forests named contoso.com and adatum.com. Contoso.com is
configured as a resource forest and has an Exchange Server 2013 organization. Adatum.com contains
the user accounts for all of the employees at the company. You publish the mail.contoso.com and
autodiscover.contoso.com names for external access to the Exchange Server organization. Users report
that every time they start Microsoft Outlook 2010 after they restart their client computer, they are
prompted for their credentials before they can access their email. You need to prevent the users from
being prompted repeatedly for their credentials.
What should you do?
A. On each Client Access server, run the setspn.exe command.
B. On each client computer, add *.contoso.com to the Local intranet zone in Internet Explorer.
C. On each Client Access server, run the Set-OutlookAnywherecmdlet.
D. On the forest trust, modify the selective authentication settings.
Answer: A