• [单选题]The following information is available for a manufacturing company which produces multiple products:
  • 正确答案 :G
  • (i), (ii) and (iii) only

  • 解析:

    The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.


  • [单选题]19 What is the company’s return on shareholders’ equity?
  • 正确答案 :C
  • 15/100 = 15%


  • [单选题]C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:
  • 正确答案 :I
  • (i) and (iv)

  • 解析:

    Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

    Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.


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