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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. The total relevant cost was $94 740
B. The total relevant cost was $84 990
C. General fixed overhead costs are relevant costs.
D. Direct labour cist is a relevant cost
E. Development Cost is a relevant cost.
F. Machine operating costs is a relevant cost.
G. The total relevant cost was $104 320
Answer: B,D,F
NEW QUESTION: 2
An important issue the supply management professional should discuss during the opening meeting is?
Choose the BEST response.
A. Performance objectives of your organization.
B. Cost of deliveries and logistics for the organization.
C. Locations to visit at the organization during the audit.
D. Duration of the visit for the auditors.
Answer: A
Explanation:
An important issue the supply management professional should discuss during the opening meeting is the performance objectives of your organization. The remaining answers would not be discussed or are not the best fit: Duration of the visit, Locations to visit at the organization during the audit, and Cost of delivery and logistics for the organization.
NEW QUESTION: 3
SIMULATION
Please wait while the virtual machine loads. Once loaded, you may proceed to the lab section. This may take a few minutes, and the wait time will not be deducted from your overall test time.
When the Next button is available, click it to access the lab section. In this section, you will perform a set of tasks in a live environment. While most functionality will be available to you as it would be in a live environment, some functionality (e.g., copy and paste, ability to navigate to external websites) will not be possible by design.
Scoring is based on the outcome of performing the tasks stated in the lab. In other words, it doesn't matter how you accomplish the task, if you successfully perform it, you will earn credit for that task.
Labs are not timed separately, and this exam may more than one lab that you must complete. You can use as much time as you would like to complete each lab. But, you should manage your time appropriately to ensure that you are able to complete the lab(s) and all other sections of the exam in the time provided.
Please note that once you submit your work by clicking the Next button within a lab, you will NOT be able to return to the lab.
Username and password
Use the following login credentials as needed:
To enter your password, place your cursor in the Enter password box and click on the password below.
Username: Contoso/Administrator
Password: Passw0rd!
The following information is for technical support purposes only:
Lab Instance: 11145882
You need to ensure that Windows feature updates on Client1 are deferred for 15 days when the updates become generally available.
To complete this task, sign in to the required computer or computers.
A. Select the Start button, then select Settings < Update & Security < Windows Update.
* Under Update settings, select Advanced options.
* From the boxes under Choose when updates are installed, select the number of days you would like to defer a feature update or a quality update.
B. Select the Start button, then select Settings > Update & Security > Windows Update.
* Under Update settings, select Advanced options.
* From the boxes under Choose when updates are installed, select the number of days you would like to defer a feature update or a quality update.
Answer: B
Explanation:
Reference:
https://support.microsoft.com/en-us/help/4026834/windows-10-defer-feature-updates
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