Waec Model Questions Vol1 2019 Financial Accounting Question 21

Practice objective / multiple choice question 21 from the 2019 Waec Model Questions Vol1 Financial Accounting examination.

Waec Model Questions Vol1 2019 Financial Accounting Objective / Multiple Choice Hard Difficulty
Question 21 WAEC_MODEL_QUESTIONS_VOL1 • 2019 • FINANCIAL_ACCOUNTING • objective

A manufacturing firm processes 10,000 kg of raw material. Normal loss is 5% of the input and is accounted for at the cost of raw material only. During the period an abnormal loss of 300 kg occurs and is written off as a loss. The firm also produces a by‑product of 200 kg which is sold for ₦150 per kg; the proceeds are to be credited to the cost of the main product. Direct material cost is ₦500,000, direct labour is ₦120,000 and manufacturing overhead is applied at 150% of direct labour. Calculate the cost per kilogram of the good units (i.e., units that are neither lost nor by‑product) after allocating the by‑product credit.

Answer Options

A. ₦90.50 per kg
B. ₦85.12 per kg
C. ₦75.00 per kg
Correct Answer D. ₦80.06 per kg
Correct Answer
D
Correct Option:
₦80.06 per kg

About This Question

This is Waec Model Questions Vol1 2019 Financial Accounting Question 21. It is one of the objective questions from the 2019 Waec Model Questions Vol1 Financial Accounting examination.

Difficulty level: Hard .

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