A paint manufacturer has a number of departments. Each department is located in a separate building on the same factory site. In the mixing department the basic raw materials are mixed together in very large vessels. These are then moved on to the colour adding department where paints of different colours are created in these vessels. In the next department - the pouring department - the paint is poured from these vessels into litre sized tins. The tins then go on to the labelling department prior to going on to the finished goods department.The following statements relate to the paint manufacturer: (i) The mixing department is a cost centre. (ii)
A、suitable cost unit for the colour adding department is a litre tin of paint. (iii) The pouring department is a profit centre.Which statement or statements is/are correct?
A、(i) only
B、(i) and (ii) only
C、(i) and (iii) only
D、(ii) and (iii) only
A、suitable cost unit for the colour adding department is a litre tin of paint. (iii) The pouring department is a profit centre.Which statement or statements is/are correct?
A、(i) only
B、(i) and (ii) only
C、(i) and (iii) only
D、(ii) and (iii) only
【参考答案及解析】
The mixing and pouring departments are cost centres. The paint is not poured into tins until after the colour adding department so a litre tin would not be a suitable cost unit.
The mixing and pouring departments are cost centres. The paint is not poured into tins until after the colour adding department so a litre tin would not be a suitable cost unit.