MINISTRY OF EDUCATION AND TRAINING
NATIONAL ECONOMICS UNIVERSITY
School of Advanced Education Programs
MANAGERIAL ACCOUNTING
Mode of study: Full time. Intake: 59
Exam place: A2
Exam date: 15/05/2019 Exam time: 9.00
Allowed time: 90 minutes
Note: Closed book
You must submit workings for all numerical questions attempted; otherwise they will not be
marked. Credit will be given for your logic/method as well as the results of your calculations.
Question 1 (4 marks)
A production worker is paid a salary of $800 per month, plus an extra 10 pence for
each unit produced during the month.
How is this type of labour cost best described?
Question 2 (6 marks)
The following data relates to the overhead expenditure of a contract cleaner at two
Version: 01
