10.At the end of 20X1, an investment centre has net assets of $$1m and annual operating profits of $$190,000. However, the bookkeeper forgot to account for the following: A machine with a carrying value of $$40,000 was sold at the start of the year for $$50.000 and replaced with a machine costing $$250,000. Both the purchase and sale are cash transactions. No depreciation is charged in the year of purchase or disposal. The investment centre calculates return on investment (ROI) based on closing net assets. Assuming no other changes to profit or net assets, what is the return on investment (ROI) for the year?（ ）operatingprofitsof$$190,000.However,thebookkeeperforgottoaccountfor thefollowing:

11.A manufacturing company uses three processes to make its two products, X and Y. The time available on the three processes is reduced because of the need for preventative maintenance and rest breaks. The table below details the process times per product and daily time available: Process Hours available per day Hours required to make one unit of product X Hours required to make one unit of product Y 1 22 1.00 0.75 2 22 0.75 1.00 3 18 1.00 0.50 Daily demand for product X and product Y is 10 units and 16 units respectively. Which of the following will improve throughput?（ ）Thetimeavailableonthethreeprocessesisreducedbecauseoftheneedfor preventativemaintenanceandrestbreaks. Thetablebelowdetailstheprocesstimesperproductanddailytimeavailable: ProcessHoursavailableper day Hoursrequired tomakeoneunit ofproductX Hoursrequired tomakeoneunitof productY

13.A profit centre manager claims that the poor performance of her division is entirely due to factors outside her control She has submitted the following table along with notes from a market expert, which she believes explains the cause of the poor performance: After adjusting for the external factors outside the manager's control, in which category/categories is there evidence of poor performance?（ ） Budget this year Actual this year Actual last year Market expert notes Sales volume (units) 500 300 400 The entire market has decreased by 25% Sales revenue $$50,000 $$28,500 $$40,000 Rivalry in the market saw selling prices fall by 10% Total material cost $$10,000 $$6,500 $$8,000 As demand for the raw materials is decreasing, suppliers lowered their prices by 5%

15.A company makes two products using the same type of materials and skilled workers. The following information is available: Product A Product B Budgeted volume(units) 1,000 2,000 Material per unit ($$) 10 20 Labour per unit ($$) 5 20 Fixed costs relating to material handling amount to $$100,000. The cost driver for these costs is the volume of material purchased. General fixed costs, absorbed on the basis of labour hours, amount to $$180,000. Using activity-based costing, what is the total fixed overhead amount to be absorbed into each unit of product B (to the nearest whole $)?

1.Which of the following terms is used to describe an information system that provides senior executives with online access to important information obtained from both internal and external sources? ( )

2.Big data analytics usually involves the analysis of unstructured data. Which of the following is an example of unstructured data? ( )