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NEW QUESTION: 1
A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system. The project team has collected the following data on each of the procedures.
Calculate the profit per procedure for each of the three procedures using activity-based costing.
What was the profit for the knee procedure, using ABC costing?
A. $1808
B. $2305
C. $2466
D. $781
Answer: C
Explanation:
Explanation/Reference: https://www.vrelearnonline.com/cima-p1-103-24/
NEW QUESTION: 2
IS監査人は、過去2年間にフィッシング攻撃が増加したにもかかわらず、成功率が大幅に低下していることを発見しました。この減少の最も可能性の高い理由は次のうちどれですか？
A. インシデントレスポンダー向けの強化されたトレーニング
B. インシデント対応計画の作成
C. セキュリティ意識向上プログラムの実施
D. 侵入検知システム（IDS）の実装
Answer: B
NEW QUESTION: 3
An organization has been experiencing a number of network-based security attacks that all appear to originate internally. The BEST course of action is to:
A. install an intrusion detection system (IDS).
B. implement centralized logging software.
C. require the use of strong passwords.
D. assign static IP addresses.
Answer: A
Explanation:
Installing an intrusion detection system (IDS) will allow the information security manager to better pinpoint the source of the attack so that countermeasures may then be taken. An IDS is not limited to detection of attacks originating externally. Proper placement of agents on the internal network can be effectively used to detect an internally based attack. Requiring the use of strong passwords will not be sufficiently effective against a network-based attack. Assigning IP addresses would not be effective since these can be spoofed. Implementing centralized logging software will not necessarily provide information on the source of the attack.
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