The following information for a company isgiven: Fixed cost per month USD2,500 Unit selling price 100 Variable cost as a percentage of sales 60% What amount ofannual sales must the company achieve to break even?

1 .An accounting system that collects financial and operating data on the basis of the underlying nature and extent of the cost drivers is:

A Direct costing. B Activity-based costing. C Variable costing. D Target costing.

题型: 单选题 提问时间: 2021-08-24

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2 .Bruell ElectronicsCo. is developing a new product, surge protectors for high-voltage electricalflows. The following cost information relates to the product. Unit Costs Direct materials USD3.25 Direct labor 4.00 Distribution .75 The company willalso be absorbing USD120,000 of additional fixed-costs associated with this newproduct. A corporate fixed charge of USD20,000 currently absorbed by otherproducts will be allocated to this new product.If the sellingprice is USD14 per unit, the breakeven point in units (rounded to the nearesthundred) for surge protectors is:

A 10,000 units. B 20,000 units. C 23,300 units. D 15,000 units.

题型: 单选题 提问时间: 2021-08-24

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3 .A company produces and sells two products. The first product accounts for 75% of sales and the second product accounts for the remaining 25% of sales. The first product has a selling price of USD10 per unit, variable costs of USD6 per unit, and allocated fixed costs of USD100,000. The second product has a selling price of USD25 per unit, variable costs of USD13 per unit, and allocated fixed costs of USD212,000. At the break-even point, what number of units of the first product will have been sold?

A 52,000 B 25,000 C 39,000 D 14,625

题型: 单选题 提问时间: 2021-08-24

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4 .A delivery company is implementing a system to compare the costs of purchasing and operating different vehicles in its fleet. Truck 415 is driven 125,000 miles per year at a variable cost of USD0.13 per mile. Truck 415 has a capacity of 28,000 pounds and delivers 250 full loads per year. What amount is the truck's delivery cost per pound?

A USD0.00232 per pound. B USD0.58036 per pound. C USD0.00163 per pound. D USD1.72000 per pound.

题型: 单选题 提问时间: 2021-08-24

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5 .Which of the following costs are not included in inventoriable costs under a variable (or direct) costing system?

A Variable overhead. B Direct labor. C Direct material. D Fixed overhead.

题型: 单选题 提问时间: 2021-08-24

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7 .Which of the following costs is deducted from revenues of a manufacturing company in order to determine gross margin, but not deducted from revenues to determine contribution margin?

A Variable manufacturing. B Fixed manufacturing. C Variable selling and administrative. D Fixed selling and administrative.

题型: 单选题 提问时间: 2021-08-24

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8 .Jones Corp. had an opportunity to use its capacity to produce an extra 5,000 units with a contribution margin of USD5 per unit, or to rent out the space for USD10,000. What was the opportunity cost of using the capacity?

A USD35,000 B USD25,000 C USD10,000 D USD15,000

题型: 单选题 提问时间: 2021-08-24

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9 .Huron Industries has recently developed twonew products, a cleaning unit for laser discs and a tape duplicator forreproducing home movies taken with a video camer However, Huron has onlyenough plant capacity to introduce one of these products during the currentyear. The company controller has gathered the following data to assistmanagement in deciding which product should be selected for production.Huron's fixedoverhead includes rent and utilities, equipment depreciation, and supervisorysalaries. Selling and administrative expenses are not allocated to products. Tape Duplicator Cleaning Unit Raw materials USD44.00 USD36.00 Machining @ USD12/hr. 18.00 15.00 Assembly @ USD10/hr. 30.00 10.00 Variable overhead @ USD8/hr. 36.00 18.00 Fixed overhead @ USD4/hr. 18.00 9.00 Total cost USD146.00 USD88.00 Suggested selling price USD169.95 USD99.98 Actual research and development costs USD240,000 USD175,000 Proposed advertising and promotion costs USD500,000 USD350,000 Research anddevelopment costs for Huron's two new products are:

A Opportunity costs. B Relevant costs. C Avoidable costs. D Sunk costs.

题型: 单选题 提问时间: 2021-08-24

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10 .A regression equation:

A Estimates the independent variable. B Estimates the dependent variables. C Is based on objective and constraint functions. D Ignores the coefficient of determination.

题型: 单选题 提问时间: 2021-08-24

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