The only sales variance listed below that does not use contribution margin to compute results is:
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1 .Which of the following choices shows the proper treatment of sales commissions and abnormal spoilage charges when calculating a manufactured good's inventoriable cost?
A Sales Commissions:Exclude;Abnormal Spoilage:Exclude B Sales Commissions:Include;Abnormal Spoilage:Exclude C Sales Commissions:Include;Abnormal Spoilage:Include D Sales Commissions:Exclude;Abnormal Spoilage:Include
2 .State College is using cost-volume-profit analysis to determine tuition rates for the upcoming school year. Projected costs for the year are as follows:Contribution margin per student $1,800Variable expenses per student $1,000Total fixed expenses $360,000Based on these estimates, what is the approximate breakeven point in number of students?
A 450 B 360 C 129 D 200
3 .The relevance of a particular cost to a decision is determined by:
A Potential effect on the decision. B Riskiness of the decision. C Number of decision variables. D Accuracy of the cost.
4 .There are a variety of ways of classifying costs of an object as either fixed or variable. The most accurate method is considered to be:
A The high-low method. B The account analysis method. C The regression analysis method. D The engineering method.
5 .Anderson Corporation budgeted sales of 6,250 at $12 per unit but achieved sales of 5,000 at $15 per unit. Anderson would compute a selling price variance of:
A $3,750 B $0 C $18,750 D $15,000
7 .The performance measurement tool generally associated with the display of information evaluating multiple dimensions of business outcomes is referred to as the:
A Kaizen B Market value added C Return on Investment D Balanced scorecard
8 .A successful responsibility accounting reporting system is dependent upon:
A A reasonable separation of costs into their fixed and variable components since fixed costs is not controllable and must be eliminated from the responsibility report. B The correct allocation of controllable variable costs. C Identification of the management level at which all costs are controllab...
9 .According to COSO, which of the following is a compliance objective?
A To maintain material price variances within published guidelines. B To maintain a safe level of carbon dioxide emissions during production. C To maintain adequate staffing to keep overtime expense within budget. D To maintain accounting principles that conforms to GAAP.
10 .Quality programs normally include a number of techniques to find and analyze problems. The technique commonly used to rank and analyze the individual and cumulative causes of defects is called a:
A Pareto Diagram B Value Chain Analysis. C Control Chart. D Fishbone Diagram.
