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第51题
Wilkinson Company sells its single product for $30 per unit. The contribution margin ratio is 45% and Wilkinson has fixed costs of $10,000 per month. If 3,000 units are sold in the current month, Wilkinson’s operating profit would be
1、 $49,500
2、 $90,000.00
3、 $40,500
4、 $30,500
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第52题
MetalCraft produces three inexpensive socket wrench sets that are popular with do-it-yourselfers. Budgeted information for the upcoming year is as follows. Total fixed costs for the socket wrench product line is $961,000. If the company’s actual experience remains consistent with the estimated sales volume percentage distribution, and the firm desires to generate total operating income of $161,200, how many Model No. 153 socket sets will MetalCraft have to sell?
1、 155,000
2、 181,000
3、 26,000
4、 54,300
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第53题
Eagle Brand Inc. produces two products. Data regarding these products are presented below. Eagle Brand has 1,000 lbs. of raw materials which can be used to produce Products X and Y. Which one of the alternatives below should Eagle Brand accept in order to maximize contribution margin?
1、 250 units of product X
2、 200 units of product X and 20 units of product Y
3、 100 units of product Y
4、 200 units of product X and 50 units of product Y
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第54题
Which of the following is a fixed cost?
1、 Rent
2、 Office supplies
3、 Manufacturing labor wages
4、 Raw materials
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第55题
Which of the following statements accurately describes the cost behavior of variable costs in response to changes in business activity levels?
1、 Variable costs on a total and per unit basis both change with increases or decreases in activity.
2、 Variable costs per unit change with increases or decreases in activity.
3、 Variable costs on a total and per unit basis both remain constant within the relevant range of activity.
4、 Variable costs on a per unit basis remain constant.
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第56题
Given a unit selling price of $300, fixed costs of $8,000, variable costs per unit of $100, and a total quantity of 75 sold, what is the break-even point? (Use the equation method.)
1、 40 units
2、 64 units
3、 36 units
4、 20 units
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第57题
Management is analyzing two manufacturing processes involving varying degrees of capital/labor intensiveness. Below are estimates involving the two processes: What course of action should management take involving the two processes using cost/volume/profit (CVP) analysis?
1、 Accept either Process X or Process Y because they have the same unit break-even point, which exceeds the estimated quantity sold.
2、 Accept Process X because its unit break-even point exceeds the estimated quantity sold.
3、 Reject both Process X and Process Y because their respective unit break-even points do not exceed the estimated quantity sold.
4、 Accept Process Y because its unit break-even point exceeds the estimated quantity sold.
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第58题
Auburn Products Inc. has compiled the following daily cost information for its manufacturing operation. Auburn’s average total cost at an output level of 3 units is
1、 $2,550
2、 $850
3、 $667
4、 $1,217
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第59题
The total cost of producing 100 units of a good is $800. If a firm’s average variable cost is $5 per unit, then the firm’s
1、 average fixed cost is $3.
2、 marginal cost is $3.
3、 marginal cost is $8
4、 total variable cost is $300
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第60题
Current business segment operations for Whitman, a mass retailer, are presented below. Management is contemplating the discontinuance of the Restaurant segment since “it is losing money.” If this segment is discontinued, $30,000 of its fixed costs will be eliminated. In addition, Merchandise and Automotive sales will decrease 5% from their current levels. What will Whitman’s total contribution margin be if the Restaurant segment is discontinued?
1、 $160,000
2、 $220,000
3、 $380,000
4、 367,650
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