篩選結(jié)果 共找出525題

?A company makes and sells two products, X and Y. The following budget has been prepared.?



What is the breakeven point in sales revenue, to the nearest $100??

?A product has the following costs.?

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$?

Direct materials? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 15?

Direct labour? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 9?

Variable overheads? ? ? ? ? ? ? ? ? ? ? ? ? ? ?16

?Fixed overheads are $9,000 per month. Budgeted sales per month are 450 units to allow the?product to break even.?

Fill in the blank in the sentence below.??

The mark-up which needs to be added to marginal cost to allow the product to break even at the?budgeted units is _______? ?%.??

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A company makes and sells a single product. The selling price is $12 per unit. The variable cost of making?and selling the product is $9 per unit and fixed costs per month are $240,000.?

The company budgets to sell 90,000 units of the product a month.?

28

【論述題】

?What is the budgeted profit per month and what is the breakeven point in sales??

?What is the margin of safety??

?What must sales be to achieve a monthly profit of $120,000??

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For some time the BD company has sold its entire output of canned goods to supermarket chains which?sell them as 'own label' products. One advantage of this arrangement is that BD incurs no marketing?costs, but there is continued pressure from the chains on prices, and margins are tight.?

As a consequence, BD is considering selling some of its output under the BD brand. Margins will be better?but there will be substantial marketing costs.?

The following information is available.?


For 20X3 the unit contribution on BD brand sales is expected to be 331/3% greater than 'own label' sales,?but variable marketing costs of 2c per can and fixed marketing costs of $400,000 will be incurred.?

31

【論述題】

?Prepare a contribution breakeven chart for 20X3 assuming that all sales will be 'own label'.?

?Prepare a contribution breakeven chart for 20X3 assuming that 50% of sales are 'own label' and?50% are of the BD brand.?

?Comment on the positions shown by the charts and your calculations and discuss what other?factors management should consider before making a decision.?

The following details relate to three services provided by RST Company:?



All three services use the same type of direct labour which is paid $25 per hour.?

The fixed overheads are general fixed overheads that have been absorbed on the basis of?machine hours.?

What are the most and least profitable uses of direct labour, a scarce resource??

A

Most profitable? S? ? ?Least profitable? R

B

Most profitable? S? ? ?Least profitable? T

C

Most profitable? T? ? ?Least profitable? R

D

Most profitable? T? ? ?Least profitable? S

A linear programming model has been formulated for two products, X and Y. The objective?function is depicted by the formula C = 5X + 6Y, where C = contribution, X = the number of?product X to be produced and Y = the number of product Y to be produced.?

Each unit of X uses 2 kg of material Z and each unit of Y uses 3 kg of material Z. The?standard cost of material Z is $2 per kg.?The shadow price for material Z has been worked out and found to be $2.80 per kg.?

If an extra 20 kg of material Z becomes available at $2 per kg, what will the maximum?increase in contribution be??

A

?Increase of $96?

B

?Increase of $56?

C

?Increase of $16?

D

?No change?