篩選結(jié)果 共找出525題

The management accountant of Caroline plc has calculated the firm’s breakeven point from?the following data:?

Selling price per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$20?

Variable costs per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$8?

Fixed overheads for next year? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$79,104?

It is now expected that the product’s selling price and variable cost will increase by 8% and?5.2% respectively.?

These changes will cause Caroline’s breakeven point for next year to:??

A

?Rise by 9.0%?

B

?Rise by 2.8%?

C

?Fall by 2.8%?

D

?Fall by 9%?

?Edward sells two products with selling prices and contributions as follows:?



Edwards’s fixed costs are $1,400,000 per year.?

What is Edwards’s current breakeven revenue to the nearest $??

A

?$100,000?

B

?$200,000?

C

?$5,600,000?

D

?$5,894,737?

Edward sells two products with selling prices and contributions as follows:??



Edwards’s fixed costs are $1,400,000 per year.

?Edward now anticipates that more customers will buy the cheaper product G and that?budgeted sales will be 150,000 units for each product.?

If this happens what would happen to the breakeven revenue??

A

?Increase by the extra revenue from G of 50,000 × $20/u or $1,000,000?

B

?Decrease by the extra revenue from G of 50,000 × $20/u or $1,000,000?

C

?Increase by a different amount?

D

?Decrease by a different amount?

The following breakeven chart has been drawn for a company’s single product:?



Which of the following statements about the product are correct?

?(i) The product’s selling price is $10 per unit.?

(ii) The product’s variable cost is $8 per unit.?

(iii) The product incurs fixed costs of $30,000 per period.?

(iv) The product earns a profit of $70,000 at a level of activity of 10,000 units.?

A

?(i), (ii) and (iii) only?

B

?(i) and (iii) only?

C

?(i), (iii) and (iv) only?

D

?(i), (ii) and (iv) only?

?C/S ratio = P/V ratio × 100

A

True

B

?false

Which of the following is not a major assumption of breakeven analysis??

A

?It can only apply to one product or a constant sales mix.?

B

?Fixed costs are the same in total and unit variable costs are the same at all levels of output.?

C

?Sales prices vary in line with levels of activity.?

D

?Production level is equal to sales level.?

?HG plc manufactures four products. The unit cost, selling price and bottleneck resource details per?unit are as follows.??



Assuming that labour is a unit variable cost, if budgeted unit sales are in the ratio W : 2, X : 3, Y : 3,?Z : 4 and monthly fixed costs are budgeted to be $15,000, the number of units of W that would be?sold per month at the budgeted breakeven point is nearest to:?

A

?106 units?

B

?142 units?

C

?212 units?

D

?283 units?

?Co X makes two products Y and Z, which it sells in the ratio 4:2. (This ratio is based on the sales?revenue.) The sales prices and variables costs of Y and Z are as follows:??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Sales price? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Variable costs

?Y? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $61? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$42?

Z? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$95? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$63?

Fixed costs for the business are $200,000.?

What is the breakeven revenue for the business (to the nearest whole number)??

A

?$322,000?

B

$612,000?

C

?$620,000?

D

?$857,000?

This question appeared in the June 2015 exam.?

The following information is available for a manufacturing company which produces multiple?products:?

(1) The product mix ratio?

(2) Contribution to sales ratio for each product?

(3) General fixed costs?

(4) Method of reapportioning general fixed costs?

Which of the above are required in order to calculate the breakeven sales revenue for the?company??

A

?All of the above?

B

1, 2 and 3 only?

C

?1, 3 and 4 only?

D

?2 and 3 only?

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?

P CO makes two products – P1 and P2 – budgeted details of which are as follows:???

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?P1? ? ? ? ? ? ? ? ? ?P2??

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

Selling price? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 10.00? ? ? ? ? ? ? 8.00?

Cost per unit:?Direct materials? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 3.50? ? ? ? ? ? ? ?4.00?

Direct labour? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?1.50? ? ? ? ? ? ? 1.00?

Variable overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?0.60? ? ? ? ? ? ? ? 0.40?

Fixed overhead? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1.20? ? ? ? ? ? ? ? 1.00?

Profit per unit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?3.20? ? ? ? ? ? ? ? 1.60?

Budgeted production and sales for the year ended 30 November 2015 are:?

Product P1? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?10,000 units?

Product P2? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?12,500 units?

The fixed overhead costs included in P1 relate to apportionment of general overhead costs?only. However P2 also includes specific fixed overheads totalling $2,500.?

If only product P1 were to be made, how many units (to the nearest unit) would need to?be sold in order to achieve a profit of $60,000 each year??