篩選結(jié)果 共找出525題

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.?

The CS ratio for a business is 0.4 and its fixed costs are $1,600,000.? Budget revenue has?been set at 6 times the amount of the fixed costs.?

What is the margin of safety % measured in revenue??

TIM produces and sells two products, the MK and the KL. The organisation expects to sell 1 MK for every?2 KLs and have monthly sales revenue of $150,000. The MK has a C/S ratio of 20% whereas the KL has a?C/S ratio of 40%. Budgeted monthly fixed costs are $30,000.??

Required?

What is the budgeted breakeven sales revenue??

Refer back to the information in the paragraph following Question: C/S ratio for multiple products.?

Suppose the organisation in question has fixed costs of $100,000, and wishes to earn total contribution of?$200,000.?

Required?

What level of revenue must be achieved??

Sutton produces four products. Relevant data is shown below for period 2.

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?Product M? ? ? ? ? ? ? ? ? Product A? ? ? ? ? ? ? ? ? Product R? ? ? ? ? ? ? ? Product P?

C/S ratio? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?5%? ? ? ? ? ? ? ? ? ? ? ? ? ? ?10%? ? ? ? ? ? ? ? ? ? ? ? ? ? ?15%? ? ? ? ? ? ? ? ? ? ? ? 20%?

Maximum sales value? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?$200,000? ? ? ? ? ? ? ? ? $120,000? ? ? ? ? ? ? ? ? ? $200,000? ? ? ? ? ? ? ?$180,000?

Minimum sales value? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $50,000? ? ? ? ? ? ? ? ? ? ?$50,000? ? ? ? ? ? ? ? ? ? ? $20,000? ? ? ? ? ? ? ? ? $10,000?

The fixed costs for period 2 are budgeted at $60,000.?

Required?

Fill in the blank in the sentence below.?

The lowest breakeven sales value, subject to meeting the minimum sales value constraints, is $........…..?

?Fill in the blanks.??

Breakeven point in units for a multi-product organisation = Total fixed costs divided by?___________ .??

Breakeven point in sales revenue for a multi-product organisation = Total fixed costs divided by?_________.?

?Fill in the blanks.?



???????

?Mark the following on the breakeven chart below.

?? Profit? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? Variable costs

?? Sales revenue? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Fixed costs

?? Total costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? Breakeven point

?? Margin of safety?


???????

?Mark the following on the P/V chart below.

?? Breakeven point? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? Contribution

?? Fixed costs? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? Profit?



?Choose the appropriate words from those highlighted and fill in the blanks.?

When showing multiple products individually on a P/V chart, the products are shown from left to?right/right to left in order of increasing/decreasing size of C/S ratio. The line joining the two ends of the?dotted line (which shows_________.) indicates _______?

?The theory of constraints is an approach to production management, which aims to maximise sales?revenue less:?

A

Variable overhead costs?

B

?All production costs?

C

?Material costs?

D

Material and variable overhead costs?