管理會(huì)計(jì)示范性雙語課件習(xí)題02

1、PAGE PAGE 53奧CHAPTER愛 2拜COST MA笆NAGEMEN絆T CONCE按PTS AND佰 COST B八EHAVIOR愛TRUE/FA般LSE藹1.吧挨There i叭s no si澳ngle de白finitio襖n of co傲st.艾疤a.扮芭True胺白b.百敗False熬2.澳熬The rol佰e of th挨e manag邦ement a奧ccounta笆nt is t敖o tailo矮r the c埃ost cal耙culatio澳n to fi罷t the c唉urrent 矮decisio皚n situa藹tion.熬斑a.柏氨True佰瓣b.暗阿Fa

2、lse稗3.辦叭A cost 稗that is壩 useful懊 for on頒e decis絆ion may挨 not be扳 useful爸 inform埃ation f扳or anot壩her dec凹ision.笆矮a.骯霸True艾奧b.艾哀False隘4.啊翱In most柏 organi白zations癌, manag氨ing non背manufac癌turing 伴costs a艾s well 板as manu唉facturi佰ng cost扒s is im背portant吧 for fi翱nancial白 succes愛s.板爸a.佰案True哎矮b.伴按False斑5.頒跋

3、The cos耙t of a 拜customi熬zed mac藹hine on捌ly used挨 in the骯 produc案tion of盎 a sing霸le prod扒uct wou伴ld be c靶l(wèi)assifi頒ed as a佰 direct扮 cost.搬澳a.氨澳True般按b.矮柏False隘6.骯案The wag藹es of a愛 plant 爸supervi敖sor wou哀ld be c岸lassifi吧ed as a阿 period奧 cost.襖稗a.疤叭True唉八b.盎翱False骯7.安壩The cla爸ssifica捌tion of艾 produc伴t an

4、d p澳eriod c頒osts is白 partic矮ularly 翱valuabl岸e in ma挨nagemen絆t accou瓣nting.藹絆a.挨稗True盎霸b.鞍澳False吧8.扳艾F(xiàn)or ext鞍ernal r擺eportin搬g, gene罷rally a半ccepted版 accoun按ting pr邦inciple澳s requi伴re that愛 costs 靶be clas敖sified 懊as eith挨er flex懊ible or扮 capaci胺ty-rela罷ted cos胺ts.把芭a.昂板True耙傲b.熬凹False礙9.八盎Knowing拜 wh

5、ethe擺r a cos叭t is a 版period 稗or a pr扒oduct c襖ost hel奧ps to e斑stimate頒 total 百cost at背 a new 柏level o昂f activ擺ity.捌耙a.澳阿True礙澳b.鞍澳False疤10.隘背Flexibl哀e costs懊 are al絆ways di巴rect co傲sts.暗岸a.矮鞍True襖版b.皚礙False背11.絆凹Capacit鞍y-relat哀ed cost藹s vary 巴with th艾e level啊 of pro辦duction敖 or sal百es volu盎me.八吧a.板暗

6、True澳俺b.懊巴False俺12.拔瓣Current背ly, mos岸t perso唉nnel co壩sts are八 classi半fied as柏 capaci斑ty-rela傲ted cos絆ts.扒扳a.佰艾True頒啊b.岸艾F(xiàn)alse敖13.半壩Some ca罷pacity-靶related百 costs 敗might b暗e class瓣ified a巴s direc安t manuf霸acturin扮g costs凹.唉暗a.拔案True班挨b.伴把False笆14.把跋Capacit安y-relat礙ed cost傲s depen哎d on th爸e resou矮rces

7、us癌ed, not拜 the re襖sources奧 acquir鞍ed.靶翱a.扒矮True襖巴b.骯熬False斑15.扳安Break-e白ven poi疤nt is N班OT an i哀mportan罷t conce哀pt sinc俺e the g暗oal of 懊busines稗s is to胺 make a瓣 profit暗.罷唉a.矮搬True凹奧b.吧鞍False稗16.矮扒To perf昂orm cos搬t(yī)-volum奧e-profi白t analy盎sis, a 扒company芭 must b礙e able 班to sepa俺rate co擺sts int八o capac

8、啊ity-rel爸ated an稗d flexi懊ble com稗ponents敗.罷伴a.扳唉True俺按b.稗靶False扮17.骯唉Cost-vo疤lume-pr霸ofit an傲alysis 澳may be 搬used fo罷r singl阿e-produ瓣ct and 吧multipr敗oduct a鞍nalysis拌.扒骯a.敖哎True版般b.霸懊False昂18.唉跋Selling搬 price 胺per uni胺t is $3案0, flex頒ible co瓣st per 拜unit is柏 $15, a跋nd capa扳city-re伴lated c敖ost per靶 un

9、it i埃s $10. 骯When th疤is comp辦any ope傲rates a靶bove th盎e break叭-even p案oint, t俺he sale哀 of one藹 more u笆nit wil辦l incre爸ase net拔 income胺 by $5.阿 凹敖a.安擺True昂盎b.案百False胺19.暗拌A compa捌ny with半 sales 斑of $100搬,000, f爸lexible阿 costs 伴of $70,板000, an柏d capac隘ity-rel辦ated co捌sts of 挨$50,000傲 will r愛each it敗s b

10、reak襖-even p霸oint if胺 sales 絆are inc拔reased 暗by $20,奧000.絆鞍a.佰爸True跋埃b.骯骯False稗20.捌八In mult吧iproduc耙t situa柏tions w奧hen the叭 sales 吧mix shi疤fts tow敖ard the靶 produc八t with 襖the low癌est con八tributi扮on marg鞍in, the霸 break-斑even qu矮antity 盎will de傲crease.邦背a.百罷True皚氨b.巴罷False罷21.熬唉The opp扳ortunit暗y cost

11、 瓣of a re捌source 敖is zero矮 if the佰re is e敖xcess c稗apacity敖 of tha澳t resou佰rce.白安a.矮瓣True吧白b.把疤False背22.艾班When a 骯firm ma拌ximizes絆 profit俺s it wi安ll simu霸ltaneou唉sly min芭imize o巴pportun瓣ity cos哎ts.案拜a.艾拜True岸跋b.艾盎False拜23.瓣案Even wh白en the 暗only co百nstrain哎t limit岸ing pro班duction般 is mac骯hine ti瓣me, a

12、 c挨ompany 扒should 罷be most板 concer澳ned wit般h maxim唉izing c挨ontribu案tion ma柏rgin pe壩r unit.敖瓣a.吧巴True岸暗b.瓣唉False安24.敗搬The tim按e over 皚which a稗 decisi熬on make拔r can a埃djust c礙apacity頒 is ref案erred t斑o as th伴e short八 run.扒凹a.瓣白True扮扮b.耙俺False藹25.辦疤For gen笆eral cu阿stomers吧, the p氨rice ch傲arged f半or a pr

13、翱oduct m扒ust cov艾er its 八long-ru佰n cost 瓣to the 百organiz邦ation.伴版a.矮埃True班辦b.白鞍False襖26.扮懊In rece扒nt year奧s, capa瓣city-re跋lated c班osts ha阿ve incr霸eased a霸s a pro阿portion澳 of tot擺al manu懊facturi按ng cost案s.按靶a.般艾True翱熬b.愛鞍False霸27.挨扮Machine俺 setup 瓣costs a邦re usua阿lly cla稗ssified邦 as a b啊usiness扒-sust

14、ai氨ning ac熬tivity.頒巴a.翱叭True埃絆b.百背False捌28.阿斑The ben罷efits o爸f class敖ifying 傲activit澳ies usi氨ng the 襖broader挨 framew澳ork of 霸u(píng)nit-re敗lated, 般batch-r八elated,暗 produc扒t-susta辦ining, 巴custome埃r-susta挨ining, 霸and bus礙iness-s搬ustaini唉ng acti盎vities 哎are the哀re are 皚general巴ly more凹 costs 頒that ar挨e direc

15、吧tly tra背ceable 白to cost八 object白s.敖耙a.愛擺True昂邦b.搬艾F(xiàn)alse案29.襖襖Product拜 life-c艾ycle co艾sting h胺elps or鞍ganizat唉ions de襖cide wh爸ether a辦 new pr鞍oduct s襖hould b拔e launc奧hed.霸耙a.扮愛True敖艾b.襖絆False案MULTIPL巴E CHOIC壩E奧30.頒擺An exam藹ple of 矮a cost 昂object 襖is:暗鞍a.霸版a produ俺ct翱捌b.胺啊a custo稗mer拜盎c.柏板a depar壩tme

16、nt懊埃d.凹盎All of 鞍the abo暗ve are 鞍correct盎.唉31.敗啊Manufac熬turing 翱costs i巴nclude:埃 耙邦a.霸笆machine礙ry used盎 inside胺 of the奧 factor愛y頒稗b.百敗researc伴h and d爸evelopm霸ent cos頒ts澳氨c.哀笆costs o八f deali頒ng with瓣 custom背ers aft壩er the 絆sale安襖d.八啊general襖 and ad板ministr耙ative c把osts白32.凹耙Manufac安turing 白costs i俺ncl

17、ude 愛all of 熬the fol拔lowing 安EXCEPT:敖傲a.笆斑costs i骯ncurred爸 inside癌 the fa罷ctory哀辦b.暗拜both di版rect an骯d indir艾ect cos拜ts叭笆c.笆艾both fl壩exible 澳and cap拜acity-r凹elated 埃costs鞍俺d.百案both pr傲oduct a斑nd peri扒od cost鞍s般33.骯拜Nonmanu癌facturi傲ng cost般s:班盎a.伴暗include拜 only c壩apacity背-relate凹d costs拔笆b.挨扮seldom 板

18、influen板ce fina罷ncial s艾uccess 氨or fail藹ure百昂c.頒般include瓣 the co白st of s唉elling,懊 distri芭bution,辦 and af把ter-sal挨es cost跋s for c搬ustomer艾s跋敖d.翱礙are con把sidered暗 by GAA熬P to be啊 an ele芭ment of傲 produc叭t costs熬34.般壩Product暗 costs:熬案a.按叭include把 admini笆strativ扮e and m斑arketin案g costs半扳b.敖胺are par版ticul

19、ar壩ly usef頒ul in f扳inancia骯l accou爸nting埃爸c.鞍霸are exp八ensed i昂n the a艾ccounti挨ng peri懊od manu澳facture熬d安柏d.盎半are als矮o refer翱red to 柏as nonm跋anufact扳uring c柏osts懊35.唉昂For ext哀ernal r藹eportin暗g:敗板a.伴捌costs a柏re clas奧sified 俺as eith哀er prod吧uct or 吧period 拜costs凹耙b.哎般costs r唉eflect 鞍current敗 values跋白c

20、.矮稗there a扮re no p唉rescrib百ed rule凹s since盎 no one癌 is exa百ctly su矮re how 阿the inv盎estors 佰and cre暗ditors 艾will us俺e these扒 number邦s叭鞍d.翱耙expense艾s inclu鞍de amou翱nts tha笆t refle稗ct curr藹ent and藹 future岸 benefi班ts案36.氨敗Product拜 costs 暗are exp把ensed o鞍n the i跋ncome s凹tatemen佰t when:熬柏a.案骯raw mat爸erial

21、s 埃for the笆 produc跋t are p敖urchase邦d版艾b.敖佰raw mat熬erials 癌are req敖uisitio柏ned for疤 the pr埃oduct版愛c.白扒the pro熬duct co把mpletes扳 the ma伴nufactu盎ring pr叭ocess拜矮d.邦跋the pro般duct is伴 sold隘37.捌扳Depreci爸ation o盎f plant扳 facili吧ties is凹 classi背fied as隘 a(n):襖笆a.俺哀direct 俺materia壩l cost拜澳b.霸班direct 盎labor c把o

22、st澳扳c.藹把indirec鞍t manuf霸acturin伴g cost阿佰d.鞍凹general安 and ad擺ministr絆ative c隘ost捌38.隘按The cos俺t of in吧ventory凹 report瓣ed on t把he bala暗nce she佰et may 奧include敖 the co哀st of a罷ll the 愛followi挨ng EXCE耙PT:昂白a.哀奧adverti昂sing啊伴b.安胺wages o翱f the p般lant su氨perviso氨r敖背c.耙胺depreci邦ation o翱f the f斑actory 挨equip

23、me佰nt半瓣d.扒隘parts u啊sed in 半the man伴ufactur叭ing pro襖cess扮39.板按A plant搬 manufa鞍ctures 哀several柏 differ扳ent pro辦ducts. 般The wag案es of t昂he plan霸t super稗visor c埃an be c佰lassifi疤ed as a百:疤絆a.按矮direct 巴cost拜跋b.阿辦product扒 cost澳凹c.阿鞍flexibl翱e cost暗柏d.暗敖nonmanu吧facturi盎ng cost澳40.白唉Period 矮costs:班瓣a.胺矮are tr

24、e白ated as皚 expens案es in t昂he peri霸od they礙 are in爸curred疤唉b.敗唉are dir暗ectly t啊raceabl佰e to pr柏oducts佰暗c.捌瓣include壩 direct拌 labor昂板d.吧巴are als唉o refer奧red to 壩as indi愛rect ma背nufactu澳ring co爸sts霸41.奧擺Which o哎f the f柏ollowin爸g is NO胺T a per柏iod cos案t?吧壩a.啊敖marketi拜ng cost壩s拔襖b.白佰general搬 and ad稗minist

25、r吧ative c唉osts矮擺c.叭霸researc絆h and d白evelopm霸ent cos把ts稗哎d.拜瓣manufac矮turing 俺costs拌42.壩矮Adverti柏sing is稗 an exa疤mple of敖 a _矮_ c笆ost exp背ensed o皚n the i伴ncome s皚tatemen靶t in th挨e accou氨nting p拔eriod i氨ncurred版.阿埃a.罷藹direct叭伴b.瓣哀manufac皚turing版唉c.安八period拔壩d.胺芭product熬43.跋白(CMA ad藹apted, 藹June 19扒92)

26、Th鞍e terms頒 direc癌t cost瓣 and i板ndirect胺 cost 啊are com八monly u敖sed in 隘cost ac矮countin笆g. Clas澳sifying白 a cost疤 as eit柏her dir扒ect or 斑indirec壩t depen八ds upon按:癌背a.跋芭the beh氨avior o伴f the c唉ost in 罷respons霸e to vo伴lume ch板anges啊斑b.安啊whether艾 the co佰st is e斑xpended疤 in the壩 period昂 in whi捌ch it i絆s i

27、ncur壩red哎頒c.班拜whether白 the co昂st can 扮be rela癌ted rea吧dily to傲 resour拜ces con翱sumed f稗or a co隘st obje笆ct壩熬d.懊半whether盎 an exp拔enditur般e is un板avoidab翱le beca艾use it 案cannot 拜be chan胺ged reg奧ardless唉 of any艾 action暗 taken柏44.搬矮I(xiàn)ndirec扮t manuf艾acturin壩g costs矮:扒擺a.柏般can be 疤traced 稗to the 壩product佰 th

28、at c背reated 扒the cos隘ts礙壩b.挨辦may hav芭e a cau礙se-and-隘effect 般relatio伴nship w吧ith cap襖acity r埃ather t俺han wit按h indiv叭idual u班nits of瓣 produc背tion昂靶c.叭巴general拜ly incl班ude the俺 cost o熬f mater盎ial and藹 the co愛st of l百abor般澳d.懊芭are inc靶l(wèi)uded i版n perio背d costs捌45.白巴A manuf疤acturin罷g plant敖 produc巴es two

29、 邦product白 lines:伴 footb佰all equ白ipment 胺and hoc扳key equ案ipment.盎 An in稗direct 骯cost fo佰r the h頒ockey e伴quipmen翱t line 壩is the:阿柏a.拔辦materia伴l used 鞍to make班 the ho八ckey st爸icks叭拌b.靶埃labor t翱o bind 骯the sha班ft to t拜he blad背e of th鞍e hocke吧y stick癌挨c.扮骯shift s傲upervis頒or for 搬t(yī)he hoc岸key lin半e俺拌d.半胺p

30、lant s扮upervis稗or半46.百襖A manuf八acturin隘g plant罷 produc半es two 壩product邦 lines:暗 footb隘all equ伴ipment 伴and hoc八key equ愛ipment.岸 Direc矮t costs擺 for th熬e footb頒all equ癌ipment 瓣line ar昂e the:頒挨a.伴把beverag俺es prov跋ided da笆ily in 唉the pla把nt brea斑k room辦矮b.矮斑monthly柏 lease 翱payment扒s for a骯 specia壩lized p

31、啊iece of班 equipm稗ent nee笆ded to 佰manufac伴ture th澳e footb邦all hel巴met板耙c.巴埃salarie八s of th鞍e cleri骯cal sta按ff that骯 work i邦n the c把ompany 般adminis熬trative拜 office耙s佰傲d.矮鞍utiliti百es paid笆 for th胺e manuf耙acturin唉g plant皚THE FOL芭LOWING 佰INFORMA敖TION AP安PLIES T案O QUEST壩IONS 47唉 THROUG襖H 53.昂The Bow把ley C

32、om白pany ma哀nufactu邦res sev暗eral di拔fferent安 produc叭ts. Uni靶t costs芭 associ敖ated wi擺th prod扒uct ICT胺101 are案 as fol罷lows:扒敗Direct 傲materia靶l(wèi)s叭哀$ 60凹疤Direct 澳labor耙凹10跋盎Flexibl拌e manuf瓣acturin哀g suppo澳rt cost半s阿阿18傲捌Capacit般y-relat伴ed manu柏facturi藹ng supp哎ort cos伴ts拌拔32白頒Sales c按ommissi胺ons (2%拌 of sa

33、l白es)半邦4癌搬Adminis岸trative頒 salari半es班伴 16挨隘 Tota藹l岸扒跋$140巴47.哎案Total p八roduct 跋costs a愛ssociat佰ed with埃 produc凹t ICT10隘1 are:巴埃a.礙叭$ 50霸藹b.盎襖$ 88邦按c.俺氨$120耙擺d.壩笆$140跋48.班熬Total p案eriod c百osts as霸sociate安d with 笆product辦 ICT101皚 are:霸癌a.礙霸$ 4b.$16c.$20d.$52暗49.柏暗Total f按lexible柏 costs 懊associa按ted wi

34、t板h produ翱ct ICT1骯01 are:a.$18b.$22c.$88d.$92跋50.扒疤Total c阿apacity襖-relate扳d costs鞍 associ班ated wi辦th prod伴uct ICT把101 are敖:a.$16b.$32c.$48d.$52疤51.疤辦Total n爸onmanuf班acturin敗g costs霸 associ頒ated wi斑th prod伴uct ICT般101 are拜:胺藹a.頒伴$ 4b.$16c.$20d.$52拔52.凹班Total m埃anufact頒uring c岸osts as按sociate般d with

35、翱product埃 ICT101氨 are:a.$70b.$88艾按c.拜靶$120把百d.礙巴$140敖53.唉傲Direct 拔manufac扮turing 叭costs a跋ssociat般ed with霸 produc昂t ICT10埃1 are:a.$70b.$88c.$92疤哀d.半埃$108叭54.凹霸Cost be礙havior 背refers 鞍to:襖邦a.班懊how cos挨ts reac礙t to a 哀change 吧in the 背level o扮f activ邦ity耙骯b.澳辦whether澳 a cost白 is inc凹urred i盎n a man斑ufa

36、ctur隘ing, me疤rchandi辦sing, o皚r servi按ce comp鞍any罷懊c.挨癌classif熬ying co叭sts as 襖either 礙product哎 or per安iod cos笆ts邦柏d.扳絆whether皚 a part靶icular 艾expense頒 has be凹en ethi叭cally i盎ncurred啊55.昂熬W(wǎng)hich s班tatemen壩t is FA跋LSE?熬扳a.耙澳All fle鞍xible c疤osts ar瓣e direc八t costs搬.捌板b.般疤Because扒 of a c邦ost-ben胺efit tr般

37、adeoff,扮 some d笆irect c哎osts ma矮y be tr扳eated a扮s indir拔ect cos壩ts.案敖c.隘埃All cap凹acity-r奧elated 壩costs a八re indi瓣rect co扒sts.笆辦d.拜埃Direct 百costs m哎ay be f艾lexible藹 or cap叭acity-r叭elated.百56.唉唉An unde白rstandi岸ng of t吧he unde盎rlying 哀behavio絆r of co佰sts hel哎ps in a瓣ll of t拔he foll啊owing E唉XCEPT:扳芭a.柏八

38、sales v胺olume c辦an be b隘etter e哀stimate笆d捌傲b.盎扮costs c稗an be b芭etter e岸stimate俺d as vo白lume ex稗pands a埃nd cont疤racts班埃c.頒般true co辦sts of 翱process白es can 拔be bett把er eval敖uated阿翱d.佰八process熬 ineffi邦ciencie罷s can b搬e bette般r ident耙ified a八nd, as 懊a resul挨t, impr懊oved叭57.挨唉Capacit頒y-relat岸ed cost辦s:拌岸a

39、.把捌may be 礙either 俺direct 霸or indi擺rect co班sts柏暗b.擺靶vary wi佰th prod斑uction 靶or sale頒s volum拔e藹擺c.巴俺include把 parts 瓣and mat埃erials 敖used to安 manufa辦cture a耙 produc壩t俺礙d.熬氨can be 翱adjuste柏d in th啊e short八 run to班 meet a稗ctual d癌emands霸58.半瓣Capacit吧y-relat襖ed cost拜s depen疤d on:八奧a.懊艾the amo阿unt of 安res

40、ourc奧es used八哎b.按疤the amo案unt of 耙resourc熬es acqu跋ired扮佰c.暗斑the vol哀ume of 捌product斑ion襖襖d.捌盎the vol哎ume of 盎sales凹59.辦癌Current吧ly, mos矮t compa拔nies co罷nsider 啊annual 笆labor c辦osts as芭: 搬拌a.拜盎a capac傲ity-rel背ated co翱st懊瓣b.邦阿a flexi隘ble cos伴t辦版c.八伴an oppo白rtunity矮 cost矮艾d.阿辦a perio搬d cost傲60.擺吧Which

41、o爸f the f埃ollowin伴g does 罷NOT des扮cribe a案 flexib皚le cost奧?翱安a.巴吧Flexibl艾e cost 拔are alw巴ays ind昂irect c岸osts.胺般b.敖襖Flexibl艾e costs艾 increa耙se in t靶otal wh罷en the 邦actual 板level o皚f activ阿ity inc捌reases.絆跋c.傲擺Flexibl柏e costs傲 includ案e most 背personn暗el cost暗s and d瓣eprecia把tion on爸 machin拌ery.昂背d.拌懊F

42、lexibl啊e costs襖 can al霸ways be拜 traced班 direct襖ly to t案he cost搬 object骯.跋61.笆扮Cost-vo霸lume-pr埃ofit an奧alysis 挨is used盎 PRIMAR熬ILY by 八managem襖ent:翱靶a.隘翱as a pl辦anning 案tool昂昂b.耙哀for con巴trol pu矮rposes岸阿c.隘罷to esta叭blish a壩 target哀 net in巴come fo背r next 般year傲骯d.巴邦to atta白in extr熬emely a挨ccurate拜 fin

43、anc靶ial res半ults耙62.班捌Contrib熬ution m頒argin e皚quals r百evenues案 minus:唉白a.伴盎product骯 costs凹捌b.盎笆period 安costs巴凹c.俺艾flexibl襖e costs懊阿d.巴奧capacit斑y-relat阿ed cost埃s礙63.百柏The bre拌ak-even藹 point 埃is the 伴level a骯t which吧 revenu拔es:笆按a.凹白equal c版apacity挨-relate柏d costs礙壩b.氨埃equal f吧lexible八 costs把按c.哎拔equa

44、l c扳apacity哎-relate礙d costs半 minus 愛flexibl礙e costs壩拜d.懊傲equal f隘lexible礙 costs 熬plus ca襖pacity-拜related板 costs白64.板捌The bre鞍ak-even澳 point 俺is:佰礙a.敖半total c安osts di邦vided b挨y flexi版ble cos岸ts per 稗unit辦瓣b.啊懊contrib芭ution m癌argin p矮er unit版 divide般d by re辦venue p哀er unit胺捌c.邦百capacit伴y-relat啊ed cost

45、懊s divid跋ed by c癌ontribu敖tion ma熬rgin pe板r unit扮跋d.澳癌(capaci傲ty-rela安ted cos埃ts plus搬 flexib霸le cost耙s) divi鞍ded by 愛contrib骯ution m哎argin p熬er unit襖65.半吧Cost-vo扮lume-pr拌ofit an擺alysis 半assumes芭 all of拜 the fo邦llowing藹 EXCEPT叭:搬搬a.捌罷all cos靶ts are 敗purely 懊flexibl懊e or ca瓣pacity 稗r(nóng)elated辦壩b.伴癌units

46、m敖anufact班ured eq岸ual uni瓣ts sold礙壩c.凹阿total f安lexible佰 costs 斑remain 叭the sam疤e over 啊the rel霸evant r按ange哀藹d.稗吧total c罷apacity斑-relate靶d costs扮 remain板 the sa俺me over暗 the re霸levant 傲range俺66.襖胺All of 岸the fol半lowing 暗are ass搬umed in般 a cost癌-volume辦-profit百 analys隘is EXCE白PT:扳昂a.跋八a const白ant pro

47、壩duct mi懊x佰案b.頒昂capacit氨y-relat扒ed cost拔s incre啊ase whe胺n activ傲ity inc罷reases扮扳c.叭拌revenue岸 per un埃it does靶 not ch搬ange as捌 volume版 change版s傲胺d.澳瓣all cos矮ts can 皚be clas辦sified 澳as eith壩er capa般city-re絆lated o翱r flexi捌ble爸67.暗罷In mult挨iproduc把t situa拜tions, 吧when sa傲les mix笆 shifts霸 toward傲 the pr叭

48、oduct w耙ith the耙 highes熬t contr柏ibution拌 margin胺, then:佰挨a.扮瓣total r稗evenues啊 will d扳ecrease跋奧b.搬礙breakev敗en quan熬tity wi拜ll incr般ease捌盎c.板胺total c扮ontribu盎tion ma白rgin wi八ll decr哎ease懊伴d.般版operati昂ng inco巴me will頒 increa搬se耙THE FOL罷LOWING 阿INFORMA凹TION AP壩PLIES T胺O QUEST耙IONS 68按 THROUG板H 71.巴Karen

49、s案 Kraft 骯Korner,澳 Inc., 伴sells a絆 single奧 produc捌t. This埃 year, 藹7,000 u案nits we罷re sold絆 result翱ing in 熬$70,000盎 of sal凹es reve哀nue, $2柏8,000 o瓣f flexi邦ble cos百ts, and扒 $12,00罷0 of ca藹pacity-板related稗 costs.暗68.爸爸Contrib鞍ution m奧argin p案er unit班 is:搬氨a.背吧$4.00襖拔b.艾盎$4.29癌拔c.敗愛$6.00隘邦d.俺盎None of耙 t

50、he ab罷ove is 板correct叭.艾69.鞍凹Break-e爸ven poi半nt in u班nits is氨:罷扮a.胺耙2,000 u隘nits芭絆b.版癌3,000 u霸nits阿扮c.版稗5,000 u扒nits爸艾d.柏斑None of氨 the ab版ove is 愛correct班.稗70.襖啊The num矮ber of 芭units t八hat mus哎t be so柏ld to a哎chieve 扒$60,000柏 of pro辦fits is哀:襖澳a.拌板10,000 版units澳頒b.礙白11,666 背units稗啊c.隘胺12,000 皚units瓣

51、氨d.半挨None of澳 the ab襖ove is 艾correct斑.叭71.版壩If sale阿s incre伴ase by 伴$25,000愛, profi挨ts will愛 increa絆se by:邦骯a.伴按$10,000澳柏b.襖敗$15,000靶吧c.安吧$22,200昂佰d.岸柏an unkn板own amo鞍unt凹THE FOL胺LOWING 半INFORMA瓣TION AP爸PLIES T扳O QUEST凹IONS 72疤 THROUG佰H 74.絆Mr. Pau敖ls Com傲pany se邦lls sev懊eral pr跋oducts 佰for an 背aver

52、age襖 price 搬of $20 芭per uni哀t and t瓣he aver斑age fle氨xible c班osts pe般r unit 俺are as 稗follows扳:拌柏Direct 隘materia壩l芭隘$4.00熬按Direct 奧labor艾盎$1.60翱岸Indirec罷t manuf版acturin哎g costs芭埃$0.40搬耙Selling瓣 commis傲sions翱百$2.00吧Mr. Pau白ls ann襖ual cap拜acity-r班elated 敗costs t伴otal $9瓣6,000.拌72.艾哎The con艾tributi敖on ma

53、rg愛in per 昂unit is拔:a.$6b.$8c.$12d.$14柏73.跋礙The num瓣ber of 板units t半hat Mr.瓣 Pauls稗 must s皚ell eac扳h year 吧to brea霸k even 版is:搬般a.按巴8,000 u邦nits翱笆b.礙稗12,000 按units艾芭c.頒疤16,000 埃units班按d.氨吧an unkn笆own amo版unt拜74.靶搬The num皚ber of 俺units t扳hat Mr.半 Pauls班 must s邦ell ann礙ually t擺o make 斑a profi奧t of $1敗

54、44,000 吧is:熬搬a.昂笆12,000 瓣units胺捌b.暗凹18,000 敗units盎哎c.斑昂20,000 俺units芭拌d.凹半30,000 傲units疤THE FOL跋LOWING 凹INFORMA斑TION AP皚PLIES T皚O QUEST挨IONS 75扳 THROUG班H 79.隘The fol啊lowing 辦informa翱tion is頒 for Ba挨rnett C澳orporat班ion:吧半叭Product愛 X哎板Product襖 Y敗胺Revenue奧 per un靶it:佰鞍$10.00扳扒$15.00襖拔Flexibl百e cost 安pe

55、r uni捌t:皚辦$ 2.50艾拌$ 5.00安盎Total c癌apacity傲-relate芭d costs隘:扳爸百敗$50,000辦75.笆頒If the 奧sales m百ix cons矮ists of柏 two un吧its of 藹Product邦 X and 靶one uni跋t of Pr暗oduct Y把, what 八is the 版revenue骯 per un胺it of a般verage 捌product疤?傲霸a.胺爸$10.00骯爸b.暗稗$11.66岸壩c.稗敖$13.33唉岸d.擺鞍$15.00暗76.班按If the 背sales m敗ix cons挨i

56、sts of矮 two un愛its of 跋Product稗 X and 班one uni背t of Pr芭oduct Y把, what 半is the 氨break-e霸ven poi頒nt?扮案a.頒耙1,000 u笆nits of板 Y and 鞍2,000 u鞍nits of版 X拜頒b.唉懊1012.5 稗units o伴f Y and百 2,025 絆units o搬f X皚鞍c.壩頒2012.5 案units o安f Y and凹 4,025 跋units o壩f X哀頒d.半芭2,000 u襖nits of斑 Y and 把4,000 u暗nits of疤 X安77.凹扮Wh

57、at is罷 the op伴erating安 income靶, assum安ing act扮ual sal絆es tota白l 150,0翱00 unit罷s, and 哎the sal扳es mix 愛is two 巴units o骯f Produ哀ct X an跋d one u矮nit of 背Product板 Y? 胺挨a.案八$1,200,盎000瓣邦b.按拔$1,250,阿000哎壩c.板氨$1,750,敖000柏笆d.跋阿None of矮 the ab霸ove is 埃correct叭.芭78.白搬If the 暗sales m礙ix shif胺ts to o岸ne unit斑 o

58、f Pro挨duct X 斑and two拜 units 笆of Prod鞍uct Y, 鞍then th埃e weigh按ted-ave斑rage co巴ntribut百ion mar胺gin wil頒l:百八a.跋埃increas拜e per u盎nit壩昂b.拜啊stay th扮e same芭巴c.敗澳decreas扳e per u搬nit爸愛d.佰辦be unde背termina稗ble艾79.笆按If the 邦sales m白ix shif吧ts to o吧ne unit按 of Pro般duct X 拜and two拜 units 邦of Prod熬uct Y, 敗then th

59、百e break啊-even p頒oint wi癌ll:邦藹a.鞍奧increas隘e白擺b.吧盎stay th安e same愛擺c.擺搬decreas捌e矮啊d.笆擺be unde伴termina皚ble絆80.板巴Opportu斑nity co壩st(s):疤班a.芭笆of a re捌source 板with ex按cess ca瓣pacity 拔is zero胺壩b.按熬should 斑be maxi板mized b邦y organ捌ization佰s阿笆c.擺按are rec稗orded a奧s an ex凹pense i笆n the a癌ccounti半ng reco胺rds安板d.

60、岸傲are mos壩t impor啊tant to按 financ壩ial acc壩ountant疤s伴81.敖隘A recen跋t colle昂ge grad哎uate ha稗s the c絆hoice o辦f buyin艾g a new板 auto f擺or $20,般000 or 皚to inve啊st the 斑money f半or four班 years 安with a 皚12% exp搬ected r拔ate of 哎return.板 If the瓣 gradua胺te deci吧des to 背purchas扮e the a耙uto, th佰e BEST 板e(cuò)stimat半e o