[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f2Ixf_CB9sQDjK1FGdBQloe-C8ppbKtgCEibOKpxQCdY":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":18,"related":19,"source":29,"type":30},[],"2024-12-30 12:24:41",175143866,[8,9,10,11],"b. discretionary costs","a. capacity costs","c. committed fixed costs","d. engineered costs",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":16},100,"67ce36cd1d16dba506710746b67e1b5d","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbb062ff6068e05b64e1dc4486da29b2a.jpg","管理会计案例分析","exam_145392626","Costs arising from the possession of facilities, equipment, and a basic organization are",[20,31,40,49,58,61,70,79,89,98],{"answer":21,"createTime":5,"id":22,"options":23,"question":28,"source":29,"type":30},[],175143858,[24,25,26,27],"efficient","effective","ineffective","inefficient","Fonda Company planned to sell 33,000 units. Actual sales were 29,000 units. Based on this information, Fonda Company was","v1",0,{"answer":32,"createTime":5,"id":33,"options":34,"question":39,"source":29,"type":30},[],175143860,[35,36,37,38],"b. decreased by $30,000","d. decreased by $12,000","c. increased by $12,000","a. increased by $24,000","The most recent income statement for the Parma Branch of the Dinero Company is presented below. Sales $57,000 Variable costs 31,500 Contribution margin $25,500 Fixed costs: Avoidable 13,500 Unavoidable 18,000 Operating income $(6,000) If the Parma Branch is eliminated and the space is rented for $24,000, operating income will be",{"answer":41,"createTime":5,"id":42,"options":43,"question":48,"source":29,"type":30},[],175143862,[44,45,46,47],"c. variable cost per unit of the cost driver","b. total cost","a. fixed cost","d. number of units of the cost driver","In a mixed-cost function, the intercept is",{"answer":50,"createTime":5,"id":51,"options":52,"question":57,"source":29,"type":30},[],175143864,[53,54,55,56],"a. project scope","b. key activities","c. resources","d. cost per unit of activity","The first step of an activity-based costing study determines all of the following except",{"answer":59,"createTime":5,"id":6,"options":60,"question":18,"source":29,"type":30},[],[8,9,10,11],{"answer":62,"createTime":5,"id":63,"options":64,"question":69,"source":29,"type":30},[],175143868,[65,66,67,68],"d. All of these answers are correct","a. The cost of a manufacturing process","b. The product mix to optimize profitability","c. The amount of inventory which should appear on the balance sheet","_________________ is an example of the decisions reflecting the strategic purpose of the cost-management system",{"answer":71,"createTime":5,"id":72,"options":73,"question":78,"source":29,"type":30},[],175143870,[74,75,76,77],"c. 963","a. 513","b. 629","d. 1,100","If the sales price per unit is $180, variable cost per unit is $96, targeted net income is $52,800, and total fixed costs are $39,600, the number of units that must be sold is",{"answer":80,"createTime":81,"id":82,"options":83,"question":88,"source":29,"type":30},[],"2024-12-30 12:24:42",175143873,[84,85,86,87],"c. fixed activities","d. variable activities","a. cost drivers","b. stages of production","Output measures of both resources and activities are",{"answer":90,"createTime":81,"id":91,"options":92,"question":97,"source":29,"type":30},[],175143876,[93,94,95,96],"Management accounting","Auditing","Tax accounting","Financial accounting","_______________is the field of accounting that develops information for external decision makers such as stockholders,suppliers, banks, and government regulatory agencies",{"answer":99,"createTime":81,"id":100,"options":101,"question":106,"source":29,"type":30},[],175143880,[102,103,104,105],"$33,040","$30,000","$30,040","$31,200","Pueblo Manufacturing Company has the following information: Month Budgeted Sales January $76,000 February 85,000 March 92,000 April 79,000 Budgeted Expenses per Month Wages $15,000 Advertising 12,000 Depreciation 3,000 Other 4% of sales All cash expenses are paid as incurred. ___________ is the expected total expenses budgeted for the month of January"]