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单选题 In deciding whether or not to add or delete a product or service, common costs are probably
学科：管理会计
时间：2025-12-08 10:06:30
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题目1单选题
Groucho Company has a current production capacity level of 200,000 units per month. At this level of production, variable costs are $0.80 per unit and fixed costs are $0.50 per unit. Current monthly sales are 184,500 units. Super Company has contacted Groucho Company about purchasing 20,000 units at $2.00 each. Current sales would not be affected by the special order and no additional fixed costs would be incurred on the special order. If Groucho Company decides to accept the special order, Groucho Company's costs will increase byA. d. $40,000B. a. $20,000C. c. $16,000D. b. $24,000
题目2单选题
Agassi Industries budgeted the following costs for the production of its one and only product, tennis balls, for the next fiscal year: Materials $35,000 Labor 25,000 Overhead: Variable 30,000 Fixed 15,000 Selling and administrative: Variable 7,500 Fixed 12,500 Total costs $125,000 Agassi Industries has a target profit of $30,000. The average target markup for setting prices as a percentage of total variable costs would beA. c. 63%B. a. 158%C. b. 38%D. d. 59%
题目3单选题
In the mixed‑cost function, Y = $59,000 + $7.70X, the Y signifiesA. c. variable cost per unit of cost driverB. b. total costC. d. number of units of the cost driverD. a. total fixed cost
题目4单选题
Identify which of the statements below is not a reason why actual results would differ from those projected in the master budgetA. Variable costs per unit differed from expected amountsB. Actual sales volume differed from projected sales volumeC. Current period projected sales volume differed from the prior period projectionD. Actual fixed costs were different than expected
题目5单选题
A _______________ is an activity for which a separate measurement is desiredA. a. cost objectiveB. b. period costC. c. product costD. d. cost accumulation system
题目6单选题
_______________ gives the expected sales under a given set of conditionsA. A sales predictionB. A sales forecastC. A sales budgetD. A budget forecast
题目7单选题
The followinginformation is available for the Hodge Podge Company: Sales $250,000 Investedcapital 156,250 ROI 10% The return on sales isA. 6.25%B. 10.00%C. 62.50%D. None of these answers is correct
题目8单选题
In deciding whether or not to add or delete a product or service, common costs are probablyA. d. relevant and unavoidableB. b. unavoidable and irrelevantC. c. irrelevant and avoidableD. a. avoidable and relevant
题目9单选题
Bronze Corporation has the following information: Month Budgeted Sales May $46,000 June 50,000 July 52,000 August 48,000 The cost of goods sold percentage is 65% and the desired inventory level is 25% of next month's sales. ___________ is the expected total purchases budgeted for JuneA. $32,500B. $32,825C. $17,500D. $40,950
题目10单选题
Floyd Company produces a part that is used in the manufacture of one of its products. The costs associated with the production of 5,000 units of this part are as follows: Direct materials $108,000 Direct labor 156,000 Variable factory overhead 72,000 Fixed factory overhead 168,000 Total costs $504,000 Of the fixed factory overhead costs, $72,000 is avoidable. Assume that Floyd Company can buy 5,000 units of the part from another producer for $105.60 each. The facilities currently used to make the part could be rented out to another manufacturer for $72,000 a year. Floyd Company shouldA. c. buy the part to save $14.40 per unitB. b. make the part to save the company $24,000C. d. buy the part to save the company $72,000D. a. make the part to save $19.20 per unit
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