[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fMFcfe3hIUh0mmU7B9K8ET750Q-nWI9PT6nn500gNct0":3},{"id":4,"source":5,"question":6,"options":7,"answer":12,"related":13,"type":24,"origin":111,"createTime":26},256003296,"v1","In deciding whether or not to add or delete a product or service, common costs are probably",[8,9,10,11],"d. relevant and unavoidable","b. unavoidable and irrelevant","c. irrelevant and avoidable","a. avoidable and relevant",[],[14,27,37,47,57,67,77,87,91,101],{"id":15,"source":5,"question":16,"options":17,"answer":22,"related":23,"type":24,"origin":25,"createTime":26},256003289,"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 by",[18,19,20,21],"d. $40,000","a. $20,000","c. $16,000","b. $24,000",[],[],0,null,"2025-12-08T18:06:30+08:00",{"id":28,"source":5,"question":29,"options":30,"answer":35,"related":36,"type":24,"origin":25,"createTime":26},256003290,"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 be",[31,32,33,34],"c. 63%","a. 158%","b. 38%","d. 59%",[],[],{"id":38,"source":5,"question":39,"options":40,"answer":45,"related":46,"type":24,"origin":25,"createTime":26},256003291,"In the mixed‑cost function, Y = $59,000 + $7.70X, the Y signifies",[41,42,43,44],"c. variable cost per unit of cost driver","b. total cost","d. number of units of the cost driver","a. total fixed cost",[],[],{"id":48,"source":5,"question":49,"options":50,"answer":55,"related":56,"type":24,"origin":25,"createTime":26},256003292,"Identify which of the statements below is not a reason why actual results would differ from those projected in the master budget",[51,52,53,54],"Variable costs per unit differed from expected amounts","Actual sales volume differed from projected sales volume","Current period projected sales volume differed from the prior period projection","Actual fixed costs were different than expected",[],[],{"id":58,"source":5,"question":59,"options":60,"answer":65,"related":66,"type":24,"origin":25,"createTime":26},256003293,"A _______________ is an activity for which a separate measurement is desired",[61,62,63,64],"a. cost objective","b. period cost","c. product cost","d. cost accumulation system",[],[],{"id":68,"source":5,"question":69,"options":70,"answer":75,"related":76,"type":24,"origin":25,"createTime":26},256003294,"_______________ gives the expected sales under a given set of conditions",[71,72,73,74],"A sales prediction","A sales forecast","A sales budget","A budget forecast",[],[],{"id":78,"source":5,"question":79,"options":80,"answer":85,"related":86,"type":24,"origin":25,"createTime":26},256003295,"The followinginformation is available for the Hodge Podge Company: Sales $250,000 Investedcapital 156,250 ROI 10% The return on sales is",[81,82,83,84],"6.25%","10.00%","62.50%","None of these answers is correct",[],[],{"id":4,"source":5,"question":6,"options":88,"answer":89,"related":90,"type":24,"origin":25,"createTime":26},[8,9,10,11],[],[],{"id":92,"source":5,"question":93,"options":94,"answer":99,"related":100,"type":24,"origin":25,"createTime":26},256003297,"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 June",[95,96,97,98],"$32,500","$32,825","$17,500","$40,950",[],[],{"id":102,"source":5,"question":103,"options":104,"answer":109,"related":110,"type":24,"origin":25,"createTime":26},256003298,"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 should",[105,106,107,108],"c. buy the part to save $14.40 per unit","b. make the part to save the company $24,000","d. buy the part to save the company $72,000","a. make the part to save $19.20 per unit",[],[],{"courseName":112,"courseImg":113,"workName":112,"workId":114,"count":115,"courseId":116},"管理会计","http:\u002F\u002Ffanyadata.chaoxing.com\u002Fexamupload\u002F0\u002F2019\u002F04\u002F26\u002F20190426182901376.jpg","exam_167409774",50,"de25f9ee2db68d90062ed61e58eee52a"]