管理会计作业cost.docx
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管理会计作业cost.docx
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管理会计作业cost
Chapter5:
CostBehaviorandCost-Volume-ProfitAnalysis
5.1-1Thetotalmanufacturingcostperunitincreasesastotalproductionvolumeincreases.
Answer:
False
5.1-2Totalvariablecostschangeinresponsetochangesinthevolumeofproduction.
Answer:
True
5.1-3Themixedcostperunitisconstantthroughouttherelevantrangeofactivity.
Answer:
False
5.1-4Fixedcostsperunitdecreaseasproductionlevelsdecrease.
Answer:
False
5.1-5Amethodusedtoseparatemixedcostsintofixedandvariablecomponentsiscalledthehigh-lowmethod.
Answer:
True
5.1-6Thevariablecostperunitisassumedtobeconstantwithinaparticularrelevantrangeofactivity.
Answer:
True
5.1-7LeastSquaresRegressionisamethodusedtocombinethevariableandfixedportionsofmixedcosts.
Answer:
False
5.1-8Whichofthefollowingcostschangesindirectproportiontoachangeinvolume?
A)Averagemixedcost
B)Totalfixedcost
C)Averagevariablecost
D)Totalvariablecost
Answer:
D
5.1-9WhichofthefollowingisNOTafixedcost?
A)Propertytaxes
B)Salaryofplantmanager
C)Indirectmaterials
D)Straight-linedepreciation
Answer:
C
5.1-10A15%increaseinproductionwillresultina15%increasein:
A)thevariablecostperunit.
B)totalmixedcosts.
C)totalmanufacturingcosts.
D)totalvariablecosts.
Answer:
D
5.1-11Whichofthefollowingstatementsiscorrectwithrespecttovariablecostperunit,withintherelevantrange?
A)Theywillincreaseasproductiondecreases.
B)Theywilldecreaseasproductiondecreases.
C)Theywillremainthesameasproductionlevelschange.
D)Theywilldecreaseasproductionincreases.
Answer:
C
5.1-12Whichofthefollowingstatementsiscorrectwithrespecttototalvariablecosts,withintherelevantrange?
A)Theywilldecreaseasproductionincreases.
B)Theywillremainthesameasproductionlevelschange.
C)Theywilldecreaseasproductiondecreases.
D)Theywillincreaseasproductiondecreases.
Answer:
C
5.1-13Whichofthefollowingstatementsiscorrectwithrespecttototalfixedcosts,withintherelevant
range?
A)Theywillremainthesameasproductionlevelschange.
B)Theywillincreaseasproductiondecreases.
C)Theywilldecreaseasproductiondecreases.
D)Theywilldecreaseasproductionincreases.
Answer:
A
5.1-14Whichofthefollowingstatementsiscorrectwithrespecttofixedcostsperunit?
A)Theywillincreaseasproductiondecreases.
B)Theywilldecreaseasproductiondecreases.
C)Theywillremainthesameasproductionlevelschange.
D)Theywillincreaseasproductionincreases.
Answer:
A
5.1-15Whichofthefollowingisacharacteristicofavariablecost?
A)Variablecostsarevariableperunit,andfixedintotal.
B)Variablecostsvaryintotalwithproductionandsales.
C)Variablecostsdonotchangeintotalovertherelevantrange.
D)Alloftheabovearecharacteristicsofvariablecosts.
Answer:
B
5.1-16WhichofthefollowingstatementsisNOTcorrect?
A)Thetotalfixedcostisconstantthroughouttherelevantrangeofactivity.
B)Thebreakevenpointincreasesifvariablecostsincrease.
C)Themarginofsafetyincreasesiffixedcostsdecrease.
D)Themixedcostperunitisconstantthroughouttherelevantrangeofactivity.
Answer:
D
5.1-17Whichofthefollowingstatementsdescribesvariablecosts?
A)Theyarefixedintotalthroughouttherelevantrangeofactivity.
B)Theydecreaseonaperunitbasisasproductionvolumeincreases.
C)Theyvaryonaperunitbasisbutdonotvaryintotalasproductionchanges.
D)Theyareconstantonaperunitbasisbutvaryintotalasproductionchanges.
Answer:
D
5.1-18Anelectricbillforcorporateheadquartersisanexampleofwhattypeofcost?
A)Variablecost
B)Conversioncost
C)Fixedcost
D)Mixedcost
Answer:
D
5.1-19Thelongdistancecompanythatyouusecharges$5.00permonthand$0.10perminutepercall.Ifyourcurrentbillis$25.00,howmanyminutesdidyouuse?
A)250minutes
B)100minutes
C)200minutes
D)150minutes
Answer:
C
5.1-20Jennywasreviewingthewaterbillforherdoggydayspaanddeterminedthatherhighestbill,$3,000,occurredinJulywhenshewashed2,000dogsandherlowestbill,$2,000,occurredinNovemberwhenshewashed1,000dogs.WhatwasthevariablecostperdogwashassociatedwithJenny'swaterbill?
A)$.67
B)$1.00
C)$0.50
D)$2.00
Answer:
B
5.1-21Jennywasreviewingthewaterbillforherdoggydayspaanddeterminedthatherhighestbill,$3,000,occurredinJulywhenshewashed2,000dogsandherlowestbill,$2,000,occurredinNovemberwhenshewashed1,000dogs.WhatwasthefixedcostassociatedwithJenny'swaterbill?
A)$1,500
B)$3,000
C)$1,000
D)$2,000
Answer:
C
5.1-22DakotaCompanyprovidesthefollowinginformationaboutitssingleproduct:
Targetedoperatingincome
$40,000
Sellingpriceperunit
$3.50
Variablecostperunit
$1.05
Totalfixedcosts
$90,000
Whatisthecontributionmarginratio?
A)0.70
B)0.44
C)0.56
D)0.30
Answer:
A
5.1-23MarinoCompany’saveragemanufacturingcostwas$5.40when50,000unitsweremanufacturedandwas
$5.25when80,000unitsweremanufactured.HowmuchwasMarino’svariablecostperunit?
A)$5.25
B)$5.00
C)$5.40
D)$5.32
Answer:
B
5.2-1Ifaunitsellsfor$11.40andhasavariablecostof$3.80,itscontributionmarginperunitis$7.60.
Answer:
True
5.2-2Whenadditionalunitsaresold,thechangeinoperatingincomeisequaltothechangeincontributionmargin.
Answer:
True
5.2-3Fixedcostsdividedbythecontributionmarginperunitequalsthebreakevenpointinunitsales.
Answer:
True
5.2-4CVPanalysisassumesthattheonlyfactorthataffectscostsischangeinvolume.
Answer:
True
5.2-5BoththeincomestatementapproachandthecontributionmarginapproachmaybeusedforCVPanalysis.
Answer:
True
5.2-6Thebreakevenpointrepresentstheminimumnumberofunitsacompanymustsellbeforeitearnsaprofit.
Answer:
True
5.2-7Ifallotherfactorsareconstant,anincreaseinfixedcostswillincreasethebreakevenpoint.
Answer:
True
5.2-8Fixedcostsdividedbythecontributionmarginratioequalsthebreakevenpointinsalesdollars.
Answer:
True
5.2-9Iffixedexpensesincrease,boththebreakevenpointandthemarginofsafetyincrease.
Answer:
False
5.2-10TheBlackCorporationandtheBlueCompanybothhaveacontributionmarginratioof35%;thereforea$100,000increaseinsaleswillresultinanequalincreaseinoperatingincomeforbothcompanies.
Answer:
True
5.2-11Whichofthefollowingisacharacteristicofacontributionmarginincomestatement?
A)Variableandfixedexpensesarecombinedintototalexpenses.
B)Whenvariablecostsarelessthansalesrevenue,thereisapositivecontributionmargin.
C)Theamountofgrossmarginisshown.
D)Contributionmarginisidentifiedasthedifferencebetweensalesrevenueandtotalexpenses.
Answer:
B
5.2-12Whichofthefollowingstatementsiscorrect?
A)Thecontributionmarginincomestatementcanbeusedforexternalreportingpurposes.
B)Thecontributionmarginincomestatementisrelevantformanagingabusinessoperation.
C)Ifacompanyhasapositivecontributionmargin,itsoperatingincomewillalsobepositive.
D)Thecontributionmarginequalsgrossprofitformostallfirms.
Answer:
B
5.2-13Thecontributionmarginis:
A)grossmarginminusvariableexpenses.
B)salesrevenuesminusvariableexpenses.
C)grossmarginminusoperatingexpenses.
D)salesrevenuesminusmanufacturingexpenses.
Answer:
B
5.2-14PennellCompanygatheredthefollowinginformationfortheyearendedDecember31,2009:
Fixedcosts:
Manufacturing$165,000
Marketing$52,000
Administrative$24,000
Variablecosts:
Manufacturing$113,000
Marketing$39,000
Administrative$48,000
Duringtheyear,Pennellproducedandsold75,000unitsofproductatasalepriceof$6.50perunit.Whatisthecontributionmargin?
A)$209,500
B)$287,500
C)$122,500
D)$246,500
Answer:
B
5.2-15PennellCompanygatheredthefollowinginformationfortheyearendedDecember31,2009:
Fixedcosts:
Manufacturing$165,000
Marketing$52,000
Administrative$24,000
Variablecosts:
Manufacturing$113,000
Marketing$39,000
Administrative$48,000
Duringtheyear,Pennellproducedandsold75,000unitsofproductatasalepriceof$6.50perunit.Whatistheoperatingincome(loss)?
A)$46,500
B)$18,500
C)($28,500)
D)$94,500
Answer:
A
5.2-16CanineCompanyproducesandsellsdogtreatsfordiscriminatingpetowners.Theunitsellingpriceis$10,unitvariablecostsare$7,andtotalfixedcostsare$3,300.HowmanydogtreatsmustCanineCompanyselltobreakeven?
A)330
B)471
C)1,100
D)194
Answer:
C
5.2-17CanineCompanyproducesandsellsdogtreatsfordiscriminatingpetowners.Theunitsellingpriceis$10,unitvariablecostsare$7,andtotalfixedcostsare$3,300.Whatisthebreakevenpointinsalesdollars?
A)$11,000
B)$4,714
C)$3,300
D)$7,700
Answer:
A
5.2-18FixedCompanyproducesasingleproductsellingfor$30perunit.Variablecostsare$12perunitandtotalfixedcostsare$4,000.Whatisthecontributionmarginratio?
A)1.67
B)2.50
C)0.40
D)0.60
Answer:
D
5.2-19Ifthesalespriceperunitis$7,theunitcontributionmarginis$3,andtotalfixedexpensesare$19,500,whatisthebreakevenpointinunits?
A)2,786
B)6,500
C)5,850
D)4,875
Answer:
B
5.2-20Ifthesalepriceperunitis$24.50,thevariableexpen
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