Accountoing

Páginas: 5 (1109 palabras) Publicado: 26 de mayo de 2012
* ANEXO A
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Cost Volume Profit Analysis IA – Submit at WEEK 2
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1. | 1. Clark Company produces flash drives for computers, which it sells for $20 each. Each flash drive costs $12 of variable costs to make. During April, 1,000 drives were sold. Fixed costs for March were $2 per unit for a total of $1,000 for the month. How much is the contribution margin ratio? |
a. | 30% | | | || | | | | |
b. | 40% | | | | | | | | | |
c. | 60% | | | | | | | | | |
d. | 70% | | | | | | | | | |
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2. | If a company had a contribution margin of $500,000 and a contribution margin ratio of 40%, total variable costs must have been |
a. | $750,000.00 | | | | | | | | | |
b.| $300,000.00 | | | | | | | | | |
c. | $1,250,000.00 | | | | | | | | | |
d. | $200,000.00 | | | | | | | | | |
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3. | Disney’s variable costs are 30% of sales. The company is contemplating an advertising campaign that will cost $22,000. If sales are expected to increase $40,000, by how much will the company's net incomeincrease? |
a. | $18,000 | | | | | | | | | |
b. | $28,000 | | | | | | | | | |
c. | $12,000 | | | | | | | | | |
d. | $6,000 | | | | | | | | | |
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4. | A division sold 200,000 calculators during 2008: |
| Sales $2,000,000 | | | | | | | | |
| Variablecosts: | | | | | | | | | |
| Materials $380,000 | | | | | | | | | |
| Order processing 150,000 | | | | | | | | | |
| Billing labor 110,000 | | | | | | | | | |
| Selling expenses 60,000 | | | | | | | | | |
| Total variable costs700,000 | | | | | | | | |
| Fixed costs 1,000,000 | | | | | | | | |
| How much is the contribution margin per unit? |
a. | $1.00 | | | | | | | | | |
b. | $3.50 | | | | | | | | | |
c. | $8.50 | | | | | | | | | |
d. | $6.50 | | | | | | | | | |
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5. | Fixed costs are $300,000 and the variable costs are 75% of the unit selling price. What is the break-even point in dollars? |
a. | $700,000 c. $1,200,000 | | | | | | | | | |
b. | $900,000 d. $400,000 | | | | | | | | | |
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6. |Fixed costs are $1,500,000 and the contribution margin per unit is $150. What is the break-even point? |
a. | $3,750,000 | | | | | | | | | |
b. | $10,000,000 | | | | | | | | | |
c. | 3,750 units | | | | | | | | | |
d. | 10,000 units | | | | | | | | | |
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7. | Reese Company requires sales of $2,000,000 to cover itsfixed costs of $700,000 and to earn net income of $500,000. What percent are variable costs of sales? |
a. | 25% | | | | | | | | | |
b. | 40% | | | | | | | | | |
c. | 35% | | | | | | | | | |
d. | 60% | | | | | | | | | |
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8. | Forms, Inc. wants to sell a sufficient quantity ofproducts to earn a profit of $40,000. If the unit sales price is $10, unit variable cost is $8, and total fixed costs are $80,000, how many units must be sold to earn income of $40,000? |
a. | 60,000 units | | | | | | | | | |
b. | 40,000 units | | | | | | | | | |
c. | 15,000 units | | | | | | | | | |
d. | 600,000 units | | | | | | | | | |
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