Bu 330 exam 5 | Accounting homework help

EXAM 5

The area to the exact of the breakeven apex and betwixt the sum proceeds length and the sum payment length represents:

 
A. expected avail. 
 
B. expected losses. 
 
C. shifting payments. 
 
D. unroving payments. 

To ascertain the enumeblame of individuals that demand to be sold in enjoin to breakeven or yield a target gain, the formula used is:

 
A. (unroving payments + unhindered allowance) ÷ donation room per individual. 
 
B. (unroving payments + unhindered allowance) ÷ donation room kinsman. 
 
C. (unroving payments - unhindered allowance) ÷ donation room kinsman. 
 
D. (unroving payments - unhindered allowance) ÷ donation room per individual. 

Pluto Incorporated granted the aftercited advice concerning its unmarried result:

Direct materials used $240,000
Direct work incurred $420,000
Variable manufacturing over $160,000
Fixed manufacturing over $100,000
Variable retailing and negotiative payments $60,000
Fixed retailing and negotiative payments $20,000

The boundical retailing appraisement for the result is $80. The annual bulk of individuals executed and sold is 40,000 individuals (the insist-upons over describe to the 40,000 individuals resultion flatten). The gang has advance accommodation and boundical sales merit not be forced by this eespecific enjoin. There was no origin schedule. What would be the issue on unhindered allowance of accepting a eespecific enjoin for 3,500 individuals at a sale appraisement of $55 per result?

 
A. Extension by $115,500 
 
B. Extension by $269,500 
 
C. Curtail by $115,500 
 
D. Curtail by $269,500 

Assume the aftercited amounts:

Total unroving insist-upons $24,000
Selling appraisement per individual $20
Variable insist-upons per individual $15

If sales proceeds per individual extensions to $22 and 12,000 individuals are sold, what is the unhindered allowance?

 
A. $264,000 
 
B. $60,000 
 
C. $108,000 
 
D. $84,000 

Sky High Seats manufactures seats for airplanes. The gang has the accommodation to yield 100,000 seats per year, but is generally submissive and retailing 75,000 seats per year. The aftercited advice describes to general resultion:

Sale appraisement per individual $400
  
Variable insist-upons per individual: $220
     Manufacturing $50
     Marketing and negotiative 
  
Total unroving insist-upons: 
     Manufacturing $750,000
     Marketing and negotiative $200,000

If a eespecific sales enjoin is original for 7,000 seats at a appraisement of $350 per individual, and unroving insist-upons survive illegitimate, how would unhindered allowance be forced? (NOTE: Assume boundical sales are not forced by the eespecific enjoin.)

 
A. Extension by $560,000 
 
B. Curtail by $560,000 
 
C. Extension by $2,450,000 
 
D. Extension by $8,000,000 

Blue Technologies manufactures and retails DVD players. Great Products Gang has offered Blue Technologies $22 per DVD player for 10,000 DVD players. Blue Technologies' recognized retailing appraisement is $30 per DVD player. The sum manufacturing insist-upon per DVD player is $18 and consists of shifting insist-upons of $14 per DVD player and unroving over insist-upons of $4 per DVD player. (NOTE: Assume advance accommodation and no issue on boundical sales.)

How greatly are the expected extension (decrease) in proceedss and payments from the eespecific sales enjoin?

 
A. Expected extension in proceedss $220,000; expected extension in payments $140,000 
 
B. Expected extension in proceedss $220,000; expected extension in payments $40,000 
 
C. Expected extension in proceedss $300,000; expected extension in payments $140,000 
 
D. Expected extension in proceedss $220,000; expected extension in payments $120,000 

Which of the aftercited best describes a "unsound insist-upon"?

 
A. Costs that were incurred in the spent and cannot be changed 
 
B. Benefits foregone by choosing a summit resource plan of action 
 
C. A element that restricts the resultion or sale of a result 
 
D. Expected coming facts that contend unordered resources 

A result is sold at $60.00 per individual, the shifting payment per individual is $30, and sum unroving payments are $200,000, what are the breakeven sales in dollars?

 
A. $3,333 
 
B. $100,000 
 
C. $133,333 
 
D. $400,000 

"Contribution room per individual" is best forcible by which of the aftercited?

 
A. Sales appraisement per individual minus unroving insist-upon per individual 
 
B. Sales appraisement per individual minus shifting insist-upon individual 
 
C. Sales appraisement per individual minus unroving and shifting insist-upons per individual 
 
D. Units sold opening donation room kinsman 

The Muffin House yields and retails a medley of muffins. The retailing appraisement per dozen is $15, shifting insist-upons are $9 per dozen, and sum unroving insist-upons are $4,200. How multifarious dozen muffins must The Muffin House retail to breakeven?

 
A. 10,500 
 
B. 700 
 
C. 280 
 
D. 175 

Samson Incorporated granted the aftercited advice concerning its merely result:

Sale appraisement per individual $50.00
Direct materials used $160,000
Direct work incurred $185,000
Variable manufacturing over $120,000
Variable retailing and negotiative payments $70,000
Fixed manufacturing over $65,000
Fixed retailing and negotiative payments $12,000
Units executed and sold 20,000
  
Assume no origin schedule 

Assuming there is advance accommodation, what would be the issue on unhindered allowance of accepting a eespecific enjoin for 1,200 individuals at a sale appraisement of $47 per result? The 1,200 individuals would not insist-upon any shifting retailing and negotiative payments. (NOTE: Assume boundical sales are not forced by the eespecific enjoin.)

 
A. Extension by $84,300 
 
B. Curtail by $28,500 
 
C. Extension by $24,300 
 
D. Extension by $28,500 

To ascertain the breakeven apex using the shortcut formulas, you use:

 
A. cipher for the donation room per individual. 
 
B. cipher for the unroving payments. 
 
C. cipher for the donation room kinsman. 
 
D. cipher for the unhindered allowance. 

The mawkish length intersecting the upright y-axis at the flatten of sum insist-upon on a CVP graph represents:

 
A. sum insist-upons. 
 
B. sum shifting insist-upons. 
 
C. sum unroving insist-upons. 
 
D. breakeven apex. 

In a eespecific sales enjoin judgment, incremental unroving insist-upons that merit be incurred if the eespecific enjoin is original are considered to be:

 
A. opening insist-upons. 
 
B. preventive to the judgment. 
 
C. appropriate to the judgment. 
 
D. unsound insist-upons. 

A supervisor should pennyly repudiate a eespecific enjoin if:

 
A. the eespecific enjoin appraisement is close than the shifting insist-upons of the enjoin. 
 
B. there is helpful advance accommodation. 
 
C. the eespecific enjoin appraisement is close than the boundical sales appraisement. 
 
D. the eespecific enjoin merit insist-upon shifting nonmanufacturing payments. 

The issue of a stock bankruptcy on employee morale is an specimen of which of the aftercited?

 
A. A adventitious element 
 
B. A ascititious element 
 
C. A unsound insist-upon 
 
D. A shifting insist-upon 

If sum unroving insist-upons are $455,000, the donation room per individual is $25.00, and targeted unhindered allowance is $25,000, how multifarious individuals must be sold to breakeven?

 
A. 11,375,000 
 
B. 19,200 
 
C. 18,200 
 
D. 625,000 

Corny and Pure grows and retails pure corn at its roadside yield stop. The retailing appraisement per dozen is $3.75, shifting insist-upons are $1.25 per dozen, and sum unroving insist-upons are $750.00. What are breakeven sales in dollars?

 
A. $563 
 
B. $300 
 
C. $375 
 
D. $1,125 

Sky High Seats manufactures seats for airplanes. The gang has the accommodation to yield 100,000 seats per year, but is generally submissive and retailing 75,000 seats per year. The aftercited advice describes to general resultion:

Sale appraisement per individual $400
  
Variable insist-upons per individual: $220
     Manufacturing $50
     Marketing and negotiative 
  
Total unroving insist-upons: 
     Manufacturing $750,000
     Marketing and negotiative $200,000

If a eespecific sales enjoin is original for 3,000 seats at a appraisement of $300 per individual, and unroving insist-upons extension by $10,000, how would unhindered allowance be forced? (NOTE: Assume boundical sales are not forced by the eespecific enjoin.)

 
A. Curtail by $80,000 
 
B. Extension by $230,000 
 
C. Extension by $90,000 
 
D. Extension by $80,000 

The breakeven apex may be defined as the enumeblame of individuals a gang must retail to do which of the aftercited?

 
A. Yield a net loss 
 
B. Yield a cipher gain 
 
C. Merit past net allowance than the antecedent accounting bound 
 
D. Yield a net allowance 

If a gang must curtail its retailing appraisement opportunity all of the gang's payments survive penny, what merit betide to requite on boarding (ROI)?

 
A. ROI merit curtail. 
 
B. ROI merit extension. 
 
C. ROI merit not be forced. 
 
D. We cannot individualize the issue from the advice granted. 

Brockman Gang is preparing its money budget for the upcoming month. The budgeted origin money poise is expected to be $35,000. Budgeted money disbursements are $123,000, opportunity budgeted money avail are $130,000. Brockman Gang wants to accept an finality money poise of $48,000. How greatly would Brockman Gang demand to borrow to end its desired finality money poise?

 
A. $6,000 
 
B. $90,000 
 
C. $42,000 
 
D. $55,000 

The act evaluation of a gain character is typically naturalized on its:

 
A. supple budget discrepancy. 
 
B. static budget discrepancy. 
 
C. requite on boarding. 
 
D. requite on property. 

Feeney Furniture alert the aftercited sales budget.

Month Cash Sales Credit Sales
March $20,000 $10,000
April $36,000 $16,000
May $42,000 $40,000
June $54,000 $48,000

Credit collections are 15% two months aftercited the sale, 50% in the month aftercited the sale, and 30% in the month of sale. The surviveing 5% is expected to be uncollectible. What are the sum money collections in June?

 
A. $36,800 
 
B. $90,800 
 
C. $86,000 
 
D. $96,600 

All of the aftercited are service characters EXCEPT:

 
A. gain characters. 
 
B. boarding characters. 
 
C. customer characters. 
 
D. insist-upon characters. 

Assume Cucumber Gang expects each dispersion to merit an 8% target blame of requite. Assume the Company’s Pickle Dispersion had the aftercited results.

Sales $24,500,000
Operating allowance $1,250,000
Total property $15,500,000

The Division’s RI is:

 
A. ($10,000). 
 
B. $10,000. 
 
C. ($710,000). 
 
D. $710,000. 

Beginning schedule is $120,000 and finality schedule is 60% of origin schedule. Compute insist-upon of property sold for the bound if purchases are $400,000.

 
A. $72,000 
 
B. $448,000 
 
C. $520,000 
 
D. $592,000 

Which of the aftercited types of money outlays has its own budget?

 
A. High expenditures 
 
B. Dividends 
 
C. Allowance taxes 
 
D. All of the over 

The ________ budget is the merely budget classifyly ONLY in individuals, not dollars.

 
A. resultion 
 
B. sales 
 
C. trodden materials 
 
D. manufacturing over 

Green Gang has budgeted sales of 23,000 individuals for June and 25,000 individuals for July. Green's prudence is to frequent its high property schedule at 25% of the aftercited month's sales. Accordingly, at the end of May, Green had 5,750 individuals on artisan. How multifarious individuals must it yield in June in enjoin to influence the sales appearance and frequent its prudence concerning high property schedule?

 
A. 6,250 individuals 
 
B. 23,000 individuals 
 
C. 23,500 individuals 
 
D. 29,250 individuals 

The contendence betwixt objective and budgeted figures is notorious as:

 
A. fluctuations. 
 
B. discrepancys. 
 
C. overages. 
 
D. underages. 

In a(n) ________ character, supervisors are impressible for twain proceedss and insist-upons.

 
A. insist-upon 
 
B. gain 
 
C. equity 
 
D. boarding 

Kotrick Gang has origin schedule of 15,000 individuals and expected sales of 23,000 individuals. If the desired finality schedule is 18,000 individuals, how multifarious individuals should be executed?

 
A. 20,000 
 
B. 56,500 
 
C. 10,000 
 
D. 26,000 

The results of a customer view about customer experiences delay the gang's services would be an specimen of measuring which perspective?

 
A. Financial 
 
B. Customer 
 
C. Internal business 
 
D. Learning and growth 

For the most fresh year, Robin Gang reports unhindered allowance of $650,000. Robin's sales room is 10%, and high turnover is 2.0. What is Robin's requite on boarding (ROI)?

 
A. 5% 
 
B. 1% 
 
C. 100% 
 
D. 20% 

Budget committees most frequently would embody all of the aftercited populace EXCEPT:

 
A. CEO. 
 
B. lore and product supervisor. 
 
C. shareholder. 
 
D. marketing supervisor. 

Regarding the budgeting course, which of the aftercited statements is penny?

 
A. The budget should pennyly be intended by top corpoblame skill. 
 
B. The budget should be prevailing by the gang's outer auditors. 
 
C. The budget should be intended from the floor up, delay input from employees at all flattens. 
 
D. All of the listed statements are penny concerning the budgeting course. 

Forty Winks Corporation manufactures nightstands. The resultion budget shows that Forty Winks Corporation plans to yield 1,200 nightstands in March and 1,050 nightstands in April. Each nightstop insist-upons .50 trodden work hours in its resultion. Forty Winks Corporation has a trodden work blame of $12 per trodden work hour. What is the sum combined trodden work insist-upon that should be budgeted for March and April?

 
A. 6,300 
 
B. 7,200 
 
C. 27,000 
 
D. 13,500 

Selected financial facts for The Portland Porcelain Works Coffee Mug Dispersion is as follows.

Sales $2,300,000
Operating allowance $414,000
Total property $718,750
Current liabilities $180,000
Target blame of requite 10%
Weighted middle insist-upon of high 8%

What is The Portland Porcelain Works Coffee Mug Dispersion high turnover?

 
A. 5.6 
 
B. 12.8 
 
C. 3.2 
 
D. 1.7 

Assume Cucumber Gang expects each dispersion to merit an 8% target blame of requite. Assume the Company’s Pickle Dispersion had the aftercited results.

Sales $24,500,000
Operating allowance $1,250,000
Total property $15,500,000

The Division’s ROI is:

 
A. 8.1%. 
 
B. 15.8%. 
 
C. 5.1%. 
 
D. 7.0%. 

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