(Initial investment, Selling price, Sales volume, Variable cost).
(Initial investment, Selling price, Sales volume, Variable cost).
A manufacturer has the following figure for the product A
Original Data Increase Variable Cost to $15
Unit selling 30 30
Unit variable cost 10 15
Fixed cost 3,000 3,000
Budget selling units 300 300
Margin of safety is ______.
A.increase 50 units
B.increase 100 units
C.decrease 50 units
D.decrease 100 units
Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 December 2003.
$
Materials (100% variable) 300,000
Labor (25% variable) 200,000
Selling & distribution cost (20% variable) 50,000
Other costs (fixed) 170,000 720,000
Normally, the business sells 3,000 units at $300 each:
Required:
(a)Calculate the breakeven point in units and dollar sales.
(b)Calculate the contribution to sales ratio.
(c)Calculate the margin of safety in percentage.
Brain Co is considering launching a new product. Expected sales volumes (at a selling price of $5 per unit) and expected unit variable costs are as follows. Sales Variable costs per unit Units Probability $ Probability 1,000 0.9 1.30 0.60 2,000 0.1 1.50 0.40 Fixed costs are expected to be $2,000. The company produces to order. What is the expected profit?
A、$2,400
B、$30
C、$1,982
D、$971
A、Selling price is constant.
B、Costs are linear and can be accurately divided into variable and fixed elements. Unit variable cost and unit fixed costs remain constant.
C、In multiproduct companies, the sales mix is constant.
D、In manufacturing companies, inventories do not change.
A、The actual sales volume is higher than the budgeted sales volume
B、The actual selling price is lower than the budgeted selling price.
C、The actual fixed costs are different from the budgeted.
D、The variable costs are the same as the budgeted.
A、1.319
B、0.758
C、0.242
D、4.139
The selling and administrative expense budget of Hiser Corporation is based on the number of units sold, which are budgeted to be 1,900 units in August. The variable selling and administrative expense is $6.10 per unit. The budgeted fixed selling and administrative expense is $22,420 per month, which includes depreciation of $5,130. The remainder of the fixed selling and administrative expense represents current cash flows. Required: Prepare the selling and administrative expense budget for August.
A、prime costs
B、direct material, direct labor and variable manufacturing overhead
C、direct material, direct labor and all manufacturing overhead
D、direct material, direct labor and selling & administrative expenses
A、$45,200
B、$45,400
C、$46,800
D、$48,400
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