Management Accounting 2020

Descripción

Test sobre Management Accounting 2020, creado por Jevgenija Zukova el 22/01/2020.
Jevgenija Zukova
Test por Jevgenija Zukova, actualizado hace más de 1 año
Jevgenija Zukova
Creado por Jevgenija Zukova hace más de 4 años
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Resumen del Recurso

Pregunta 1

Pregunta
Blue Corp shows monthly fixed costs of £1,797 and per unit cost of £9.28 while selling 411 units in a single month. What is the minimum price Blue Corp must sell each unit to break-even?
Respuesta
  • £13.65
  • £13
  • £15
  • £15.65

Pregunta 2

Pregunta
A start up company spends £1,100 on their rent monthly. As well as £265 on utilities, £12.65 per unit of materials and assembly and £625 on labour. If their product sells for £29.99 per unit, how many units must they sell to break even?
Respuesta
  • 109
  • 111
  • 113
  • 115

Pregunta 3

Pregunta
Sam sells a product for £24.75 and fills orders averaging 37 units a day. His cost to produce and assemble each item is £3.11. If Sam is open for business five days a week, what is his contribution margin per unit?
Respuesta
  • £20.64
  • £21.64
  • £22.64
  • £23.64

Pregunta 4

Pregunta
The margin of safety is
Respuesta
  • The excess of actual sales revenue over actual variable expenses.
  • The excess of actual sales revenue over actual fixed expenses.
  • The excess of actual sales revenue over break even sales revenue.
  • The excess of actual sales revenue over total contribution margin.

Pregunta 5

Pregunta
To lower a company's break even point, managers should...
Respuesta
  • Increase the sales price of the product.
  • Decrease fixed expenses.
  • Decrease variable expenses.
  • Take any or all of these actions.
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