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Flashcards

Cost Final

Rima Saleh English 43 cards

Cost Final

Cards in this deck (43)

  1. 1A) $1.33. B) $1.61. C) $1.38. D) $1.16. E) $1.22.Find highest and lowest # (expense) and subtract and divide the number
    *FOR UNIT VARIABLE COST*    A) $1.33. B) $1.61. C) $1.38. D) $1.16. E) $1.22.A) $1.33. B) $1.61. C) $1.38. D) $1.16. E) $1.22.
  2. 2A) $280. B) $212. C) $462. D) $153. E) $520.Find highest and lowest # (expense) and subtract and divide the number
    THEN use that # to find fix cost option
    (can use high or low)
    *FOR TOTAL MONTHLY*    A) $280. B) $212. C) $462. D) $153. E) $520.A) $280. B) $212. C) $462. D) $153. E) $520.
  3. 3A) $46.93. B) $57.75. C) $40.53. D) $51.48. E) $49.64.Find unit variable cost
    plug in high or low
    find total cost, THEN divide
    *PROJECTED UNIT COST*    A) $46.93. B) $57.75. C) $40.53. D) $51.48. E) $49.64.A) $46.93. B) $57.75. C) $40.53. D) $51.48. E) $49.64.
  4. 4A) 13,075 units. B) 12,075 units. C) 14,075 units. D) 11,075 units. E) 15,075 units.Total fixed cost / (difference of sales price & per unit variable cost)
    *annual breakeven point in unit sales*    A) 13,075 units. B) 12,075 units. C) 14,075 units. D) 11,075 units. E) 15,075 units.A) 13,075 units. B) 12,075 units. C) 14,075 units. D) 11,075 units. E) 15,075 units.
  5. 5A) $540,000. B) $612,000. C) $504,000. D) $648,000. E) $576,000.Total fixed cost / (difference of sales price & per unit variable cost) = ans
    ans * sales price = ans
    *annual breakeven point*    A) $540,000. B) $612,000. C) $504,000. D) $648,000. E) $576,000.A) $540,000. B) $612,000. C) $504,000. D) $648,000. E) $576,000.
  6. 6A) $286,960. B) $301,360. C) $279,760. D) $294,160. E) $308,560.(sales price - per unit variable cost)*hats sold
    -total fixed costs
    *if amount was sold*    A) $286,960. B) $301,360. C) $279,760. D) $294,160. E) $308,560.A) $286,960. B) $301,360. C) $279,760. D) $294,160. E) $308,560.
  7. 7A) 19,367. B) 18,197. C) 21,977. D) 18,067. E) 23,287.Fixed cost / (diff between unit sales price & unit variable costs) = ans
    expected to sell - ans = ANS
    *margin of safety in units*    A) 19,367. B) 18,197. C) 21,977. D) 18,067. E) 23,287.A) 19,367. B) 18,197. C) 21,977. D) 18,067. E) 23,287.
  8. 8A) $83,229,831. B) $94,169,831. C) $64,372,702. D) $61,372,831. E) $73,552,831.Fixed cost / ((diff between unit sales price & unit variable costs)/unit sales) = ans
    (expect to sell * unit sales price budget) - ans = ANS
    *margin of safety in sales $*    A) $83,229,831. B) $94,169,831. C) $64,372,702. D) $61,372,831. E) $73,552,831.A) $83,229,831. B) $94,169,831. C) $64,372,702. D) $61,372,831. E) $73,552,831.
  9. 9A) 73.13%. B) 88.88%. C) 72.13%. D) 94.38%. E) 78.03%.Fixed cost /
    ((diff between unit sales price & unit variable costs) / unit sales price) = ans
    (expect to sell * unit sales price) - ans
    ans/(expect to sell * unit sales price) = %
    *MARGIN OF SAFETY %*    A) 73.13%. B) 88.88%. C) 72.13%. D) 94.38%. E) 78.03%.A) 73.13%. B) 88.88%. C) 72.13%. D) 94.38%. E) 78.03%.
  10. 10A) 3.02 B) 4.00 C) 6.00 D) 5.00 E) 2.00Contribution margin / operating income
    *DEGREE OF OPERATING LEVERAGE*    A) 3.02 B) 4.00 C) 6.00 D) 5.00 E) 2.00A) 3.02 B) 4.00 C) 6.00 D) 5.00 E) 2.00
  11. 11A) $202,500. B) $211,500. C) $178,500. D) $208,500. E) $214,500.total fixed costs + sales $ required = ans
    selling price - variable costs = ans
    ans 1 / ans 2 = ans
    ans 3 * selling price expected = ans
    Sales dollars required    A) $202,500. B) $211,500. C) $178,500. D) $208,500. E) $214,500.A) $202,500. B) $211,500. C) $178,500. D) $208,500. E) $214,500.
  12. 12A) $671,000. B) $674,000. C) $677,000. D) $695,000. E) $680,000.A) $671,000. B) $674,000. C) $677,000. D) $695,000. E) $680,000.A) $671,000. B) $674,000. C) $677,000. D) $695,000. E) $680,000.
  13. 13A) 7,021 small; 1,756 medium; 352 large. B) 9,429 small; 2,358 medium; 472 large. C) 11,631 small; 2,906 medium; 582 large. D) 13,126 small; 3,281 medium; 657 large. E) None of the answer choices are correct.A) 7,021 small; 1,756 medium; 352 large. B) 9,429 small; 2,358 medium; 472 large. C) 11,631 small; 2,906 medium; 582 large. D) 13,126 sma...A) 7,021 small; 1,756 medium; 352 large. B) 9,429 small; 2,358 medium; 472 large. C) 11,631 small; 2,906 medium; 582 large. D) 13,126 sma...
  14. 14A) $35,500. B) $36,000. C) $51,000. D) $60,000. E) $75,000.COGS + (DEC * %) - (NOV * %) = ANS
    *$ AMOUNT SHOULD BE PURCHASED*    A) $35,500. B) $36,000. C) $51,000. D) $60,000. E) $75,000.A) $35,500. B) $36,000. C) $51,000. D) $60,000. E) $75,000.
  15. 15A) 29,600. B) 30,600. C) 39,000. D) 46,400. E) 48,400.COGS + (SEPT * %) - (OCT * %) = ANS
    *UNITS SHOULD BE PURCHASED*    A) 29,600. B) 30,600. C) 39,000. D) 46,400. E) 48,400.A) 29,600. B) 30,600. C) 39,000. D) 46,400. E) 48,400.
  16. 16A) $297,750. B) $300,000. C) $302,250. D) $320,250. E) $322,500.(1-.%)*units on hand = ans
    units + widgets = ans
    2nd ans * widget per unit = ans
    *Anticipated sales widgets*    A) $297,750. B) $300,000. C) $302,250. D) $320,250. E) $322,500.A) $297,750. B) $300,000. C) $302,250. D) $320,250. E) $322,500.
  17. 17A) $56,625. B) $56,875. C) $66,127. D) $67,325. E) $78,325.A) $56,625. B) $56,875. C) $66,127. D) $67,325. E) $78,325.A) $56,625. B) $56,875. C) $66,127. D) $67,325. E) $78,325.
  18. 18A) $118,000. B) $165,200. C) $212,500. D) $313,000. E) $295,000.sales budgeted / 1+% = ans
    *budgeted cogs*    A) $118,000. B) $165,200. C) $212,500. D) $313,000. E) $295,000.A) $118,000. B) $165,200. C) $212,500. D) $313,000. E) $295,000.
  19. 19A) $136,400. B) $181,600. C) $194,400 D)$200,000. E) $254,400.forecase sales -(forecase sales *%) = ans
    ans +inv target - inv = ans
    *budget purchase quarter*    A) $136,400. B) $181,600. C) $194,400 D)$200,000. E) $254,400.A) $136,400. B) $181,600. C) $194,400 D)$200,000. E) $254,400.
  20. 20A) Increase by approximately $8,000 per month. B) Remain approximately the same. C) Decrease by approximately $8,000 per month. D) Decrease by approximately $16,000 per month. E) Increase by approximately $16,000 per monthA) Increase by approximately $8,000 per month. B) Remain approximately the same. C) Decrease by approximately $8,000 per month. D) Decrea...A) Increase by approximately $8,000 per month. B) Remain approximately the same. C) Decrease by approximately $8,000 per month. D) Decrea...
  21. 21A) A cost equivalence between the two decision options. B) An $15,000 net advantage associated with the decision to fix the old boat. C) A $1,000 cost advantage associated with the decision to fix the old boat. D) A $25,000 cost advantage associated with the decision to fix the old boat. E) A $2,000 cost advantage associated with the decision to purchase a new boat.Similar boat - disposed = ans
    ans - rebuilt = ans
    *relevant cost analysis*    A) A cost equivalence between the two decision options. B) An $15,000 net advantage associated with the decision to fix the old boat. C) ...A) A cost equivalence between the two decision options. B) An $15,000 net advantage associated with the decision to fix the old boat. C) ...
  22. 22A) Only X B) Only Y C) Only Z D) Only Y and Z E) All three products: X,Y and Z521000 - 330000 = 191000
    191000- 78000 = 113000
    *what products, split off point*
    Y AND Z    A) Only X B) Only Y C) Only Z D) Only Y and Z E) All three products: X,Y and ZA) Only X B) Only Y C) Only Z D) Only Y and Z E) All three products: X,Y and Z
  23. 23A) $46. B)$30. C)$60. D) $55. E) $36.Sales price clash - (++clash #'s except alloc fixed) = ans
    *FOR UNIT FOR CLASH*    A) $46. B)$30. C)$60. D) $55. E) $36.A) $46. B)$30. C)$60. D) $55. E) $36.
  24. 24A) Slash, $125.00. B) Clash, $120.00. C) Slash, $62.50. D) Slash, $113.00. E) Clash, $36.00.*MORE PROFITABLE*A) Slash, $125.00. B) Clash, $120.00. C) Slash, $62.50. D) Slash, $113.00. E) Clash, $36.00.A) Slash, $125.00. B) Clash, $120.00. C) Slash, $62.50. D) Slash, $113.00. E) Clash, $36.00.
  25. 25A) $366. B) $346. C) $306. D) $374. E) $630.Normal selling price -(dm +dl+var fac over) - variable selling = ans
    *cm per unit*    A) $366. B) $346. C) $306. D) $374. E) $630.A) $366. B) $346. C) $306. D) $374. E) $630.
  26. 26A) Yes, because buying the blades would save Dana Company $1,000. B) No, because making the blades would save Dana Company $1,900. C) Yes, because buying the blades would save Dana Company $3,300. D) No, because making the blades would save Dana Company $3,300. E) No, because making the blades would save Dana Company $4,300.Variable /unit = ans
    $ to buy - ans = ans
    unit sales *ans
    *should allow purchase?*    A) Yes, because buying the blades would save Dana Company $1,000. B) No, because making the blades would save Dana Company $1,900. C) Yes...A) Yes, because buying the blades would save Dana Company $1,000. B) No, because making the blades would save Dana Company $1,900. C) Yes...
  27. 27A) $18,768. B)$19,768. C) $19,968. D) $24,168. E) Some amount other than these choices.A) $18,768. B)$19,768. C) $19,968. D) $24,168. E) Some amount other than these choices.A) $18,768. B)$19,768. C) $19,968. D) $24,168. E) Some amount other than these choices.
  28. 28—
  29. 29—
  30. 30A) $7.62. B) $7.66. C) $7.99. D) $8.24. E) $8.62.A) $7.62. B) $7.66. C) $7.99. D) $8.24. E) $8.62.A) $7.62. B) $7.66. C) $7.99. D) $8.24. E) $8.62.
  31. 31A) $416.00 unfavorable. B) $416.00 favorable. C) $471.00 unfavorable. D) $471.00 favorable. E) $681.00 favorable.A) $416.00 unfavorable. B) $416.00 favorable. C) $471.00 unfavorable. D) $471.00 favorable. E) $681.00 favorable.A) $416.00 unfavorable. B) $416.00 favorable. C) $471.00 unfavorable. D) $471.00 favorable. E) $681.00 favorable.
  32. 32$5.26. $5.26. $6.61. $6.21. $7.50.$5.26. $5.26. $6.61. $6.21. $7.50.$5.26. $5.26. $6.61. $6.21. $7.50.
  33. 33$72,576 favorable. $79,800 favorable. $78,624 favorable. $90,776 favorable. $100,800 favorable.$72,576 favorable. $79,800 favorable. $78,624 favorable. $90,776 favorable. $100,800 favorable.$72,576 favorable. $79,800 favorable. $78,624 favorable. $90,776 favorable. $100,800 favorable.
  34. 34$11.80. $12.00. $12.50. $13.20. $13.40.$11.80. $12.00. $12.50. $13.20. $13.40.$11.80. $12.00. $12.50. $13.20. $13.40.
  35. 35$14.80. $15.00. $16.00. $17.20. $18.20.$14.80. $15.00. $16.00. $17.20. $18.20.$14.80. $15.00. $16.00. $17.20. $18.20.
  36. 36$25,000 unfavorable. $57,500 unfavorable. $64,000 unfavorable. $61,964 unfavorable. $95,000 unfavorable.$25,000 unfavorable. $57,500 unfavorable. $64,000 unfavorable. $61,964 unfavorable. $95,000 unfavorable.$25,000 unfavorable. $57,500 unfavorable. $64,000 unfavorable. $61,964 unfavorable. $95,000 unfavorable.
  37. 37$18,148 favorable. $18,635 favorable. $18,682 favorable. $19,200 favorable. $26,400 favorable.$18,148 favorable. $18,635 favorable. $18,682 favorable. $19,200 favorable. $26,400 favorable.$18,148 favorable. $18,635 favorable. $18,682 favorable. $19,200 favorable. $26,400 favorable.
  38. 38$3,252 favorable. $7,312 favorable. $9,452 unfavorable. $26,072 unfavorable. $61,072 unfavorable.$3,252 favorable. $7,312 favorable. $9,452 unfavorable. $26,072 unfavorable. $61,072 unfavorable.$3,252 favorable. $7,312 favorable. $9,452 unfavorable. $26,072 unfavorable. $61,072 unfavorable.
  39. 39$265 unfavorable. $530 unfavorable. $795 favorable. $795 unfavorable. $1,060 unfavorable.$265 unfavorable. $530 unfavorable. $795 favorable. $795 unfavorable. $1,060 unfavorable.$265 unfavorable. $530 unfavorable. $795 favorable. $795 unfavorable. $1,060 unfavorable.
  40. 40$1,700 favorable. $3,200 unfavorable.Incorrect $3,200 favorable. $8,100 unfavorable. $8,100 favorable.$1,700 favorable. $3,200 unfavorable.Incorrect $3,200 favorable. $8,100 unfavorable. $8,100 favorable.$1,700 favorable. $3,200 unfavorable.Incorrect $3,200 favorable. $8,100 unfavorable. $8,100 favorable.
  41. 41$20,000 unfavorable. $34,000 unfavorable. $43,000 unfavorable. $92,000 unfavorable. $121,000 unfavorable.$20,000 unfavorable. $34,000 unfavorable. $43,000 unfavorable. $92,000 unfavorable. $121,000 unfavorable.$20,000 unfavorable. $34,000 unfavorable. $43,000 unfavorable. $92,000 unfavorable. $121,000 unfavorable.
  42. 42$31,500 unfavorable. $39,375 unfavorable. $65,625 favorable. $105,000 unfavorable. $136,500 unfavorable.$31,500 unfavorable. $39,375 unfavorable. $65,625 favorable. $105,000 unfavorable. $136,500 unfavorable.$31,500 unfavorable. $39,375 unfavorable. $65,625 favorable. $105,000 unfavorable. $136,500 unfavorable.
  43. 43$25,660 favorable. $29,800 unfavorable. $32,200 favorable. $10,360 unfavorable. $7,200 favorable.$25,660 favorable. $29,800 unfavorable. $32,200 favorable. $10,360 unfavorable. $7,200 favorable.$25,660 favorable. $29,800 unfavorable. $32,200 favorable. $10,360 unfavorable. $7,200 favorable.

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Flashcards on Cost Final, created by Rima Saleh on 15/04/2024.
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Rima Saleh
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