Reference no: EM131421407

Quiz

Question 1. Dougherty Company employs 20 individuals. Eight employees are paid $12 per hour and the rest are salaried employees paid $3,000 a month. How would total costs of personnel be classified?
Fixed cost within relevant range
Variable
Mixed
Variable cost within relevant range

Question 2. For January, the cost components of a picture frame include $0.35 for the glass, $0.65 for the wooden frame, and $0.80 for assembly. The assembly desk and tools cost $400. A total of 1,000 frames is expected to be produced in the coming year. What cost function best represents these costs?
y = 1.80 + 400X
y = 400 + 1.80X
y = 2.20 + 1,000X
y = 1.00 + 400X

Question 3. Which cost estimation method may use time-and-motion studies to analyze the relationship between inputs and outputs in physical terms?
定量分析
帐户分析
会议
Industrial engineering

Question 4. Penny's TV and Appliance Store is a small company that has hired you to perform some management advisory services. The following information pertains to 20X2 operations. Sales (2,000 televisions) $900,000; Cost of goods sold $400,000; Store manager's salary per year $70,000; Operating costs per year $157,000; Advertising and promotion per year $15,000; Commissions (4% of sales) $36,000. What was the variable cost per unit sold for 20X2?
Var cost = 400,000 + 36,000
所以PU VAR成本= 436,000 / 2000 = 218
$ 200
$ 339
$ 218
$ 18

Question 5. Feedback regarding previous actions may affect
implementation of the decision.
未来的预测。
the decision model.
All of the above

Question 6. For decision making, a listing of the relevant costs
will help the decision maker concentrate on the pertinent data.
will only include future costs.
will only include costs that differ among alternatives.
All of the above

Question 7. A computer system installed last year is an example of a(n)
avoidable cost.
differential cost.
relevant cost.
sunk cost.

问题8. Northwoods Incorporated Incorporated制造质朴家具。成本会计系统估计制造成本为每张桌子90美元，包括80％的可变成本和20％的固定成本。该公司具有剩余容量。诺斯伍德（Northwoods）的政策是将全额成本增加50％的加价。诺斯伍德（Northwoods）被邀请竞标仅一次性的特别订单，以提供100张乡村表。诺斯伍德最低的价格是多少？
Lowest bid = 80%*$90*100 = $7200
$ 6,300
$13,500
$9,000
$7,200

Question 9. In the theory of constraints, the only direct costs are
direct material, direct labor, and variable overhead costs.
investment costs.
direct material.
direct material and direct labor.

Question 10. Producing more non bottleneck output
allows for the maximization of overall contribution.
creates less pressure for the bottleneck workstations.
creates more inventory and increases throughput contribution.
创建更多的库存，但不会增加吞吐量的贡献。