第七章单元测试
- A company makes a single product and incurs fixed costs of $30,000 per month. Variable cost per unit is $5 and each unit sells for $15. Monthly sales demand is 7,000 units. The breakeven point in terms of monthly sales units is:（ ）
- A company manufactures a single product for which cost and selling price data are as follows.
The margin of safety, expressed as a percentage of budgeted monthly sales, is : ( ) - A single product company has a contribution to sales ratio of 40%. Fixed costs amount to $90,000 per annum. The number of units required to break even is:( )
- A company's breakeven point is 6,000 units per annum. The selling price is $90 per unit and the variable cost is $40 per unit. What are the company's annual fixed costs? ( )
- The operating leverage factor indicates the percentage change in operating income that will occur from a 1% change in volume . It tells managers how sensitive the company's operating income is to changes in volume . （ ）
- Sensitivity Analysis is a "what-if" technique that asks what results will be if actual prices or costs change or if an under lying assumption changes. ( )
- Which of the following is false regarding choosing between two cost structures( )
- Which of the following is true regarding a company that offers more than one product? ( )
- A company with a low operating leverage ( )
- Contribution margin is revenues minus all variable costs whereas gross margin is revenues minus cost of goods sold. Contribution margin measures the risk of a loss, whereas gross margin measures the competitiveness of a product.（ ）
A:2,000 units
B:4,000 units
C:6,000 units
D:3,000 units
答案:3,000 units
A:73%
B:20%
C:125%
D:25%
A:225,000
B:36,000
C:150,000
D:impossible to calculate without further information
A:$300,000
B:$120
C:$240,000
D:$540,000
A:对 B:错
A:对 B:错
A:Choose the lower operating leverage option when sales volume is expected to be lower than the indifference point .
B:Choose the higher operating leverage option when sales volume is expected to be higher than the indifference point
C:The indifference point is the point where total revenues equal total expenses
D:The indifference point is the point at which costs under two options are the same
A:It has one unique breakeven point
B:Breakeven should be found using a simple average contribution margin
C:The breakeven point is dependent on sales mix assumptions.
D:Breakeven should be found for each product individually
A:has relatively more variable costs than fixed costs
B:has relatively more fixed costs than variable costs
C:has an equal proportion of fixed and variable costs .
D:has relatively more risk than a company with high operating leverage
A:错 B:对
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