第八章单元测试
- Baron Co. incurs the following costs to make 25,000 switches:
Switches can be purchased for $8 per switch，and all variable costs and $10,000 of fixed costs can be eliminated, however, $50,000 of fixed costs remain. Baron Co. should ( ) - The following data relate to the Super.
The capital invested in manufacturing and distributing 9,530 units of the Super per annum is estimated to be $36,200. If the required annual rate of return on capital invested in each product is 14%, the selling price per unit of the Super is, to the nearest $0.01: ( ) - Ess Company manufactures four products but next month there is likely to be a shortage of labour. The following information is available.
What order should the products be made in, in order to maximize profits? ( ) - The characteristics of Price-Takers can be summarized as ( )
- The characteristics of Price- Setters can be summarized as ( )
- Relevant information has two characteristics: (1) It pertains to the future. (2)It differs between alternatives. （ ）
- Considerations for Discontinuing Products, Departments, or Stores include ( )
- In making "sell as is" decisions, companies should consider all of the following EXCEPT for: ( )
- The formula for arriving at target cost is which of the following?( )
Keys to making short-term decisions include which of the following? ( )
A:impossible to make outsourcing decision without further information
B:purchase switches
C:make switches OR purchase switches has the same effect on operating income
D:make switches
答案:make switches
A:$133.66
B:$163.91
C:$144.31
D:$152.61
A:Q,R,S,T
B:R,Q,S,T
C:T,S,Q,R
D:S,T,R,Q
A:Heavy competition
B:Product lacks uniqueness
C:Not a brand name
D:Pricing approach emphasizes target costing
A:Product is branded
B:Product is more unique
C:Less competition
D:Pricing approach emphasizes cost-plus pricing
A:错 B:对
A:What could we do with the freed capacity?
B:Are there any fixed costs that can be avoided if we discontinue the product?
C:Does the product provide a positive contribution margin?
D:Will discontinuing the product affect sales of the company's other products?
A:Incremental costs that would be incurred by processing further.
B:All of the above should be considered ..
C:Costs incurred up to the "sell as is" decision point .
D:Incremental revenues that would be earned by processing further .
A:Revenue minus variable cost
B:Revenue minus actual profit .
C:Cost minus actual profit
D:Revenue minus desired profit
A:None of the all
B:Focusing on relevant revenues, costs, and profits
C:Both of the above
D:Using a contribution margin approach that separates variable costs from fixed costs
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