题目内容

Which of the following best defines the breakeven point?

A. The amount needed to sell to achieve a certain level of profit
B. The number of units needed to be sold to cover all costs
C. Unit sales required to meet target profit
D. The marginal cost of producing one more unit

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If the selling price of a unit of product increases, but nothing else changes, which of the following describes the impact of this on the breakeven point?

A. No change
B. More units need to be sold to breakeven
C. Fewer units need to be sold to breakeven
D. The margin of safety decreases

During the year ABC Co makes products W, X, Y and Z. Labour is a limiting factor. With the following contribution per unit and labour hours per unit, in which order should the company prioritise production to maximise profit?First:

A. W
B. X
C. Y
D. Z

Second:

A. W
B. X
C. Y
D. Z

Third:

A. W
B. X
C. Y
D. Z

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