题目内容

A business sells product A. The fixed costs of the business are $175,000. The contribution per unit of product A is $15. The business requires a profit of $50,000. How many units does the business need to sell?

A. 3,333 units
B. 15,000 units
C. 11,667 units
D. 12,500 units

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ABC Co sells product B. The fixed costs of ABC Co are $125,000. The variable cost of product B is $25. ABC Co expects to produce 12,500 units of product B.If the selling price were increased to $45, how many units of Product B would ABC Co need to sell in order to make a $50,000 profit?

A. 12,500 units
B. 8,750 units
C. 6,250 units
D. 2,500 units

Which of the following is an example of a sunk cost?

A. Depreciation charged in the previous year
B. Anticipated loss on foreign exchange
C. Loan repayments due next year
D. Market research to be commissioned

Interest is charged on an overdraft at 1.5% per month. What is the Annual Percentage Rate (APR) of this overdraft?

A. 18%
B. 17.8%
C. 19.6%
D. 21.4%

A company has entered into a contract that will produce cash inflows or $28,000 per annum for four years. If interest rates are 10%, what is the present value of the cashflow?

A. $88,760
B. $97,608
C. $106,120
D. $90,692

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