题目内容

Which of the following is a by-product?

A. Sawdust
B. Grain
C. Petrol
D. Timber

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Which TWO of the following are assumptions that are made when undertaking CVP analysis?

A. Selling price is constant
B. Variable costs are constant
C. You can hold inventory of variable amounts
D. Market research has determined demand

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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

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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

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Which of the following is a by-product?

A. Sawdust B. Grain C. Petrol D. Timber

Which TWO of the following are assumptions that are made when undertaking CVP analysis?

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?

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?

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

A. Sawdust
B. Grain
C. Petrol
D. Timber