Management accounting, managers are more concerned with receiving information that is:…


) Administration accounting plays a role in
A cunningning new effects.
B evaluating operational regularityes.
C guideling absorbs.
D all of the balancehead.
2) Administration accounting, managers are balance disturbed delay receiving notice that is:
A wholly extrinsic and verifiable.
B wholly obsequious and definite.
C apt, supple, and delayout-delay useable.
D apt, wholly obsequious, and definite.
3) Which one of the aftercited absorbs should NOT be considered a frequented absorb of serving a detail customer who sign a customized indivisible computer by phone frequentedly from the manufacturer?
A the absorb of the arduous disk expedite domiciled in the computer.
B the absorb of shipping the computer to the customer.
C the absorb of leasing a utensil on a monthly cause that automatically tests arduous disk expedites precedently they are domiciled in computers.
D the absorb of packaging the computer for shipment.
4) At its give flatten of operations, a insuggestive manufacturing unwandering has completion inconstant absorbs similar to 65% of sales and completion unwandering absorbs similar to 20% of sales. If sales shift by $1.00, untrammelled pay obtain shift by
A $0.15
B $0.35
C $0.65
D An reply can't be solid from this notice.
5) ACME sodality has the aftercited fashionation absorbs for May:
units executed 2,000
Direct Esthetic $20,000
Direct Strive 4,000 hrs @ $15 per hour
Supplies $5,000
Rent $2,000
Depreciation $3,000
Supervision $8,000
In June they cunning to effect 3,000 individuals. What is their fashionation absorb per individual for May and completion fashionation absorbs for June?
A $49; $140,500
B $49; $147,000
C $43; $86,000
D $43; $129,000
6. The motive of managerial accounting is to stipulate notice that managers deficiency for
A. cunningning.
B. guide.
C. sentence making.
D. All of the balancehead replys are improve.
7. Shareef’s Window Sodality is in the regularity of preparing a fashionation absorb budget for August. Actual absorbs in July for 120 windows were:
Materials absorb $ 4,800
Labor absorb 3,000
Rent 1,500
Depreciation 2,500
Other unwandering absorbs 3,200
Total $15,000
The sodality is generally submissive and retailing 144 windows per-annum and each window is sold for $140.00. The sodality is accordingly threatening the appraisement to $125.00 for which administration estimates this obtain recognizeion sales to 200 windows. Materials and strive are the solely inconstant absorbs. Inferior what aspect should the sodality inferior the appraisement of its windows?
A. If completion proceeds exceeds completions absorbs inferior the new pricing
B. If incremental proceeds exceeds the old proceeds
C. If incremental improvement is a decisive calculate
D. If incremental absorbs abate
8. Which of the aftercited is not usually a calling of the guideler?
A. preparing budgets and work reports
B. filing tax restores
C. managing coin and retail securities
D. providing notice for administration sentences
9. A sodality escheatments utensilry absorbing $50,000 in October of 2006. Five years succeeding they disclose a improve, balance prolific utensil they could escheatment to reinstate the corporeal utensil. The new utensil absorbs $90,000 and the sodality has solid that they would be operative to retail the fashioner utensil for $30,000. In making the sentence encircling buying the new utensil, how considerconducive are completion corrupt absorbs?
A. $60,000
B. $40,000
C. $50,000
D. $10,000
10. Mixed absorbs are the corresponding as:
A. Semiinconstant absorbs
B. Step absorbs
C. Completion fashionation absorbs
D. Discretionary unwandering absorbs
E. A & C solely
11. The Offering boundary narration is rest by:
A. Subtracting completion unwandering absorbs from sales and dividing this by the calculate of individuals executed.
B. Adding completion inconstant absorbs and unwandering absorbs and dividing by the retailing appraisement per individual
C. Taking the retailing appraisement per individual and subtracting inconstant absorbs from it and dividing by the retailing appraisement per individual.
D. Dividing completion unwandering and inconstant absorbs by the retailing appraisement per individual.
E. B & C solely.
12. John’s Camera is generally retailing cameras at a appraisement of $100. The cameras possess a inconstant absorb of $75 per camera and John’s Camera has a completion unwandering absorb of $100,000. John’s Camera is generally retailing 5,000 individuals of cameras. John’s Camera is accordingly changing its fashionation regularity. Delay the shift in fashionation, John’s Camera obtain inferior its unwandering to $80,000 but educate its inconstant absorbs to $90 per individual. Should John’s Camera go obtrusive delay the shift in fashionation regularity?
A. Yes, accordingly the new fashionation regularity inferiors unwandering absorbs by $20,000
B. Yes, accordingly the new fashionation regularity educates the offering boundary
C. No, accordingly the new fashionation regularity leads to a disengage in improvements by $55,000.
D. No, accordingly the new fashionation regularity educates the inconstant absorbs by $15 per individual.
13. A sodality retails two effects - X and Y. Effect X is sold at a appraisement of $50 and has a inconstant absorb of $25. Effect Y is sold at a appraisement of $25 and has a inconstant absorb of $20. Effect X and Y are sold in similar amounts. How sundry individuals of Effect X must be sold in arrange to breakeven if the sodality has $100,000 in unwandering absorbs?
A. 3,333
B. 5,000
C. 6,667
D. 2,000
14. Cost-Volume Improvement segregation cannot be manufactured when:
  1. Costs can be obsequiously differentd into unwandering and inconstant components.
  2. Fixed and inconstant absorbs shift balance unanalogous intelligence flattens.
  3. Contribution boundary is domiciled on the dissonance betwixt retailing appraisement and inconstant absorbs.
  4. Breakeven purpose is fitted domiciled upon the unwandering absorbs disjoined by the offering boundary.

15. A sodality effects effects A, B, and C. The sodality has advance tonnage. Products A, B, and C possess a offering boundary of 10, 15, and 20, respectively. Products A, B, and C possess a offering boundary per hour of 10, 5, and 6.67 respectively. Assume that the singular esthetic for the unwandering is era, that is if an hour balance is late on submissive one balance effect, there would be an hour near late on submissive another effect. The sodality should effect:
  1. Product A accordingly it has the prominent offering boundary per hour.
  2. Product C accordingly it has the prominent offering boundary.
  3. Either Effect A or C accordingly they possess the prominent offering boundary or offering boundary per hour.
  4. The reply cannot be solid accordingly we do not distinguish the calculate of useoperative utensil hours.

16. A sodality is using the exalted-low rule and has solid the aftercited fashionation for the months of January, February, March, and April of 6,000, 5,000, 5,550, and 2,000, respectively. During the corresponding months, the absorbs were $500,000, 400,000, 425,000, and 200,000. The unwandering absorbs are:
  1. 150,000
  2. 450,000
  3. 50,000
  4. 75,000

17. Three absorb incurred by the Kenyon Sodality are summarized below:
1,000 Units 2,000 Units
Cost A $10,000 $9,000
Cost B $21,000 $21,000
Cost C $16,000 $32,000
Which of these absorbs are inconstant?
  1. A, B and C
  2. A and C
  3. A Only
  4. C Only
18: Conan Company’s monthly intelligence flatten ranged from a low of 17,000 individuals in May to a exalted of 26,000 individuals in October. Average fashionation was 20,000 individuals per month. Utilities absorb was $8,250 in May and $10,500 in October. The inconstant utility absorb per individual, to the straightforward cent, is:
  1. $0.25
  2. $0.40
  3. $0.47
  4. $0.49

Information for questions 19 and 20: Briar Tek has unwandering absorbs of $700,000. Selling appraisement per individual is $180 and Inconstant absorb per individual is $110.
19: How sundry individuals must Briar Tek Retail to gain a improvement of $560,000?
  1. 10,000
  2. 14,000
  3. 18,000
  4. 20,000

20: A new employee suggests that Briar Tek surety a slight union baseball team as a fashion of advertising. The absorb to surety the team is $3,500. How sundry balance individuals must be sold to cbalance this absorb?
  1. 25
  2. 40
  3. 50
  4. 45

21. When intelligence domiciled absorbing is implemented, the moderate upshot is usually that:
  1. the absorb of all effects obtain be exalteder.
  2. The absorb of all effects obtain be inferior
  3. The absorb of low largeness effects obtain be exalteder and the absorb of exalted largeness effects obtain be inferior
  4. The absorb of low largeness effects obtain be inferior and the absorb of exalted largeness effects obtain be exalteder.

22. Which of the aftercited is slight to happen when balance balancehead absorb pools are used?
A. Effect absorbs obtain be balance obsequious.
B. Recordkeeping obtain be balance dear.
C. Decisions such as effect pricing obtain be improved.
D. All of the balancehead are penny.
23. Tyler’s Consulting Sodality has escheatmentd a new $15,000 copier. This balancehead absorb obtain be shared by the purchasing, accounting, and notice technology provinces since those are the solely provinces which obtain be operative to admittance the utensil. The sodality has unwavering to arrange the absorb domiciled on the calculate of copies made by each province. The copier is estimated to stipulate 1 pet copies balance its breath. Each opposition has estimated the calculate of copies which obtain be made balance the breath of the copier.
Purchasing 350,000
Accounting 200,000
Information Tech 425,000
Note: Absorb allocations are computed to 4 suggestive digits. Resulting values are rounded to the perfect dollar.
If the purchasing province compels 140,260 copies this year what obtain be their arranged balancehead?
A. $25,200
B. $70,200
C. $1,109
D. $2,160
24. Which of the aftercited absorbs are constantly incremental and apt in sentence segregation?
A. occasion absorbs and elbow absorbs
B. elbow absorbs and avoidoperative absorbs
C. avoidoperative absorbs and occasion absorbs
D. corrupt absorbs and avoidoperative absorbs
25. The Tobias Sodality has 12 effete computers that are carried in list at a absorb of $13,200. If these computers are upgraded at a absorb of $7,500, they could be sold for $19,500. Alternatively, the computers could be sold “as is” for $9,000. What is the net utility or disutility of re-working the computers?
A. $12,000 utility
B. $1,200 helplessness
C. $10,200 helplessness
D. $3,000 utility
26. One of the shortcomings of oral managerial accounting straightforwards is that
a. very slight reason is put on reducing absorbs.
b. too considerconducive attempt is convergenceed on effect tendency.
c. not ample convergence is put on activities that expedite absorbs.
d. too considerconducive reason is put on absorbs.
27. Fast Delivery Sodality delivers packages and interest documents for topical interestes located in the Houston metropolitan area. If the sodality unwavering to inoculate an ABC absorbing straightforward to garner absorbs for its use, what would be an expend absorb expediter to use for the absorb of the packaging envelopes stipulated to customers?
a. Calculate of miles to be expediten in the delivery
b. Calculate of customers
c. Amount of fuel used in the truck
d. Calculate of packages
28. Match a immanent absorb expediter delay an expend intelligence pool on the upright.
a. Calculate of setups: esthetic receiving absorbs
b. Calculate of inspections: utensil setup absorbs
c. Calculate of receipts: rudimenty absorbs
d. Calculate of utensil hours: rudimenty absorbs
29. A retailer escheatmentd some trendy habiliments that possess bybygone out of phraseology and must be conspicuous down to 20% of the fashioner retailing appraisement in arrange to be sold. Which of the aftercited is a corrupt absorb in this aspect?
a. the fashioner retailing appraisement
b. the fashioner escheatment appraisement
c. the anticipated improvement
d. the general retailing appraisement
30. A sodality using intelligence domiciled pricing traces up the frequented absorb of property by 30% plus accuses customers for infrequented absorbs domiciled on the activities utilized by the customer. Infrequented absorbs are full as follows: $8.00 per arrange placed; $4.00 per different item arrangeed; $30.00 per restore. A customer places 10 sign delay a completion frequented absorb of $3,000, sign 300 different items, and compels 5 restores. What obtain the customer be full?
a. $5,330
b. $3,000
c. $5,759
d. $3,900
31: When accordingly a regularity that involves a esthetic labor, the optimal sentence
  1. minimizes the break-even purpose.
  2. minimizes the offering boundary per individual of output.
  3. maximizes the offering boundary per individual of the labor.
  4. minimizes completion unwandering absorbs.

32: A sodality has $25 per individual in inconstant absorbs and $1,000,000 per year in unwandering absorbs. Ask-for is estimated to be 100,000 individuals per-annum. What is the appraisement if a traceup of 40% on completion absorb is used to individualize the appraisement?
A) $35
B) $49
C) $27
D) $42
33: The appraisement which maximizes proceedss is the appraisement that should be chosen.
A) True
B) False
34: A manufacturing sodality effects and retails 20,000 individuals of a individual effect. Completion fashionation absorbs are $14/unit. If the completion sales are $560,000 what trace up percentage is the sodality using?
A) 100%
B) 10%
C) 200%
D) 40%
35: A sodality has a completion absorb of $50.00 per individual at a largeness of 100,000 individuals. The inconstant absorb per individual is $20.00. What would the appraisement be if the sodality expected a largeness of 120,000 individuals and used a traceup of 50%?
A) $75.00
B) $62.50
C) There is not ample notice in the amount to reply
D) $67.50
36: Which of the aftercited are apt in deciding whether to recognize or refuse a extraordinary arrange?
A. The application the arrange obtain possess on corporeal interest.
B. The appraisement that obtain be full on the extraordinary arrange.
C. The incremental absorb of filling the extraordinary arrange.
D. All of the balancehead.
37: Contreras Sodality has a tonnage of 40,000 individuals per year and is generally retailing all 40,000 for $400 each. Buerhle Sodality has approached Contreras encircling buying 2,000 individuals for solely $300 each. The individuals would be packaged in largeness, shy Contreras $20 per individual when compared to the usual packaging absorb.
Normally, Contreras has a inconstant absorb of $280 per individual. The annual unwandering absorb of $2,000,000 would be natural by the extraordinary arrange. What would be the application on improvements if Contreras were to recognize this extraordinary arrange?
A. Receipts would abate $200,000
B. Receipts would abate $160,000
C. Receipts would recognizeion $60,000
D. Receipts would recognizeion balance than $60,000
38: The Radek Sodality uses absorb-plus pricing delay a 30% trace-up. The sodality is generally retailing 80,000 individuals at $65 per individual. Each individual has a inconstant absorb of $47. In abstracted, the sodality incurs $240,000 in unwandering absorbs per-annum. If ask-for falls to 40,000 individuals and the sodality wants to abide to accuse the corresponding appraisement what improvement boundary percent obtain the sodality gain?
A. 22.6%
B. 26.2%
C. 57.5%
D. 30%
39: Shavon sodality has completion unwandering absorbs of $6,000,000 and completion inconstant absorb of $3,000,000 at a largeness flatten of 300,000 individuals. What appraisement would be full if the sodality used absorb plus pricing and a traceup of 25%?
A. $30.00
B. $37.50
C. $25.00
D. $12.50
40: What is the basic forestate of target absorbing?
A. Products should be planned to engage customer deficiencys at a appraisement customers are obtaining to pay that allows the sodality to compel a reasonoperative improvement.
B. Products should be planned to grasp as sundry features as potential.
C. Products should be planned domiciled on what features are technologically potential, and then traceeted to customers at a appraisement that cloaks the absorbs of pur-pose.
D. Customers are generally obtaining to pay for whatever companies pur-pose, so absorb should not be a rudiment in the pur-pose regularity.

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