saint Leo University mBA-560 quiz 6

Question # 00001986 Posted By: neil2103 Updated on: 10/05/2013 05:18 PM Due on: 10/30/2013
Subject Accounting Topic Accounting Tutorials:
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1.Gypsy Joe's operates a chain of coffee shops. The company pays rent of $10,000 per year for each shop. Supplies (napkins, bags and condiments) are purchased as needed. The managers of each shop are paid a salary of $2,500 per month and all other employees are paid on an hourly basis. The costs of supplies relative to the number of customers in a particular shop and relative to the number of customers in the entire chain of shops is which kind of cost, respectively? (Points : 2)





2.Tri-State Food Service operates six fast food restaurants in the New England area. The company pays rent of $10,000 per year for each shop. The managers of each shop are paid a salary of $3,200 per month and all other employees are paid on an hourly basis. Relative to the number of hours worked, total compensation cost for a particular shop is which kind of cost? (Points : 2)





3.Larry's Lawn Care incurs significant gasoline costs. This cost would be classified as a variable cost if the total gasoline cost: (Points : 2)





4.Hico Bottling Company pays its production manager a salary of $5,000 per month. Salespersons are paid strictly on commission, at $2 for each case of product sold.
For Hico Bottling Company, the salespersons’ commissions are an example of: (Points : 2)





5.Felix Company produces a product that has a selling price of $12.00 and a variable cost of $9.00 per unit. The company's fixed costs are $60,000. What is the breakeven point measured in sales dollars? (Points : 2)





6.Barker Company's break-even point is 10,000 units. Its product sells for $25 and has a $10 variable cost per unit. What is the company's total fixed cost amount? (Points : 2)





7.Wall Company incurred $30,000 of fixed cost and $40,000 of variable cost when 1,000 units of product were made and sold. If the company’s volume doubles, the company’s total cost will: (Points : 2)





8.For the last two years, Barton Company had net income as follows:
20092010
Net income$80,000$100,000


What was the percentage change in income from 2009 to 2010? (Points : 2)





9.Ajani Company has variable costs equal to 40% of sales. The company is considering a proposal that will increase sales by $10,000 and total fixed costs by $6,000. By what amount will net income increase? (Points : 2)





10.Wall Company incurred $30,000 of fixed cost and $40,000 of variable cost when 1,000 units of product were made and sold. If the company’s volume doubles, the cost per unit will: (Points : 2)





11.Which of the following equations can be used to compute a firm's magnitude of operating leverage? (Points : 2)





12.Humboldt Corporation manufactures electronic products, including calculators and printers.

Cost items of the company include:

  1. Labor on assembling a printer
  2. Salary of an employee who supervises calculator manufacturing
  3. Materials used in making a printer
  4. Company president’s salary
  5. Salary of the manager of the Calculator Division
  6. Depreciation on corporate headquarters building
  7. Ink cartridges installed in printer during manufacture
  8. Depreciation on equipment used in making calculators
  9. Supplies used in corporate offices




Which of the costs listed above is a direct cost assuming the cost object is an individual printer? (Points : 2)





13.Hamlin Company expects to incur overhead costs of $100,000 per year and direct production costs (materials and labor) of $125 per unit. The estimated production activity for the upcoming year is 10,000 units. If the company desires to earn a gross profit of $50 per unit, what would be the sales price per unit? (Points : 2)





14.Overhead costs: (Points : 2)





15.Cost accumulation is used to: (Points : 2)





16.Parker & Co. expects overhead costs of $400,000 per year and direct production costs of $12 per unit. The estimated production activity for the 2010 accounting period is as follows:

1stQuarter2ndQuarter3rdQuarter4thQuarter
Units produced11,5009,0008,25011,250



The predetermined overhead rate based on units produced is (rounded to the nearest penny) is: (Points : 2)





17.Which of the following statements is true? (Points : 2)





18.A chair manufacturer makes custom chairs using hand tools, wood, glue, and varnish. Which of the following statements is true? (Points : 2)





19.Some costs that possibly could be traced directly to cost objects are nonetheless classified as indirect costs because: (Points : 2)





20.Humboldt Corporation manufactures electronic products, including calculators and printers.

Cost items of the company include:

  1. Labor on assembling a printer
  2. Salary of an employee who supervises calculator manufacturing
  3. Materials used in making a printer
  4. Company president’s salary
  5. Salary of the manager of the Calculator Division
  6. Depreciation on corporate headquarters building
  7. Ink cartridges installed in printer during manufacture
  8. Depreciation on equipment used in making calculators
  9. Supplies used in corporate offices



Which of the costs listed above is a direct cost assuming the cost object is the company as a whole? (Points : 2)



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  1. Tutorial # 00001819 Posted By: neil2103 Posted on: 10/05/2013 05:51 PM
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