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Test Bank Questions for Midterm

Which of the following statements is (are) true? (1). An asset is a cost that will be matched with revenues in a future accounting period.
(2). Opportunity costs are recorded as intangible assets in the current accounting period.

A. Only (1) is true.

Which of the following statements is (are) false?
(1). In general, the term expense is used for managerial purposes, while the term cost refers to external financial reports.
(2). An opportunity cost is the benefit forgone by selecting one alternative over another.

A. Only (1) is false.

Which of the following best distinguishes an opportunity cost from an outlay cost?

D. Opportunity costs are sacrifices from foregone alternative uses of resources, whereas outlay costs are cash outflows.

Which of the following accounts would be a period cost rather than a product cost?

E. Freight out.

A company which manufactures custom-made machinery routinely incurs sizable telephone costs in the process of taking sales orders from customers. Which of the following is a proper classification of this cost?

B. Period cost

For a manufacturing company, which of the following is an example of a period cost rather than a product cost?

A. Wages of salespersons.

XYZ Company manufactures a single product. The product's prime costs consist of

A. direct material and direct labor.

Which of the following costs is both a prime cost and a conversion cost?

B. direct labor

Marketing costs include all of the following except:

D. Legal and accounting fees.

Property taxes on the manufacturing facility are an element of

C. Option C

Classifying a cost as either direct or indirect depends upon

D. the cost object to which the cost is being related.

The beginning Work-in-Process inventory plus the total of the manufacturing costs equals

C. total work-in-process during the period.

The cost of the direct labor will be treated as an expense on the income statement when the resulting:

D. products are sold.

Inventoriable costs:

D. are regarded as assets until the units are sold.

A product cost is deducted from revenue when

A. the finished goods are sold.

The amount of direct materials issued to production is found by

C. subtracting ending direct materials from direct materials available for production.

The beginning Finished Goods Inventory plus the cost of goods manufactured equals

E. cost of goods available for sale for the period.

Direct labor would be part of the cost of the ending inventory for which of these accounts?

D. Work-in-Process and Finished Goods.

The Work-in-Process Inventory of the Rapid Fabricating Corp. was $3,000 higher on December 31, 2010 than it was on January 1, 2010. This implies that in 2010

B. cost of goods manufactured was less than total manufacturing costs.

Which of the following is not a product cost under full-absorption costing?

C. Salaries paid to the top management in the company

The term "gross margin" for a manufacturing firm refers to the excess of sales over:

C. cost of goods sold, including fixed indirect manufacturing costs.

How would property taxes paid on a factory building be classified in a manufacturing company?

B. Fixed, product cost.

How would miscellaneous supplies used in assembling a product be classified for a manufacturing company?

D. Variable, product cost.

How would a 5% sales commission paid to sales personnel be classified in a manufacturing company?

C. Variable, period cost.

The student health center employs one doctor, three nurses, and several other employees. How would you classify (1) the nurses' salary and (2) film and other materials used in radiology to give X-rays to students? Assume the activity is the number of students visiting the health center.

B. Option B

Pete's Pizza Place has four pizza makers and ten other employees who take orders from customers and perform other tasks. The four pizza makers and the other employees are paid an hourly wage. How would one classify (1) the wages paid to the pizza makers and other employees and (2) materials (e.g., cheeses, sauce, etc.) used to make the pizza? Assume the activity is the number of pizzas made.

D. Option D

Which of the following statements is (are) true?
(1). The term full cost refers to the cost of manufacturing and selling a unit of product and includes both fixed and variable costs.
(2). The fixed cost per unit is considered constant despite changes in volume of activity within the relevant range.

A. Only (1) is true.

Given the following information for a retail company, what is the total cost of goods purchased for the period?

A. $298,800

A company had beginning inventories as follows: Direct Materials, $300; Work-in-Process, $500; Finished Goods, $700. It had ending inventories as follows: Direct Materials, $400; Work-in-Process, $600; Finished Goods, $800. Material Purchases (net including freight) were $1,400, Direct Labor $1,500, and Manufacturing Overhead $1,600. What is the Cost of Goods Sold for the period?

B. $4,200.

Compute the Cost of Goods Sold for 2008 using the following information:

B. $234,000

Seiler Company has the following information:

What was the direct labor for the period?

A. $5,500.

Seiler Company has the following information:

What was the cost of goods available for sale for the period?

B. $16,500

The estimated unit costs for a company to produce and sell a product at a level of 12,000 units per month are as follows:

What are the estimated conversion costs per unit?

B. $41

The estimated unit costs for a company to produce and sell a product at a level of 12,000 units per month are as follows:

What are the estimated prime costs per unit?

D. $52

The estimated unit costs for a company to produce and sell a product at a level of 12,000 units per month are as follows:

What are the estimated variable costs per unit?

A. $70

Calculate the conversion costs from the following information:

C. $4,500

During the year, a manufacturing company had the following operating results:

What is the cost of goods manufactured for the year?

A. $1,011,000

During April, the CJG Manufacturing Company had the following operating results:

What is the cost of goods manufactured for April?

B. $875,000

Laner Company has the following data for the production and sale of 2,000 units.

What is the variable manufacturing cost per unit?

A. $380

Laner Company has the following data for the production and sale of 2,000 units.

What is the total manufacturing cost per unit?

C. $480

Laner Company has the following data for the production and sale of 2,000 units.

What is the full cost per unit of making and selling the product?

D. $730

Laner Company has the following data for the production and sale of 2,000 units.

What is the contribution margin per unit?

C. $370

Laner Company has the following data for the production and sale of 2,000 units.

What is the conversion cost per unit?

C. $280

Laner Company has the following data for the production and sale of 2,000 units.

What is the prime cost per unit?

C. $300

The following information was collected from the accounting records of the CJG 65 for 3,000 units:

What is CJG's total cost per unit?

D. $250.

The difference between variable costs and fixed costs is (CMA adapted)

B. Unit variable costs are fixed over the relevant range and unit fixed costs are variable.

Which one of the following costs is classified as a period cost? (CIA adapted)

A. The wages of the workers on the shipping docks who load completed products onto outgoing trucks.

The following cost data for the month of May were taken from the records of the Paducah Manufacturing Company: (CIA adapted)

Based upon this information, the manufacturing cost incurred during the month was:

B. $80,000.

Sarasota Company, (a merchandising Co.) has the following data pertaining to the year ended December 31, 2006: (CPA adapted)

What is the cost of goods sold for the year?

B. $460,000

The Southeastern Company's manufacturing costs for the third quarter of 2008 were as follows: (CPA adapted)

What amount should be considered product costs for external reporting purposes?

D. $898,000

For Makwa's Product L, the costs for direct material, machining labor, and assembly labor represent

C. Prime costs.

The difference between the $100 estimated selling price for Product W and its total cost of $88 represents

B. Gross margin per unit.

The total overhead cost of $27 for Makwa's Product W is a

D. Mixed cost.

Research and development costs for Makwa's two new products are

D. Sunk costs.

The advertising costs for the product selected by Makwa will be

C. Period costs.

An opportunity cost is

the foregone benefit from the best alternative course of action.

The process of assigning indirect costs to products, services, people, business units, etc., is

C. cost allocation.

A ___________________ is any end to which a cost is assigned.

A. cost object

A cost allocation rule is the method or process used to assign the costs in the _________ to the ______________.

D. cost pool; cost object

Under full absorption costing, which of the following are included in product costs?

D. All fixed and variable manufacturing costs.

Waupun Company has the following unit costs:

What cost per unit would be used for product costing under full absorption costing?

C. $52

Waupun Company has the following unit costs:

What cost per unit would be used for product costing under variable costing?

B. $42

Cheboygan Company has the following unit costs:

Cheboygan produced and sold 10,000 units. If the product sells for $100, what is the gross margin?

B. $240,000

Cheboygan produced and sold 10,000 units. If the product sells for $100, what is the contribution margin?

C. $290,000

Cheboygan Company has the following unit costs:

Cheboygan produced and sold 10,000 units. If the product sells for $100, what is the operating profit under full absorption costing?

B. $240,000

Cheboygan Company has the following unit costs:

Cheboygan produced and sold 10,000 units. If the product sells for $100, what is the operating profit using a contribution margin income statement?

A. $170,000

Cost-volume-profit (CVP) analysis is a simple but powerful tool to assist management make operating decisions. Which of the following does not represent a potential use of CVP analysis?

C. Aids in evaluating tax planning alternatives.

Which of the following would not cause the break-even point to change?

C. Sales volume decreases.

If the fixed costs for a product decrease and the variable costs (as a percentage of sales dollars) decrease, what will be the effect on the contribution margin ratio and the break-even point respectively?

B. b

The Blue Company is currently selling its single product for $15. Variable costs are estimated to remain at 70% of the current selling price and fixed costs are estimated to be $4,800 per month. If Blue increases its selling price by 10%, its variable cost ratio will

B. decrease

Expense A is a fixed cost expense, B is a variable cost. During the current year the volume of output has decreased. In terms of cost per unit of output, we would expect that

D. expense B has remained unchanged.

If both the variable cost per unit and the selling price per unit decrease, the new contribution margin ratio in relation to the old contribution margin ratio will be:

D. Not enough information to tell.

A company's break-even point will not be increased by:

E. an increase in the number of units produced and sold.

Which of the following changes to a company's contribution income statement will always lower the break-even point (either in units or in dollars)?

A. Sales price increases by 10%.

Operating leverage refers to the extent to which an organization's cost structure is made up of:

C. fixed costs.

A decrease in the margin of safety would be caused by a(n):

A. increase in the total fixed costs.

At a break-even point of 400 units, variable costs were $400 and fixed costs were $200. What will the 401st unit sold contribute to operating profits before income taxes?

A. $.50

Barnes Corporation manufactures skateboards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below.



The break-even point (rounded to the nearest dollar) for Barnes Corporation for the current year is

B. $636,364.

Barnes Corporation manufactures skateboards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below.



For the coming year, the management of Barnes Corporation anticipates a 10 percent increase in sales, a 12 percent increase in variable costs, and a $45,000 increase in fixed expenses.
The break-even point for next year would be

A. $729,027.

You have been provided with the following information:



If sales decrease by 500 units, how much will fixed expenses have to be reduced by to maintain the current operating profit of $6,000?

D. $3,000.

XYZ Company's sales are $750,000 with operating profits of $130,000. If the contribution margin ratio is 40%, what did the fixed costs amount to?

D. $170,000.

The following costs have been estimated based on sales of 30,000 units:



What selling price will yield a contribution margin of 40%?

C. $39.58

Fowler Manufacturing Company has a fixed cost of $225,000 for the production of tubes. Estimated sales are 150,000 units. A before tax profit of $125,000 is desired by the controller. If the tubes sell for $5 each, what unit contribution margin is required to attain the profit target?

B. $2.33.

JJ Motors Inc. employs 45 sales personnel to market their line of luxury automobiles. The average car sells for $23,000, and a 6 percent commission is paid to the salesperson. JJ Motors is considering a change to the commission arrangement where the company would pay each salesperson a salary of $2,000 per month plus a commission of 2 percent of the sales made by that salesperson. The amount of total monthly car sales at which JJ Motors would be indifferent as to which plan to select is

A. $2,250,000.

Given the following information:



What would expected net income be if the company experienced a 10 percent increase in fixed costs and 10 percent increase in sales volume?

D. $1,375.

Given the following data:



If sales decrease by 500 units, by what % would fixed expenses have to be reduced by to maintain current net income?

C. 25.0%.

The Dooley Co. manufactures two products, Baubles and Trinkets. The following are projections for the coming year:



How many Baubles will be sold at the break-even point, assuming that the facilities are jointly used and the sales mix will remain constant?

C. 6,600

Breakeven analysis assumes that over the relevant range (CPA adapted):

C. Unit Variable Costs are unchanged.

At the break-even point the total contribution margin equals total: (CPA adapted)

D. Fixed costs

On January 1, 2006, Lake Co. increased its direct labor wage rates. All other budgeted costs and revenues were unchanged. How did this increase affect Lake's budgeted break-even point and budgeted margin of safety? (CPA adapted)

B. b

During 2006, Thor Lab supplied hospitals with a comprehensive diagnostic kit for $120. At a volume of 80,000 kits, Thor had fixed costs of $1,000,000 and a profit before income taxes of $200,000. Due to an adverse legal decision, Thor's 2007 liability insurance increased by $1,200,000 over 2006. Assuming the volume and other costs are unchanged, what should the 2007 price be if Thor is to make the same $200,000 profit before income taxes? (CPA adapted)

B. $135.00

The following information pertains to Syl Co.:



What is Syl's break-even point in sales dollars? (CPA adapted)

C. $50,000

The following pertains to Clove Co. for the year ending December 31, 2008:



Clove's margin of safety is: (CPA adapted)

A. $300,000

Kator Inc. manufactures industrial components. One of its products used as a subcomponent in auto manufacturing is KB-96. The selling price and cost per unit data for 9,000 units of KB-96 is as follows.



During the next year, sales of KB-96 are expected to be 10,000 units. All costs will remain the same except for fixed manufacturing overhead, which will increase 20%, and material, which will increase 10%. The selling price per unit for next year will be $160. Based on this data, Kator Inc.'s total contribution margin for next year will be: (CMA adapted)

D. $1,080,000

The selling price that would maintain the same contribution margin ratio as last year is

C. $10.00.

The number of T-shirts Donnelly Corporation must sell to break even in the coming year is

B. 19,250 units.

Sales for the coming year are expected to exceed last year's by 1,000 units. If this occurs, Donnelly's sales volume in the coming year will be

A. 22,600 units.

If Donnelly Corporation wishes to earn $22,500 in after tax net income for the coming year, the company's sales volume in dollars must be

D. $229,500.

Sanfran has the following data:



How many units must Sanfran produce and sell in order to break-even?

D. 22,500 units

Sanfran has the following data:



How many units must Sanfran produce and sell in order to achieve a profit of $30,000 per month?

C. 25,000 units

Sanfran has the following data:



If Sanfran produces and sells 30,000 units, what is the margin of safety?

B. 7,500 units

RedTail Mfg has the following data:



What dollar sales volume does RedTail need to break-even?

D. $1,233,333

RedTail Mfg has the following data:



What dollar sales volume does RedTail need to achieve a $50,000 operating profit per month?

A. $1,400,000

RedTail Mfg has the following data:



If RedTail has actual monthly sales of $1,500,000 and desires an operating profit of $50,000 per month, what is the margin of safety?

B. $266,667

KR Sales had $1,200,000 in sales last month. The variable cost ratio was 60% and operating profits were $80,000. What is KR's break-even sales volume?

B. $1,000,000

KR Sales had $1,200,000 in sales last month. The variable cost ratio was 60% and operating profits were $80,000. What sales volume does KR's need to yield a $200,000 operating profit?

C. $1,500,000

KR Sales had $1,200,000 in sales last month. The variable cost ratio was 60% and operating profits were $80,000. What is KR's margin of safety?

A. $200,000

Acme Sales has two store locations. Store A has fixed costs of $125,000 per month and a variable cost ratio of 60%. Store B has fixed costs of $200,000 per month and a variable cost ratio of 30%. At what sales volume would the two stores have equal profits?

A. $250,000

Acme Sales has two store locations. Store A has fixed costs of $125,000 per month and a variable cost ratio of 60%. Store B has fixed costs of $200,000 per month and a variable cost ratio of 30%. What is the break-even sales volume for Store B?

C. $285,714

Acme Sales has two store locations. Store A has fixed costs of $125,000 per month and a variable cost ratio of 60%. Store B has fixed costs of $200,000 per month and a variable cost ratio of 30%. What is the break-even sales volume for Store A?

B. $312,500

Genco Sales has two store locations. Carslberg has fixed costs of $250,000 per month and a contribution margin ratio of 35%. Tuborg has fixed costs of $400,000 per month and a contribution margin ratio of 65%. At what sales volume would the two stores have equal profits?

A. $500,000

Which of the following would not cause the break-even point to change?

B. Sales volume increases.

Which of the following would not cause the break-even point to change?

D. Sales volume decreases.

If the fixed costs for a product increase and the variable costs (as a percentage of sales dollars) increase, what will be the effect on the contribution margin ratio and the break-even point respectively?

A. a

A company's break-even point will not be increased by:

an increase in the number of units produced and sold.

A company's break-even point will not be changed by:

E. a change in the income tax rate.

A company's break-even point will not be changed by:

B. a change in the number of units produced and sold.

If both the variable cost per unit and the selling price per unit increase, the new contribution margin ratio in relation to the old contribution margin ratio will be:

D. Not enough information to tell.

Misa Corporation manufactures circuit boards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below.



The contribution margin ratio for the current year is

B. 49.3%

Misa Corporation manufactures circuit boards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below.



The break-even point (rounded to the nearest dollar) for Misa Corporation for the current year is

C. $1,724,138.

Misa Corporation manufactures circuit boards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below.



For the coming year, the management of Misa Corporation anticipates a 5 percent decrease in sales, a 10 percent increase in all variable costs, and a $45,000 increase in fixed expenses.
The operating profit for next year would be

A. $477,500.

Misa Corporation manufactures circuit boards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below.



For the coming year, the management of Misa Corporation anticipates a 5 percent decrease in sales, a 10 percent increase in variable costs, and a $45,000 increase in fixed expenses.
The break-even point for next year would be

D. $2,168,225.

You have been provided with the following information:



If unit sales decrease by 10%, how much will fixed expenses have to be reduced by to maintain the current operating profit?

D. $1,800.

You have been provided with the following information:



If sales decrease by 10%, what level of fixed expenses will maintain the current operating profit?

B. $20,400.

You have been provided with the following information:



If sales increase by 10%, what level of fixed expenses will yield a 20% increase in profits?

C. $25,200.

EM Sales had $2,200,000 in sales last month. The contribution margin ratio was 30% and operating profits were $180,000. What is EM's break-even sales volume?

C. $1,600,000

EM Sales had $2,200,000 in sales last month. The contribution margin ratio was 30% and operating profits were $180,000. What sales volume does EM's need to yield a $240,000 operating profit?

C. $2,400,000

EM Sales had $2,200,000 in sales last month. The contribution margin ratio was 30% and operating profits were $180,000. What is EM's margin of safety?

B. $600,000

Kanmore produces and sells three products. Last month's results are as follows:



Fixed costs total $200,000. What is Kanmore's break-even sales volume? (Assume the current product mix)

B. $416,667

Kanmore produces and sells three products. Last month's results are as follows:



Fixed costs total $200,000. What is Kanmore's margin of safety? (Assume the current product mix)

A. $83,333

Kanmore produces and sells three products. Last month's results are as follows:



Fixed costs total $200,000. What sales volume would generate an operating profit of $150,000? (Assume the current prodcut mix)

C. $729,167

The relevance of a particular cost to a decision is determined by the: (CMA adapted)

D. potential effect on the decision.

In a decision analysis situation, which one of the following costs is not likely to contain a variable cost component? (CMA adapted)

C. Straight-line Depreciation

Which of the following statements regarding differential costs is (are) false?
(A) The full cost fallacy occurs when a decision-maker fails to include fixed manufacturing overhead in the product's cost.
(B) When deciding whether or not to accept a special order, a decision-maker should focus on differential costs instead of full costs.

A. Only A.

Which of the following costs are irrelevant for a special order that will allow an organization to utilize some of its present idle capacity?

D. Unavoidable fixed overhead

Which of the following statements regarding special orders is (are) true?
(A) The primary decision for special orders is determining whether the differential revenue is greater than the differential costs associated with the order.
(B) The differential analysis approach to pricing for special orders could lead to underpricing in the long-run because fixed costs are not included in the analysis.

D. Both A and B are true.

Which of the following costs are not considered in a differential analysis for a make-or-buy decision?

E. Fixed overhead that will continue if the item is purchased

For the past five years, the RS Company has produced and sold electronic magnets to chemistry labs throughout the United States. Recently, a strong competitor has entered the market and RS is considering whether it should continue to produce and sell the electronic magnets. The following information has been gathered to assist management in their decision:
A) The machinery used to produce the magnet was purchased five-years ago for $500,000.
B) Four of the employees who produce magnets would be reassigned to the magnifying glass division.
C) The space now used to produce the magnets would be used to eliminate the need to rent warehouse space.
D) Sales volume (units) is estimated to drop by 50% once the competitor becomes fully operational.
Which of the items listed above is (are) relevant to the decision to continue the production and sale of the electronic magnets?

C. C and D.

Which of the following statements about the theory of constraints is (are) true?
(A) The theory of constraints focuses on determining the optimal product mix when one or more resources restrict the attainment of a goal or objective.
(B) The theory of constraints focuses on maximizing the rate of throughput contribution while minimizing investment and other operating costs.

D. Both A and B are true.

The theory of constraints focuses on maximizing throughput contribution margin while minimizing all of the following except

A. selling expenses per unit sold.

The AZ Company manufactures kitchen utensils. The company is currently producing well below its full capacity. The BV Company has approached AZ with an offer to buy 20,000 utensils at $0.75 each. AZ sells its utensils wholesale for $0.85 each; the average cost per unit is $0.83, of which $0.12 is fixed costs. If AZ were to accept BV's offer, what would be the increase in AZ's operating profits?

B. $800

The MNK Company has gathered the following information for a unit of its most popular product:



The above cost information is based on 4,000 units. A foreign distributor has offered to buy 1,000 units at a price of $16 per unit. This special order would not disturb regular sales. Variable shipping and other selling expenses would be an additional $1 per unit for the special order. If the special order is accepted, MNK's operating profits will increase by:

D. $4,000.

The following information relates to the Tram Company for the upcoming year.



The cost of goods sold includes $1,200,000 of fixed manufacturing overhead; the operating expenses include $100,000 of fixed marketing expenses. A special order offering to buy 50,000 units for $7.50 per unit has been made to Tram. Fortunately, there will be no additional operating expenses associated with the order and Tram has sufficient capacity to handle the order. How much will operate profits be increased if Tram accepts the special order?

C. $100,000

The Regal Baking Company is considering the expansion of its business into door-to-door delivery service. This would require an additional $12,500 in labor costs per month. Company-owned vehicles now used to make morning deliveries to restaurants could be used in the afternoons to make the home deliveries. However, it is estimated that an additional $5,000 would be required per month for gas, oil, and maintenance. It is further estimated that the home delivery use of the trucks would be allocated 45% of the existing $6,500 fixed vehicle costs. What is the differential delivery cost per month for expanding into the home delivery market?

B. $17,500

The Blade Division of Axe Company produces hardened steel blades. One-third of Blade's output is sold to the Forestry Products Division of Axe; the remainder is sold to outside customers. Blades' estimated operating profit for the year is:



The Forestry Division has an opportunity to purchase 10,000 blades of the same quality from an outside supplier on a continuing basis. The Blade Division cannot sell any additional products to outside customers. Should the Axe Company allow its Forestry Division to purchase the blades from the outside supplier at $1.25 per unit?

C. No; making the blades will save Axe $2,500.

The Blade Division of Axe Company produces hardened steel blades. One-third of Blade's 30,000 unit output is sold to the Forestry Products Division of Axe; the remainder is sold to outside customers. Blades' estimated operating profit for the year is:



The Forestry Division has an opportunity to purchase 10,000 blades of the same quality from an outside supplier on a continuing basis. The purchase price would be $1.25. If the Blade Division is now operating at full capacity and can sell all its units to outside customers at the present selling price, what is the differential cost to Axe of requiring that the blades be made internally and sold to the Forestry Division?

C. $7,500

The CJP Company produces 10,000 units of item S10 annually at a total cost of $190,000.



The XYZ Company has offered to supply 10,000 units of S10 per year for $18 per unit. If CJP accepts the offer, $4 per unit of the fixed overhead would be saved. In addition, some of CJP's facilities could be rented to a third party for $15,000 per year. What are the relevant costs for the "make" alternative?

C. $175,000

The CJP Company produces 10,000 units of item S10 annually at a total cost of $190,000.



The XYZ Company has offered to supply 10,000 units of S10 per year for $18 per unit. If CJP accepts the offer, $4 per unit of the fixed overhead would be saved. In addition, some of CJP's facilities could be rented to a third party for $15,000 per year. At what price would CJP be indifferent to XYZ's offer?

B. $17.50

Differential costs are (CMA adapted)

A. the difference in total costs that result from selecting one choice instead of another.

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