1- Pretty wanted to earn $35,000 net income, then she was to earn $58,333.3 operating income. Please calculate her tax rate!

A. 45%

B. 40%

C. 35%

D. 25%

2- What is "Not" step in solving programming problem?

A. Determine the objective function

B. Make predictions about future

C. Specify the constructions

D. Compete the optimal solution

3- Green Co uses high-low to estimate the variable and fixed cost components of a mixed cost. Based on the following data how much is the vertical intercept?

Week 1 (machine hour 68 ) (manufacturing labor costs $1190)

Week 2 (machine hour 88 ) (manufacturing labor costs $1211)

Week 3 (machine hour 62 ) (manufacturing labor costs $1004)

Week 4 (machine hour 72 ) (manufacturing labor costs $917)

Week 5 (machine hour 60 ) (manufacturing labor costs $770)

Week 6 (machine hour 96 ) (manufacturing labor costs $1456)

Week 7 (machine hour 78 ) (manufacturing labor costs $1180)

Week 8 (machine hour 46 ) (manufacturing labor costs $710)

A. $23.86

B. $23.68

C. $23.76

D. $23.67

4- The total revenues from operations for the Accounting period minus cost of goods sold and operating costs ( excluding income taxes ) is basically a process to calculate?

A. Net income

B. Operating income

C. Gross profit

D. contribution margin

5-operating income plus non-operating revenues ( such as interest cost) minus income taxes is basically a process to calculate?

A. Net income

B. Operating income

C. Gross profit

D. contribution margin

6- which inventory cost method that is required under GAAP

A. Process costing

B. Observation costing

C. Variable costing

D. fixed costing

7- Bertho Computers makes 5,200 units of a circuit board, CV124, at a cost of $280 each Variable cost per unit is $ 190 and fixed cost per unit is $ 90. DD Electronics offers to supply 5,200 units of CV124 for $ 260 If Bertho buys from.DD it will be able to save $ 10 per unit in fixed costs but continue to incur the remaining $ 80 per unit.How much unit relevant cost if making CV1242

A. $260

B. $200

C. $190

B. $280

8- The fundamental rethinking and redesign of business processes to achieve Improvements in critical measures of performance such as cost quality service, speed, and customer satisfaction is called?

A. Reengineering

B. Recmation

C. Redenaning

D. Resistant

9-What perspective if company initiate to improve customer-service process?

A. Financial perspective

B. Customer perspective

C. Internal business process perspective

D. Learning and growth perspective

10- Browny is one of the painting stores in Central. Its selling price is $ 550 each. Browny pays $ 15,300 for renting a booth in Central every month. Browny purchases painting from supplier for $ 250 each. If Browny sells 300 paintings. please find breakeven revenues?

A. $ 28,050

B. $ 28,500

C.$ 28,005

D. $ 28,550

11- J & J makes 5.200 units of modem, SPEEDY at a cost of $ 290 each. Fixed cost per unit is $ 100 and variable cost per unit is $ 190. Space Electronics offers to supply 5.200 units of SPEEDY for $ 270. If J & J buys from Space Electronic it will be able to save $ 20 per unit in fixed costs but continue to incur the remaining $ 80 per unit. How much unit relevant cost if buying SPEEDY?

A. $ 270

B.$ 200

C.$190

D. $ 280

12- Turtor has annual demand for cable 24,200 rolls, ordering cost per purchase order $ 175. carrying cost per year 15% of purchase costs, cost of cable $ 10 per roll, the purchasing lead time is 4 weeks, and Turtor is open 260 days a year (52 weeks for 5 days a week). Calculate the reorder point for cable!

A. 1,600 cable rolls

B. 1,800 cable rolls

C. 1,680 cable rolls

D.1,860 cable rolls

13- BNW manufacturer has collected information: Annual demand for cable 24,200 rolls, ordering cost per purchase order $ 175. carrying cost per year 15% of purchase costs, cost of cable $ 10 per roll, the purchasing lead time is 4 weeks. and BNW manufacturer is open 260 days a year (52 weeks for 5 days a week). Calculate the EOQ for cable!

A. 2,737 rolls

B. 2,773 rolls

C. 2,377 rolls

D. 2,373 rolls

14- Ryan presents the following for its first two years of operations, 2017 and 2018 What is revenue effect of price-recovery based on the data?

Number of T-shirts purchased (2017= 250,000) (2018=287,000)

Number of T-shirts discarded (2017= 21,500) (2018=23,500)

Number of T-shirts sold ( 1 row (row 2) (2017= 228,500) (2018=263,500)

Average selling price (2017= 42,000) (2018= 43,000)

Average cost per T-shirt (2017=$17,000 ) (2018= $15,000)

Administrative capacity ( Number of customers) (2017=4,700 ) (2018= 4450)

Administrative costs (2017= 1,739,000) (2018=1,691,000)

Administrative cost per customer (row 7/ row6) (2017= $370) (2018= $380)

A. $ 263,000

B. $ 236,500

C. $ 266,500

D. $263,500

15-What is the example of nonfinancial measures of customer satisfaction relating to quality?

A. The number of customer complaints

B. The percentage of defective products

C. Percentage of reworked products

D. The number of product and process design changes

16- The difference between selling price and variable cost per unit, is a calculation to find?

A. Contribution margin

B. Contribution margin per unit

C. Contribution margin percentage

D. Total contribution margin

17- Total revenues minus variable costs, is basically a process to calculate?

A. Net income

B. Operating income

C. Gross profit

D. Contribution margin

18-What is the example of manufacturing overhead cost?

A. Salary of production supervisor

B. Salary of accounting staff

C. Salary of sales staff

D. Salary of HRD staff

19- Employee education and skill levels is one of the balance scorecard measures which can be found in?

A. Financial perspective

B. Customer perspective

C. Internal business process perspective

D. Learning and growth perspective

20- Jones is book seller in a mall. Jones wants to make $35,000 operating Income. If Jones sells book for $430 each, variable cost is $230 each and annual fixed costs are $10,000. Please find how many units should Jones sell?

A. 255 units

B. 250 units

C. 225 units

D. 252 units

21- Bertho manufacturer produces bag. The data of June shows that the company's beginning inventory is 0. production 600 units, fixed manufacturing costs $1,500.000, and fixed marketing costs $500,000, variable manufacturing cost per unit produces $15,000, variable marketing costs per unit sold $3,000. How much budgeted total manufacturing cost per unit?

A. $15,750

B. $17,500

C. $15,700

D. $17,550

22- In regression analysis, the coefficient of determination:

A. Is used to determine the proportion of the total variation in the dependent variable (y) explained by the independent variable (X).

B. Ranges between negative one and positive one.

C. Is used to determine the expected value of the net income based on the regression line.

D. Becomes smaller as the fit of the regression line improves.

23- What are two generic strategies?

A. Competitive advantage and busines leadership

B. Market share and profit generator

C. Product differentiation and cost leadership

D. Market leadership and business leadership

24- Costs that are incurred on a defective product after a product is shipped to a customer is called?

A. Internal failure costs

B. External failure costs

C. Appraisal costs

D. Prevention costs

25- GreenCo uses high-low method to estimate the variable and fixed cost components of a mixed cost. Based on the following data, what equation should be used by managers?

Week 1 (machine hour 68 ) (manufacturing labor costs $1190)

Week 2 (machine hour 88 ) (manufacturing labor costs $1211)

Week 3 (machine hour 62 ) (manufacturing labor costs $1004)

Week 4 (machine hour 72 ) (manufacturing labor costs $917)

Week 5 (machine hour 60 ) (manufacturing labor costs $770)

Week 6 (machine hour 96 ) (manufacturing labor costs $1456)

Week 7 (machine hour 78 ) (manufacturing labor costs $1180)

Week 8 (machine hour 46 ) (manufacturing labor costs $710)

A. y= $14.22 x + $23.76

B. y = $14.92 x + $23.68

C. y= $14.29 x + $23.86

D. y=$14.82 x + $23.67