10 management accounting multiple choices. only solutions needed. but make sure at least 8 of them are correct. otherwise, I will deny your answer. And Do not negotiate price with me because the price and deadline is quite sufficient!! Thanks.

1. VV makes two pies: the \"Apple\" Pie and the \"Lemon\" Pie. Assume that the only constraint is the preparing process, with only 3,000 labour minutes available per day for preparation. VV should: Select one: A Make 400 Apple pies and 500 Lemon pies. B Make 300 Apple pies and 375 Lemon pies. C Make 400 Apple pies and 250 Lemon pies D Make 200 Apple pies and 500 Lemon pies. 2. The constraint in a report writing business is the proofreader. Sending the proofreader to a speed reading course so that he can proofread reports faster is an example of which of the following TOC steps?: Select one: A Identifying the constraint B Exploiting the constraint C Subordinating activities carried out by other workers in the business D Elevating the constraint 3. Furtastic Ltd specialises in the production of baby seal fur hats. Three machines are used sequentially in the production of hats. The middle machine keeps breaking down, meaning that the third machine often has no inventory to work on. What type of constraint is Furtastic facing? Select one: A Supply constraint B Managerial constraint C Material constraint D Demand constraint 4. An example of an internal, tangible constraint is: Select one: Worker reluctance to work overtime Managerial policy prohibiting work on weekends Unreliable supplier None of the above 5. Given a choice, a manager should choose the product mix that Select one: A maximises throughput. B maximises sales revenue. C minimises nonunitlevel costs. D minimises inventory costs. 6. What is the quantitative decision rule for the net present value method? Select one: a. Accept investments whose return on investment exceeds the accounting rate of return. b. Accept investments whose weighted average cost of capital exceeds the return on investment. c. Accept investments whose required rate of return exceeds the internal rate of return. d. Accept investments with a positive net present value. 7. One criterion that managers sometimes apply in ranking investment proposals is called the: Select one: a. profitability index b. annuity index c. investment opportunity index d. capital ranking approach 8. The main concept of time value of money is: Select one: a. that cash flows received in the distant future are not as valuable as cash flows received in the near future b. the recognition of all relevant costs in absolute dollars c. that cash flows received in different years should be treated as equal d. that cash payments made in the future have the same value today 9If the incremental revenue increased by $1 million dollars, what would be the aftertax cash inflow (income tax rate of 28 per cent)? Select one: a. $400 000 b. $1 008 000 c. $980 000 d. $720 000 10.Projects with a zero or positive net present value (NPV) are accepted using the net present value method. Why is this so? Select one: a. Because a nonnegative NPV ensures the company will be profitable. b. Because the company will have the relevant cash flow to pay its debts as, and when, they fall due. c. Because the return is at least equal to the cost of capital. d. Because a nonnegative NPV ensures the company will be profitable AND because the company will have the relevant cash flow to pay its debts as, and when, they fall due. 1. Providing quality inputs to a constraining resource is an example of: Select one: A Exploiting a constraint B Elevating a constraint C Redesigning a constraint D Decreasing investment 2. DeleteYou manufactures keyboards. The quality manager recently estimated that 40% of the keyboards sold last year had attracted complaints from customers regarding the poor quality materials used in the keyboards. Which of the following actions would be most helpful in dealing with this problem? Select one: A Increase external failure costs B Increase training costs C Increase inspection of finished goods D Increase spending on supplier selection 3. VV makes two pies: the \"Apple\" Pie and the \"Lemon\" Pie. Assume that the only constraint is the preparing process, with only 3,000 labour minutes available per day for preparation. VV should: Select one: A Make 400 Apple pies and 500 Lemon pies. B Make 300 Apple pies and 375 Lemon pies. C Make 400 Apple pies and 250 Lemon pies D Make 200 Apple pies and 500 Lemon pies. 4. An example of an internal intangible constraint is Select one: A Company policy of not employing casual workers. B Lack of land available for property development in the CBD. C A law prohibiting trading after 5pm on Sunday. D World shortage of raw materials needed for an organisation's production. 5. What is May's throughput contribution margin per hour of scarce resource for Part B17? Select one: A $50 B $150 C $100 D $200 6. The main concept of time value of money is: Select one: a. that cash flows received in the distant future are not as valuable as cash flows received in the near future b. the recognition of all relevant costs in absolute dollars c. that cash flows received in different years should be treated as equal d. that cash payments made in the future have the same value today 7. What technique is used to analyse investment proposals when the cash flow projections are uncertain? Select one: a. sensitivity analysis b. accounting rate of return c. cost/NPV ratio d. incremental analysis 8. The mayor of Smalltown, Western Australia, is considering the purchase of a computer system to automate the city's rate collections. The system costs $75 000 and has an estimated life of five years. The mayor estimates the following savings will result if the system is purchased. If Smalltown uses a 10 per cent discount rate for capital budgeting decisions, what is the net present value of the computer system? Select one: a. $79 057 b. $11 658 c. $4057 d. $63 342 9. The manager of George Pty Ltd is planning to purchase equipment costing $5000. The equipment will reduce operating costs by approximately $2000 per year over its threeyear life. The manager has decided to purchase the equipment because over the three years the company will save $1000. The major problem with the manager's analysis is that: Select one: a. the manager does not consider the time value of money b. the manager used the internal rate of return rather than the present value c. the manager did not use the annuity method d. the amount to be saved is only an approximation 10. Which of the following reasons would explain the popularity of the payback technique? Select one: a. It is simple to calculate. b. Its results are easy to interpret and understand. c. It provides a shortterm filter to eliminate some projects. d. All of the given answers