21 Management Accounting. Please answer all ASAP. Thank you very much.

21. A company manufactures televisions, of which the HDX model is the most popular. Its selling price is $1,200. Sales for the month of October were $450,000 and generated an operating profit of $125,000. The cost structure is split between 50% for fixed costs and 50% for variable costs. Determine the break-even point in units for the product HDX. Please choose an answer.

a. 188 units

b. 375 units

c. 212 units

d. 200 units

22. Here is the information concerning the manufacturing costs of the GSE company.

	Quality Control	Accounting department	Manufacturing	Assembling	Total
FGF	425 000 $	150 000 $	400 000 $	300 000 $	1 275 000 $
Budgeted Service hours
Quality Contrl		6 000	21 000	7 000	34 000
Accounting department	7 500		8 500	5 500	21 500

Calculate the total cost of manufacturing overheads to be allocated (including the auxiliary sections of quality control and the accounting department) for the manufacturing and assembly shops using the direct method. Please choose an answer.

a. Manufacturing: $212,500 and Assembly: $75,000

b. Manufacturing: $721,802 and Assembly: $425,872

c. Manufacturing: $687,500 and Assembly: $587,500

d. Manufacturing: $809,821 and Assembly: $465,179

23. When we talk about the break-even point or the break-even point in a company, we are talking about:

Please choose an answer.

a. when the company is in loss.

b. from a level where gross profit is 0.

c. a level where revenue equals total fixed costs.

d. a level where revenue equals total variable costs.

24. UCB financial results for June are as follows

Sales $3,120,000

Variable costs $1,920,000

Margin on variable costs $1,200,000

Fixed costs $1,380,000

Profit (loss) (180,000) $

A total of 200,000 units were produced and sold during June. How many units must the company produce and sell to break even Please choose an answer.

a. 3,588,000 units

b. 143,750 units

c. 200,000 units

d. 230,000 units

25. Which of the following statements best describes activity-based costing (ABC)? Please choose an answer.

a. The CPA replaces the current cost price, maximizes the profitability of the company and is used to distribute the FIF.

b. The CPA is based on the cost estimate; it provides a lot of information for external users and is mainly concerned with budgeting.

c. The CPA is based on the allocation of costs by activity; used to allocate FIF, it is based on how the product is made.

d. Accounting system that helps internal decision-making, based on a breakdown of costs by activity and for estimating standard costs.