25 A company has sales of $111,000; cost of goods sold of $70,870; and total direct expenses of $7,820. The department' contribution to overhead is: Multiple Choice 8 01:57:42 O $103,180. @Book O $78,690. O $63,050. O $32,310. O $40,130.24 Division X makes a part that it sells to customers outside of the company. Data concerning this part appear below: Selling price to outside customers $ 50 Variable cost per unit $ 30 Total fixed costs $ 400, 000 8 01:57:36 Capacity in units 25 , 000 Division Y of the same company would like to use the part manufactured by Division X in one of its products. Division Y currently purchases a similar part made by an outside company for $49 per unit and would substitute the part made by Division X. Division Y requires 5,000 units of the part each period. @Book Division X has sufficient excess capacity to handle all of Division Y's needs without any increase in fixed costs and without cutting into outside sales. What is the lowest transfer price Division X will accept? Multiple Choice O $50 O $49 O $46 O $302 2 Using the information below, compute the cash conversion cycle: Days ' sales in accounts receivable 51 days Days ' sales in inventory 68 days / \\ Days' payable outstanding 61 days | 01:5?:23 | \\g .2' El Multiple Choice cBook O 28 days. 135 days. 58 days. 79 days. 0000 83 days. A retailer reports the following for its geographic divisions for the year. The profit margin for its Europe division is: 20 Americas Europe China Income $ 712 , 800 $ 224, 000 $ 179, 200 Sales 2, 160, 000 896, 000 640, 000 01:57:15 Multiple Choice eBook O 20%. O 25% O 28%. O 33%. O 45%.A company has two departments. Y and Z that incur advertising expenses of 511.400. Advertising expenses are allocated based on sales. Department Y 19 has sales of $536,000 and Department 2 has sales of $804,000. The advertlsing expense allocated to Departments Y and Z. respectively, are: /. \\ I 8 01:57:03I Multiple Choice \\/ 939\" 0 $4,9881$6.413. $4,560: $6.84 0' $6413: $4,988. $5.415: $5,985. 0000 $6.270: $5.130. Use the following data to find the direct labor rate variance if the company produced 7,000 units of product during the period. 16 Standard: Direct labor (3.9 hours per unit @ $8/hour) $ 31.20 per unit Actual cost incurred: 01:56:49 Direct labor (28,300 hours @ $8.5/hour) $ 240, 550 ebook Multiple Choice O $14,150 unfavorable. O $8,000 unfavorable. O $8,000 favorable. O $14,150 favorable. O $22,150 favorable.14 A company provided the following direct materials cost information. Compute the total direct materials variance. Standard costs assigned: Direct materials standard cost (414,000 units @ $5.00/unit) $ 2, 070, 000 Actual costs: 8 01:56:41 Direct materials costs incurred (412,750 units @ $5.20/unit) $ 2, 146, 300 eBook Multiple Choice O $76,300 Favorable. O $82,550 Favorable. O $6,250 Favorable. O $82,550 Unfavorable. O $76,300 Unfavorable