32, The individual who would most likely use only financial accounting information in making decisions is a A) factory supervisor. B) vice president of marketing. C) department manager. D) company stockholder.

11. The just-in-time (JIT) method of production focuses on A)reducing inventories. B) reducing operating expenses. C)increasing customer service. D) increasing sales revenue.

49. You have been provided with the following information:

Per Unit Total

Sales $15 $45,000

Less variable expenses 9 27,000

Contribution margin 6 18,000

Less fixed expenses 12,000

Operating profit $6,000

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

A)$9,000. B)$6,000 C) $3,000. D) $7,500

50. Using chart above, if unit sales decrease by 10%, how much will fixed costs have to be reduced by to maintain the current operating profit?

A)$6,000. B) $1,800. C) $12,000. D)$4,500