6-10 Management Accounting. Please answer all. Thank you.

6. The make-to-order system begins with the customer's order and its technical requirements established in a contract. According to this type of manufacture, the selling price will be determined according to: a. No price can be determined before the end of the order. b. the rational cost plus? c. the budget prepared at the beginning of the year? d. a percentage of sales?

7. A couple thinks of selling their house in order to settle in Montreal to be closer to the job of the gentleman. They could sell their current home for $300,000 and buy a new one for $375,000. Currently, they must pay gas costs of $150 per week for both.

Living in Montreal, Mr. would have to pay $80 per month for a metro travel card. Madame would have to pay $60 per week in gas costs to get to work. The couple must pay $1,250 annually in insurance and registration fees per car. Monsieur could sell his car for $12,000. Per month, they pay $100 for life insurance and $40 for a magazine subscription. What is the total incremental cost of the decision to move to Montreal? a. $56,350 in costs saved b.$56,830 in additional costs c. $60,560 in additional costs d. $58,030 in additional costs

8. Based on the following data, what are the number of equivalent units as of January 31, using the weighted average cost method?

		Degre of advancemebt
	Units	Raw Materials	Transformation Cost
Products in progress as of January 1	150	60 %	30 %
Completed units put into production in January	3 200
Completed units put into production in January	3 050	100 %	100 %
Products in progress at January 31	350	45 %	30 %

a. 3 208 and 3 155

b. 3 358 and 3 305

c. 3 508 and 3 455

d. 3 400 and 3 400

9. A company that manufactures computer keyboards and monitors uses the make-to-order system. She receives various orders from companies specializing in the sale of computer equipment. It uses different predetermined FIFs for its two assembly lines. Here is the information regarding the pre-determined FIFs at the beginning of 2016 and the actual FIFs at the end of the 2016 financial year.

	Division A	Division B
FIF based on	machine-hours	cost of raw material
Planned FIF	250 000 $	100 000 $
Planned machine-hours	65 000 $
Projected costs of raw materials		75 000 $
Predetermined imputation rate
Actual FIF	260 000 $	130 000 $
Actual machine-hours	58 000 $
Actual cost of raw material		100 000 $
FIF imputed machine hours
FIF imputed cost of raw material

What are the allocated FIF amounts for divisions A and B of over or under allocation?  a. Division A: $10,000 undercharged; Division B: $30,000 undercharged b. Division A: $28,000 undercharged; Division B: $30,000 undercharged c. Division A: $10,000 undercharged; Division B: $0 overcharged or undercharged d. Division A: $28,000 undercharged; Division B: $3,000 overcharged

10. Which statement represents the behavior of variable and fixed costs?

a. The total fixed costs vary with the number of units produced and the variable costs will not vary with the level of production. b. The total fixed costs will modulate according to the variable costs and the variable costs are according to the level of production. c. The total fixed costs do not vary according to the number of units produced and the variable costs vary proportionally according to the level of production. d. Variable costs are directly related to the level of production; the fixed costs will vary only if the level of production is down.