79.

Assume that the amount of one of a companys variable expenses in its flexible budget is $40,000. The actual amount of the expense is $42,000 and the amount in the companys planning budget is $44,400. The activity variance for this expense is:

rev: 06_25_2020_QC_CS-208650

Multiple Choice

• $4,400 F.

• $4,400 U.

• $2,200 F.

• $2,200 U.

84.

Assume the following information:

	Amount				Per Unit
Sales	$	300,000				$	40
Variable expenses		112,500					15
Contribution margin		187,500				$	25
Fixed expenses		38,000
Net operating income	$	149,500

The dollar sales to attain a target profit of $214,000 is:

Multiple Choice

• $363,500.

• $403,200.

• $672,000.

• $449,500.

89.

Assume the following (1) selling price per unit = $25, (2) variable expense per unit = $13, (3) the total fixed expenses = $20,500, and (4) net operating income = $14,000. Given these four assumptions, unit sales must be:

rev: 07_17_2020_QC_CS-208650

Multiple Choice

• 1,200 units.

• 2,875 units.

• 2,395 units.

• 3,450 units.