Basic Company produces and sells single product. The selling price is 25 and the variable cost is 15 per unit. The fixed cost is 100,000 per month. Average monthly sales is 11,000 units 80. The CM per unit and CMR is: a. 10:40% c. 15:40% d. Answer not given b. 40:160% 81. The break even point in: a. 10,000 b. 250,000 units 82. a. 12,000 83. 84. c. 10,000 units or 250,000 d. Answer not given If the desired profit of 20,000 before tax, it must generate sales of b. 300,000 units c. 10,000 units or 250,000 d. Answer not given If the tax rate is 30% and the desired profit is 21,000 after tax, it must generate sales of a. 325,000 or 13,000 units b. 13,000 or 315,000 units c. 12,040 units or 301,000 d. Answer not given How much sales in peso must be generated to earn a profit that is 88 of such sales? c. 208,333.33 d. Answer not given How many units must be sold to earn a profit of 2 per unit? a. 270,000 b. 312,500 85. a. 8,333.33 b. 10,000 86. 87. is: c. 12,500 d. Answer not given With an average monthly sales of 11,000 units, the margin of safety a. 1,000 units or 25,000 b. 11,000 units or 275,000 c. 10,000 units or 250,000 The break-even sales ratio i: c. 60% a. 91% b. 9% 88. 89. is: d. Answer not given d. Answer not given If the average monthly sales is 11,000 units,, the operating leverage a. 6 b. 11 c. 9.09 d. Answer not given If fixed costs will increase by 20,000, the break-even point in units will increase (decrease) by: a. 12,000 b. 10,000 90. c. 50,000 d. Answer not given If variable cost per unit will go up by 5, the BEP in peso will increase (decrease) by: a. 500,000 b. 250,000 91. c. (500,000) d. Answer not given If selling price will increase to 30, the BEP in units will: a. Remain unchanged b. Decrease by 166,667.75 c. decreased to 6,666.67 d. Answer not given CS Scanned with CamScanner nagement Variable Selling 16,800 15,000 Fixed Selling 14,700 14,700 Variable Admin 4,200 3,750 Fixed Admin 6,300 6,375 BUDGETED (units) ACTUAL (units) FG Beginning Inventory Production Sales 280 280 1,120 1,040 1,120 1,000 The budgeted cost were computed based on budgeted production and sales of 1,120 units, the company's normal capacity level. S uses a predetermined factory overhead rate for applying manufacturing overhead costs to its product. The denominator level used in developing the predetermined rate is the normal capacity. Any over or under applied is closed to cost of goods sold at the end of the year. There are no work-in process inventories at either the beginning or end of the year. The actual selling price was the same as the amount planned, 130 per unit. The previous year's planned per unit manufacturing costs were the same as the current planned unit manufacturing costs. The beginning inventory of finished goods for absorption costing purposes was valued at such per unit manufacturing cost. 92. The standard cost per unit are: Absorption a. 56 b. 46.5 c. 93.50 d. Answer not given Variable 46.50 56 74.75 The manufacturing cost variances are: 93. a. O Variable manufacturing b. 0 c. 3,720UF d. Answer not given. The operating income is: Fixed Manufacturing 120F 120UF 640UF 94- Absorption a. 33,675 b. 73,880 c. 34,175 Variable 34,055 64,750 33,675 d. Answer not given. 95. The value of finished goods ending inventory: Absorption 96. a. 320 b. 14,880 c. 17,920 Variable 320 17,920 14,880 d. Answer not given The total fixed costs expense on both method: Absorption a. 30,695 b. 30,575 c. 30,575 Variable 31,075 31,075 30,575 d. Answer not given 97. What is the actual manufacturing contribution margin? a. 46,500 b. 65,250 c. 83,500 d. Answer not given. What is the actual contribution margin? 98. a. 46,500 99. The c. 83,500 d. Answer not given. operating difference between S b. 65,250 absorption and variable is: income calculated between CS Scanned with CamScanner a. 380 b. 9,130 c. 500 d. Answer not given 100. The total variable costs. expenses variable method is: a. The same c. 65,550 b. 46,500 CS Scanned with CamScanner currently on both absorption and d. Answer not given