BR Company has a contribution margin of 8% Sales are SS65 on investment (RO? net operating income is S45200, and everage operat ng assets are Sonoo. what is ee compar s return 8.46 points Mutiple Cholce 041% 80% 325% 0.2% Help Save&E Lusk Corporation produces and sells 15,100 units of Product X each month The seling pice of Product X is $21 per unit, and variable expenses are $15 per unit A study has 3 n made concerning whether Product shode bedscontinued The study shoe rat so oo ofte so 100 n mot tr hede pe eschred n hvik radar be avoidable even if the product was discontinued Product X is discontinued, the annual financial advantage (disadvantage) for the company of eleminating this p should be 8 46 poines Mutiple Choice 61600 $10.400 $39.400 539,400) 4 makes 44,000 motors to be used in the production of its sewing machines. The average cost per monor ar this level of activity bs: Direct materials Direct labor Variable manufacturing overhead Fixed nanufacturing overhead $10.30 9.30 3.85 s 4.80 8.46 An outside supplier recently began producing a comperable motor thet could be used in the sewing machine The price offered to SP Corporation for this motor is $26 35r SP Corporation decides not to make the motors, there would be no other use for the production facilities and none of the fixed manufactuning overhead cost could be evoided Direct labor is a variable cost in this company The aninual financial advantage (dsadvantage) for the company as a result of making the motors rather than buying them from the outside supplier would ber Muliple Choice 83.600 297000 5 has received a request for a special order of 4,500 units of product A9O for $2710 each Product A90's unit product cost is $26 follows Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost $ 2.65 7.95 7.85 9.15 $26.88 8.45 points Assume thet direct labor is a verioble cost. The special order would have no effect on the company's total fixed manufacturing overhead costs The customer would lke modifications made to product A90 that would increase the variable costs by $3.50 per unit and that would have no salvage value. This special order would heve no effect on the annual financial advantage (disadvantage) for the compny as a result of accepting this special order should be require an investment of $24.000 in special molds that would Multiple Choice 08 400 6 Bruce Corporation makes four products in a single facility These products have the following unit product costs Products Direct materials Direct labor Variable nanufacturing overhead Fixed manufacturing overhead Unit product cost 14.90 $18.88 $11.60 $11.20 20.00 28.00 34.20 41.00 4.90 3.30 3.20 3.80 27.10 35.40 27.20 37.80 66.90 $77 50 $76.20 $93.80 846 points Additional data concerming these products are listed below Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units 4.40 5.90 4.90 4.00 $76.70 $94, 10 $88.00 $104.8 s 2.80 3 1.80 $3.9 2.20 4,600 4,600 3,600 2,600 The grinding machines are potentially the constreint in the production facility A cotal of 54,200 minutes are available per month on these machines Direct labor is a variable cost in this company How many minutes of grinding machine time would be required to satisly demend for oll four products? 7 Bruce Corporation makes four products in a single facility These products heve the folowing unit product costs Products Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost 15.90 $19.80 312.8 $15.50 17.90 21.30 15.70 9.70 8 46 4.70 5.90 8.405.40 27.80 14.70 14.80 16.80 66.30 61.70 51.70 47.40 Additionel deta concerning these products are listed below Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units 2.15 1.25 0.85 0.45 588.20 572.60 $69.40 $64.18 $2.90 $ 3.48 % 3.10 $ 3.00 3,300 2,300 2,300 4,300 The grinding machines are potentially the constraint in the production facility A total of 10,500 minutes are available per month on these machines Direct labor is a variable cost in this company Which product makes the MOST profisable use of the grinding machines (Round your intermediate celculations to 2 decimal places) 8 Bruce Corporation makes four products in a single facility These products hove the following unit product costs Products Direct naterials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost $14.70 $1e.60 $11.40 $11.80 8.46 points 19.88 27.88 34.80 40.80 4.70 3.10 3.80 3.68 26.90 35.20 27.00 37.60 66.18 76.70 75,48 93.80 Additional data concerning these products are listed below Products Grinding minutes per unit selling price per unit Variable selling cost per unit Monthly denand in units 4.28 5.78 4.703.88 $76.50 $93.90 $87.89 $104.60 $ 2.60 $ 1.60 3.70$ 2.80 4,400 4,400 3,4092,480 The grinding machines are potentilly the consain ntheroducon ciyotl o 8300 minutes are avalloble per month on these machines Direct labor is a variable cost in this company Up to how much should the company be willing to pey for onie additional minute of grinding machine time if the company has made the best use of the existing grind machine capacity (Round your intermediane celculetions to 2 decimel places) 9 x. Y, and Z from a single raw material input in a joint production process Budgeted data for the next month is as follow Product X Product Y Product Z 3,209 12.00 $ 16.00 17.00 2.00 4.e0 4.00 $ 19.00 19.00 % 24.00 Units produced Per unit sales value at split-off Added processing costs per unit Per unit sales value if processed further 1,700 2,280 8 46 The cost of the joint raw material input is $80,000 Which of the products should be processed beyond the split-off point A) B)yes c) D) yes no yes yes yes no yes no yes no no Multiple Choice Choice A Moates Corporation has provided the following data c concerning an investment project thet it is considering Initial investment Annual cash flow Expected life of the project $280,00 $128,000 per year 8 46 points 4 years 9% Discount rate Click here to view Exhibit 13B-1 and Exhibit 13182, to determine the appropriate discount fectors) using the tables provided The net present velue of the project is closest to: (Round your intermediate calculations and final answer to the nearest whole doller amount.) Multiple Choice $134.592 $280.000 5052.000 Corporetion is planning en investment with the following characteristics (ignore income taxes) 12 Useful 1ife Yearly net cash inflow Salvage value Internal rate of return Required rate of return 7 years $99,80 8.46 points 11% 7% Click here to view Exhitbis 138-1 and Exhitbit 138-2. to determine t the appropriate discount foctonts) using the tables provided The initial cost of the equipment is closest to Multiple Choice 540300 $424.080 emanagement of Letheiser Corporation is considering o project that would require an initial invesment of $58,000 No other cash outflows would be required The The present value of the cash inflows would be $90,830 The profitability index of the project is clonest to 0gnore income taxes ) 8.48 Mutiple Choice 157 043 057 36 EXHIBIT 13B-1 Present Value of $t 1 1-1 Periods 4% 5 6% 7% 8% 9% 10% 11% 12% 13% 15% 14% 18% 16% 17% 19% 20% 21% 22% 23% 24% 25% 10.962 0.952 0943 0.935 0.926 0.917 0.909 0.901 0893 0.885 0.877 0.870 0.862 0.855 0.847 0.840 0.833 0.826 0.820 0.813 0.806 0800 907 0.890 0.873 0.857 0.842 0.826 0.812 0.797 0783 0.769 0.756 0.743 0.731 0.718 0.706 0.694 0.683 0.672 0.661 0.650 0.640 0889 0864 O 840 0816 0794 0.772 0.751 0.731 0.7 1 2 0693 0675 0658 0641 .624 O609 0593 0.579 0564 0551 0537 0.524 0.512 823 0.792 0.763 0.735 0.708 0.683 0.659 o636 0.613 0.592 0.572 0.552 0.534 0.516 0.499 0.482 0.467 0.451 0.437 0423 0410 4 0.855 0 5 O 822 0.784 0.747 O7 13 0681 0.650 0.621 0.593 0567 0.543 .519 0497 0.476 0456 0437 0419 O402 0386 0.370 0355 0.341 0.328 6 0.790 0.746 0.705 0666 0.630 0.596 0.564 0.535 0.507 0.480 0456 0432 0410 0.390 0.370 0.352 0.335 0.319 0.303 0.289 0275 0.262 760 0.711 0.665 0.623 0.583 0.547 0.513 0.482 0.452 0.425 0.400 0.376 0.354 0.333 0.314 0.296 0.279 0.263 0 249 0.235 0.222 0210 0.73 1 0677 0627 0582 0540 0502 0467 o.434 0 404 0.376 0.351 O.327 0.30S 0.285 0.266 0 249 O 233 O 218 0204 O19, O179 0168 9 0703 0645 0592 0544 0.500 0.460 0,424 0.391 0.361 0.333 0.308 0.284 0.263 O 243 O 225 209 0194 0180 016, 155 0144 0134 10 0.676 0614 0558 0.508 0.463 0.422 0.386 0.352 0.322 0.295 0.270 0.247 0.227 0.208 0.191 0.176 0.162 0.149 0.137 0.126 0.116 0.107 11 0650 0.585 0527 0.475 0.429 0.388 0.350 0.317 0.287 0.261 0.237 0.215 0.195 0178 0.162 0.148 0.135 0.123 0.112 0.103 0.094 0.086 625 0.557 0.497 0.444 0.397 0.356 0.319 0.286 0.257 0.231 0.208 0.187 0.168 0.152 0.137 0.124 0.112 0.102 0092 0083 0076 0069 0601 0.530 0.469 0.415 0.368 0326 0.290 0.258 0.229 0.204 0.182 0.163 0.145 0.130 0.116 0.104 0.093 0084 0075 0.068 0.061 0055 14 0577 0.505 0.442 0.388 0.340 0.299 0.263 0.232 0.205 0.181 0.160 0.141 0.125 0.111 0.099 0.088 0078 0069 0.062 0.055 0049 0.044 0481 0417 0.362 0.315 0.275 0.239 0.209 0.183 0.160 0.140 0.123 0.108 0.095 0084 0074 0065 0.057 0.051 0045 0.040 0035 16 0534 0.458 0.394 0.339 0.292 0.252 0218 0.188 0.163 0.141 0.123 0.107 0.093 0081 0071 0062 0054 0047 0042 0036 0032 0 028 7 0513 0.436 0.371 0.317 0.270 0231 0.198 0.170 0.146 0.125 0.108 0.093 0.080 0.069 0060 0052 0045 0039 0.034 0.030 0.026 0023 18 0.494 0416 0.350 0.296 0.250 0212 0.180 0.153 0130 0.111 0.095 0.081 0069 0059 0051 0044 0038 0032 0028 0.024 0.021 0018 19 0.475 0396 0.331 0.277 0.232 0.194 0.164 0.138 0.116 0.098 0.083 0070 0060 0051 0.043 0037 0031 0027 0.023 0.020 0017 0014 20 O 456 0377 0312 O 258 0215 0178 0 149 0 124 O. 104 OO87 0.073 0061 0 051 0043 003731 0026 0022 0019 0016 0014 0012 0439 0359 0294 O 242 0,99 O 164 0 135 0.1 12 O 093 0077 0064 0053 0044 0037031 0026 0022 0018 0015 0013 0011 oooo 0.184 0.150 0.123 0.101 0.083 0.068 0.056 0.046 0.038 0032 0026 0022 0018 0015 0013 0.011 0.009 0.007 0.138 0.112 0091 0.074 0060 0.049 0.040 0.033 0027 0022 0018 0015 0012 0010 0.009 0.007 0006 0.197 0.158 0.126 0.102 0082 0066 0053 0.043 0035 0.028 0023 0019 0015 0013 0010 0.008 0.007 0.006 0.00s 21 22 0422 0.342 0.278 0.226 23 0.406 0.326 0.262 0.211 0.170 24 0.390 0.310 0.247 0 25 0.375 0.295 0.233 0.184 0.146 0.116 0.092 0074 0 013 0010 0009 0.007 0.006 0005 0004 059 0047 0038 0.030 0.024 0020 0016 00 047 0.0 1 0.220 O 172 O 135 0.106 0084 0066 0053 0042 0033 0.026 0004 0003 0018 0014 0011 0009 0.007 0.006 0.005 0.004 0.003 0.002 0069 0.054 0.042 0.033 0026 0020 0.016 0012 0010 0008 0.006 0.005 0.004 0.003 0.002 0.002 0.037 0029 0022 0.017 0014 0011 0.008 0006 0.005 0.004 0.003 0.002 0.002 0002 0044 0033 0026 0.020 0.015 0012 0009 0007 0005 0.004 0.003 0.003 0.002 0.002 0001 0021 0017 0014 0011 0009 0007 0006 0.005 0361 0281 0220 0.172 0.135 0.106 0.084 0066 0 26 0.347 0.268 0.207 0.161 o.125 0.098 0.076 0.060 0.047 0037 0.029 0023 28 0333 0.255 0 196 0.150 0.116 0090 29 0.321 0243 0.185 0.141 0.107 0 082 0063 0048 0308 0231 0.174 0.131 0.099 0.075 0057 40 0.208 0.142 0097 0067 0046 0032 0.022 0015 0011 0008 0.005 0004 0.003 0.002 0001 0001 0001 0000 0000 0.000 0.000 0.000 1 8% 9% 10% 11% 12% 13% 14% 15% 16% 17% 18% 19% 20% 21% 22% 23% 24% 25% 10962 0952 0.943 0935 0 926 0.917 0909 0.901 0893 0.885 0.877 0870 0.862 0855 0.847 0840 0.833 0826 0820 0813 0.806 0.800 1.886 1.859 1.833 1808 1.783 1.759 1.736 1.713 1690 1.668 1.647 1626 1.605 1.585 1566 1.547 1.528 1.509 1.492 1.474 1457 1.440 2.775 2.723 2673 2624 2577 2.531 2487 2.444 2.402 2.361 2.322 2283 2246 2210 2.174 2.140 2.106 2074 2042 2011 1.981 1.952 4 3630 3546 3.465 3.387 3.312 3.240 3.170 3.102 3037 2.974 2914 285s 2798 2743 2690 2639 2.589 2.540 2.494 2.448 2404 2362 5 4452 4.329 4.212 4.100 3993 3.890 3.791 3696 3.605 3517 3.433 3.352 3.274 3.199 3.127 3058 2.991 2.926 2.864 2.803 2.745 2689 6 5242 5076 4.917 4.767 4.623 4.486 4.355 4.231 4.111 3.998 3.889 3.784 3.685 3589 3.498 3410 3.326 3.245 3.167 3.092 3.020 2.951 7 6.002 5.786 5.582 5.389 5.206 5033 4868 4.712 4564 4423 4288 4.160 4.039 3.922 3.812 3706 3.605 3.508 3.416 3.327 3.242 3.161 8 6.733 6.463 6210 5971 5.747 5535 5.335 5.146 4 968 4.799 4.639 4.487 4.344 4.207 4.078 3954 3.837 3.726 3619 3518 3421 3.329 9 7.435 7.108 6.802 6515 6.247 5.995 5.759 5537 5328 5.132 4946 4.772 4.607 4451 4.303 4.163 4.031 3905 3.786 3673 3.566 3.463 8111 7.722 7.360 7.024 6.710 6.418 6.145 5.889 5650 5.426 5.216 5019 4.833 4.659 4.494 4.339 4.192 4.054 3.923 3.799 3682 357 760 8.306 7.887 7499 7.139 6.805 6.495 6.207 5.938 5687 5453 5.234 5.029 4.836 4.656 4.486 4.327 4.177 4035 3.902 3.776 3656 12 9. 385 8.863 8.384 7943 7.536 7.161 6.814 6.492 6.194 5918 5.660 5.421 5.197 4.988 4793 4611 4.439 4.278 4.127 3.985 3851 3.725 13 9986 9.394 8.853 8.358 7.904 7,487 7.103 6.750 6424 6.122 5842 5.583 5342 5.118 4910 4715 4533 4 362 4203 4.053 3.912 3.780 14 10563 9.899 9.295 8.745 8.244 7.786 7.367 6.982 6.628 6.302 6002 5.724 5.468 5.229 5.008 4.802 4.611 4432 4265 4.108 3962 3824 15 11.118 10.380 9.712 9.108 8.559 8061 7.606 7.191 6.811 6462 6.142 5.847 5.575 5.324 5.092 4876 4.675 4.489 4.315 4.153 4001 3.859 16 11.652 10.838 10.106 9.447 8.851 8.313 7 824 7.379 6974 6604 6.265 5.954 5668 5.405 5.162 4.938 4.730 4536 4.357 4.189 4033 3.887 17 12.166 11.274 10.477 9.763 9.122 8544 8.022 7549 7.120 6.729 6.373 6047 5749 5.475 5.222 4990 4775 4576 4.391 4219 4 059 3.910 18 12.659 11.690 10828 10.059 9.372 8.756 8201 7.702 7.250 6840 6.467 6.128 5818 5534 5.273 5033 4.812 4 608 4.419 4.243 4080 3.928 19 13.134 12.085 11.158 10.336 9.604 8.950 8.365 7.839 7.366 6 938 6.550 6 198 5 877 5584 5.316 5070 4843 4635 4.442 4.263 4097 3.942 20 13 590 12.462 11.470 10.594 9818 9.129 8514 7.963 7.469 7.025 6623 6.259 5929 5.628 5 353 5.101 4.870 4657 4.460 4279 4.110 3.954 14 029 12 821 11764 10 836 10017 9292 8.649 8.075 7.562 7.102 6.687 6312 5973 5.665 5.384 5.127 4.891 4675 4 476 4.292 4.121 3.963 1 1 22 14.451 13.163 12.042 11.061 10.201 9.442 8772 8.176 7 23 14857 13.489 12.303 1 24 15.247 13.799 12 550 11.469 10 529 9707 8.985 8.348 7.7 25 15.622 14.094 12 783 11.654 10 675 9 823 9077 8.422 7.843 7 330 6873 6 1.272 10.371 9.580 8.883 8266 7.718 7.230 6.792 6.399 6.044 5.723 5.432 5.167 4.925 4.703 4.499 4.311 4 137 3976 84 7 283 6.835 6434 6073 5746 5 451 5 182 4937 4.713 4 507 4.318 4.143 3.981 464 6097 5766 5467 5.195 4.948 4721 4514 4.323 4.147 3 985 72 6.906 6.491 6 118 5783 5.480 5 206 4.956 4.728 4 520 4 328 4.151 3.988 7.409 6.935 6514 6.136 5.798 5492 5215 4964 4.734 4.524 4.332 4.154 3.990 26 15983 14.375 13.003 11.826 10.810 9929 9161 8.488 7.896 7.3 27 16.330 14 643 13.211 11.987 10 935 10 027 9 237 8548 7.943 984 7 441 6961 6 534 6 152 5 810 5 502 5223 4970 4.739 4 528 4 335 4.157 3 992 470 6.983 6551 6 166 5.820 5 510 5 229 4975 4743 4531 4 337 4 159 3.994 9427 8.694 8055 7.496 7003 6566 6 177 5.829 5 517 5235 4979 4,746 4 534 4 339 4 160 3995 47 4.166 3 999 29 16.984 15 141 13 591 12.278 11.158 10.1 30 17 292 15.372 13.765 12.409 11.258 10274 40 19 793 17.159 15.046 13 332 11925 10 757 9779 8951 8244 7634 7.105 6642 6233 5871 5548 5 258 4997 4760 4544 42