Cost
DJH Company has sales of P400,000, variable costs of P240,000, and fixed costs of P150,000. What is the break-even sales volume ? O a. P150,000 O b. P375,000 C. P390,000 O d. P550,000DJH Company has sales of P360,000, variable costs of P216,000, and fixed costs of P150,000. To earn a 10% return on sales, DJH must have sales of a. P375,000. O b. P440,000. C. P470,000. d. P500,000.Machine A has fixed costs of P450,000 and a variable cost of P20. Machine B has fixed costs of P600,000 and a variable cost of P14. What is the indifference point, in units? a. 22,500 b. 25,000 c. 42,858 d. An amount that cannot be O determined without more information.Contribution margin is 30% of sales. 'Profit is P80,000. Sales are P600,000. Fixed costs are a. P 90,000. b. P100,000. c. P160,000. d. P180,000.XYZ Company desires a profit of P120,000 and expects to sell 20,000 units. Variable cost per unit is P15 and total fixed costs are P160,000. The selling price must be O a. P40. O b. P30 . O C. P26. O d. P20. Contribution margin percentage is 30% and contribution margin per unit is P12. Which of the following is true? a. Variable cost per unit is P28. b. Return on sales is 12%. c. Selling price is P48. O d. Variable cost percentage is 12%.Refer to Reed Company. Assume that weighted average process costing is used. What is the cost per equivalent unit for material? O a. PO.55 O b . P1 .05 O C. P1.31 O d. P1.83 Refer to Reed Company. Assume that FIFO process costing is used. What is the cost per equivalent unit for conversion? a. P3.44 b. P4.24 C. P5.71 O d. P7.03Reed Company has the following information for November: Beginning Work in Process Inventory (705 complete as to conversion) 6, 000 unita Started 24,000 units Ending Work in Process Inventory (104 complete an to conversion) 8, 500 units Beginning WIP Inventory Costs: Material P23, 400 Conversion 50, 607 Current Period Costa: Material P31, 500 Conversion 76, 956 All material is added at the start of the process and all finished products are transferred out. Refer to Reed Company. How many units were transferred out in November? O a. 15,500 O b. 18,000 c. 21,500 O d. 24,000Hardin Company's data as of December 31 appear below: Cost of Goods Sold during the year 800,000 Factory Overhead applied in inventory ending balances Work in process 80, 000 Finished Goods 120,000 Cost of Goods Sold 200, 000 Under/over applied Factory Overhead account 35, 000 debit If the overhead is material and significant based on relative size of the impact on the analysis, the Cost of Goods Sold after allocation will be: O a. 765,000 O b. 782,500 c. 800,000 d. 817,500
