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C. Increase No effect D. Decrease No effect Part 2 - Scenario question. Your Student VNU ID: 2105XXYY will be use in the question 11. Variable expenses for Pham Gia Company are 40% of sales. What are sales Baybee plc at the breakeven point, assuming that fixed expenses total $150,000 per year: A. $250,000 B. $375,000 Baybee pic (Baybee) manufactures hand-made cots for babies and is currently preparing its budget for February and has provided the following information: C. $600,000 D. $150,000 Budgeted sales 12. The break-even point in unit sales is found by dividing total fixed expenses Basic 220 units at E800 each Standard 310 units at E1, 195 each by : Deluxe 45 units at E1,640 each A. the contribution margin ratio. B. the variable expenses per unit Budgeted inventory and production C. the sales price per unit D. the contribution margin per unit. Basic Standard Opening (units) Not required Closing (units) Not required Question To be calculated 310 To be calculated N M Production (units) Answer Budgeted labour, materials and variable overheads for the Standard Standard Materials per unit at E8/metre 17 metres Question Labour per unit at E22/hour 14 hours Variable overheads (total for 310 units) 6,510 Answer Because of holidays one quarter of the labour time required for the production of the Standard will be overtime which is paid at a premium of 40% above the normal rate. Actual total overhead costs for the Deluxe in the last 6 months Units produced August 16,3XX September 16,0YY October 16,200 November 16.440 December 16.680 January 16,300 Baybee wishes to use this data to budget fixed and variable overheads for February. Calculate the budgeted total sales revenue for February. Calculate the budgeted production for February of the Basic and the Deluxe. Production (units) Basic Deluxe February. Calculate the budgeted total direct cost of the 310 units of the Standard to be produced in Budgeted total direct cost for the Standard If the budgeted fixed overhead absorption rate per labour hour for the Standard is E23, calculate the budgeted total fixed overheads for the Standard for February. Budgeted total fixed overheads for the Standard for February Using the high low method, calculate the budgeted total fixed overheads and variable overheads per unit for the Deluxe. Total fixed overheads Variable overheads per unitPg Dn 4 VNU - UNIVERSITY OF ST FRANCIS 6. As the level of activity increases, how will a mixed cost in total and per unit UEB ECONOMICS & BUSINESS behave? The answer representively in Total and Per Unit is COLLEGE OF BUSINESS & HEALTH ADMINISTRATION A. Increase Decrease B. Increase Increase Hanoi, May 2023 C. Increase No effect D. Decrease Increase E. Decrease No effect Full name: ...................."." 7. The following data have been collected for four different cost items. VNU student ID: ................... Cost Item Cost at 100 units Cost at 140 units $8,000 Unit: MANAGERIAL ACCOUNTING Code: ACCT126 $10.560 5.000 $5,000 EXAM CODE: 02 Time: 90 minutes 3 X > N $6,500 $9.100 STRUCTURE OF THE EXAM QUESTIONS $6,700 $8.580 Questions Marks 12 multiple choice questions 60 marks (5 per each) Which of the following classifications of these cost items by cost behavior is 1 scenario question 40 marks correct? Cost W Cost X Cost Y Cost Z Total 100 marks variable fixed mixed variable mixed fixed variable mixed Part 1 - Objective-test questions: Choose the best answer and give variable fixed variable variable explanations mixed fixed mixed mixed 1. Managerial accounting is concerned with reporting to A. Internal managers B. Shareholders 8. Phu Hai Corporation has provided the following production and average C. Government D. Credits cost data for two levels of monthly production volume. The company produces a single product. 2. Which of the following is NOT a tool of managerial accounting? Production volume ....................... 1,000 units 3,000 units A. Managerial costing B. Activities based costing D. PL balance Direct materials .............". ........ $30.90 per unit $30.90 per unit C. Variance analysis Direct labor ......................." ..... $40.20 per unit $40.20 per unit Manufacturing overhead .................$64.60 per unit $33.80 per unit 3. Which of the following is a scope of managerial accounting? The best estimate of the total variable manufacturing cost per unit is: A. Budgeting B. Forecasting A. $89.50 B. $18.40 C. Decision making D. Controlling C. $71.10 D. $30.90 4. Managerial accounting is related with 9. Which of the following is correct? The break-even point occurs on the CVP 1. The problem of choice making graph where: I1. Cause and impact of relationships A. total profit equals total expenses. Ill. Recording the transactions B. total profit equals total fixed expenses. A. I and II B. I, II, III C. total contribution margin equals total fixed expenses. C. I and Ill D. A only D. total variable expenses equal total contribution margin. 5. The following costs were incurred in January: direct materials $39,000, 10. Viet Anh Company is a single product firm. Viet Anh Company is predicting direct labor $26,000, manufacturing overhead $21,000, selling expenses that a price increase next year will not cause unit sales to decrease. What effect $14,000, administrative expenses $27,000. Prime costs during the month would this price increase have on the following items for next year? totaled: Contribution Margin Ratio and Break-even Point, representively: A. $86,000 B. $65,000 A. Increase Decrease B. Decrease Decrease C. $47,000 D. $127,000