If the sales quantity is 5000 units, the price is $20 per unit, and sales package cost per unit is $1 per unit, the sales commission 5% of sales revenue, the rent of sales store is $20,000 then the total selling cost is

1. 30,000
2. 5,000
3. 10,000
4. None of the other answers

Product costs in Absorption costing include

1. Direct Materials - Direct Labor - Variable Manufacturing Overhead
2. All Selling and Administrative Expenses
3. Fixed Manufacturing Overhead - All Selling and Administrative Expenses
4. Direct Materials - Direct Labor - Variable Manufacturing Overhead - Fixed Manufacturing Overhead

1. If the beginning cash balance is $5000, cash receipts is $60,000, cash payments $62,000, and the minimum end cash balance is $5,000, then the company will get ____ loan
2. 3000
3. 5000
4. 2000
5. None of the other answers

Product costs in variable costing include

1. Direct Materials - Direct Labor - Variable Manufacturing Overhead
2. All Selling and Administrative Expenses
3. Fixed Manufacturing Overhead - All Selling and Administrative Expenses
4. Direct Materials - Direct Labor - Variable Manufacturing Overhead - Fixed Manufacturing Overhead

If the available cash for the first quarter is $80,000, total cash payments are $75,000, and the minimum cash $15,000, so the company will borrow ...... In the next quarter the available cash is $90,000, the total payments are $50,000, so the company will pay the loan and the interest, if the interest rate is 6% annually, so the interest is .....

1. 300
2. 100
3. 450
4. None of the other answers

If the available cash is $65,000, cash purchases $35,000, direct labor $10,000, other expenses $ 30,000 include $5000 depreciation and amortization then the end cash balance is

1. 5000
2. -10000
3. -5000
4. None of the other answers

If units produced is less than units sold

1. Inventory increases, Absorption costing income is greater than Variable costing income
2. Inventory decreases, Absorption costing income is greater than Variable costing income
3. Inventory decreases, Variable costing income is greater than Absorption costing income
4. None of the other answers

Use the following data to compute ROI: sales $500,000, net operating income $50,000, average operating assets $200,000

1. 25%
2. 10%
3. 2.5
4. None of the other answers

If the available cash is $60,000, cash payments is $56,000, and the minimum cash $10,000, so the company will borrow ....., next month the available cash is $80,000, the

1. 6,000
2. 16,000
3. 4,000
4. None of the other answers

There are two production segments (A & B) in Beta Company, the data for April was as follows: sales revenue for the segments are 150,000, 100,000 respectively, the variable cost for the segments are 50,000, 40,000 respectively, the traceable fixed cost for the segments are 30,000, 20,000 respectively, and the common cost for the company is 60,000, then the net income for the two segments A & B respectively if the common costs should be allocated to segments based on the sales revenue of each segment is

1. 70,000 and 40,000
2. 34,000 and 16,000
3. 50,000
4. None of the other answers

If the sales revenue is $50,000, variable selling cost is 10% of sales revenue and fixed selling cost is 20,000, then the total selling cost is

1. 10,000
2. 25,000
3. 30,000
4. None of the other answers

........ arise because of the overall operation of the company and would not disappear if any particular segment were eliminated.

1. Traceable fixed costs
2. common fixed costs
3. variable costs
4. None of the other answers

......... income is only affected by changes in unit sales. It is not affected by the number of units produced. As a general rule, when sales go up, net operating income goes up, and vice versa

1. Variable costing
2. Absorption costing
3. Net
4. None of the other answers

Investment center

1. A segment whose manager has control over both costs and revenues, but no control over investment funds
2. A segment whose manager has control over costs, revenues, and investments in operating assets.
3. A segment whose manager has control over costs, but not over revenues or investment funds
4. Cost, profit, and investment centers