Managerial Accounting

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65. Jecth has revenues of 500,000.00, dependent costs of 300,000.00, and a pretax profit of 150,000.00. If the company increased the sales price per unit by 10.00%, reduced independent costs by 20.00% and left variable cost per unit unchanged, what would be the new breakeven point in pesos? a. 88.000.00 c. 110,000.00 b. 100,000.00 d. 125,000.00 66. Sepiroth Corp. has a contribution margin ratio of 26.00%. It aims to have a net income of 320,000.00 with a sales volume of 2,000,000.00. Its total fixed costs amount to: a. 200,000.00 c. 230,777.00 b. 83,200.00 d. 520,000.0067. A retail company determines its selling price by marking up variable costs by 60%. In addition, the company uses frequent selling price markdown to stimulate sales. If the markdown average 10%, what is the company contribution margin ratio? a. 27.50% c. 37.50% b. 30.60% d. 41.70% 68. Which of the following would decrease unit contribution margin the most? a. A 15.00% decrease in selling price b. A 15.00% increase in variable costs c. A 15.00% decrease in variable costs d. A 15.00% decrease in fixed costs69. A company produced 500 units of a product and incurred the following costs. Direct materials, 8,000.00; direct labor, 10,000.00 and overhead (20% fixed), 45,000.00. If the sales value of 500 units is 102,000.00, what is the contribution margin percentage? a. 44.00% c. 53.00% b. 47.00% d. 74.00% Data for Snow and Fang Corporation are shown below: Per Unit Percent of Sales Selling Price 75.00 100.00% Variable Expenses 45.00 60.00% Contribution Margin 30.00 40.00% Fixed expenses are 75,000.00 per month and the company is selling 36,000.00 units annually. 70. The marketing manager argues that an 8,000.00 increase in the monthly advertising budget would increase monthly sales by 15,000.00. Should the advertising budget be increased? a. No, profit is to decrease by 24,000.00 b. Yes, profit is to increase by 24,000.00 c. No, profit is to decrease by 9,600.00 d. Yes, profit is to increase by 9,600.00 e. No effect in Net Income71. Refer to original data. Management is considering using higher-quality components that would increase the variable cost by 3.00 per unit. The marketing manager believes the higher-quality product would increase sales by 15.00% per month. Should the higher-quality components be used? a. No, profit will be worse-off by 37,800.00 b. Yes, profit will be better-off by 37,800.00 c. No, profit will be worse-off by 38,700.00 d. Yes. profit will be better-off by 38,700.00 e. No effect in Net Income72. Treating this scenario independently. Assume that the management is purchased a new machinery which increases fixed costs by 10,000.00 per month but due to the enhance output of the said fixed asset the sales boosts by 75,000.00 per quarter. What is the net effect on income? a. No. profit will be worse-off by 90,000.00 b. Yes, profit will be better-off by 90,000.00 c. No. profit will be worse-off by 60,000.00 d. Yes, profit will be better-off by 60,000.00 e. No effect in Net Income Alexandria Door Company sells customized doors to home builders. The doors are sold for 60.00 each. Variable costs are 42.00 per door, and fixed costs total 450,000.00 per year. The company is currently selling 30,000.00 doors per year.73. Assume that the income tax rate is 30.00% compute the break sales in units and in pesos? a. 10,714.29 units and 642,857.14 pesos b. 17,500.00 units and 1,050,000.00 pesos c. 25,000.00 units and 1,500,000.00 pesos d. 35,714.29 units and 2,142,857.14 pesos 74. Management is confident that the company can sell 37,500.00 doors next year. The expected percentage increase in pretax net operating income for next year is? a. 100.00% c. 250.00% b. 75.00% d. 150.00% 75. Without prejudice to above problem, the expected after tax income for next year amounted to? a. 135.000.00 c. 157,500.00 b. 94,500.00 d. 225,000.00 Cactuar Sales Company is the exclusive distributor for a new revolutionary book bag. The product sells for 60.00 per unit and has a contribution ratio of 40.00%. The company fixed expenses are 360,000.00 per year.76. At 30.00% income tax rate, what sales level in units and in sales pesos required to earn an annual pretax profit of 90,000.00? a. 18,750.00 units and 1,125,000.00 pesos b. 17,850.00 units and 1,071,000.00 pesos c. 17,580.00 units and 1,054,000.00 pesos d. 15,870.00 units and 950,200.00 pesos 77. At 30.00% income tax rate, assume that negotiation with the various suppliers, the company was able to reduce its variable expenses by 3.00 per unit. What is the company's new break-even point in units and in sales pesos? a. 13,333.33 units and 800,000.00 pesos b. 15,000.00 units and 900,000.00 pesos c. 17,142.86 units and 1,028,571.43 pesos d. 16,666.67 units and 1,000,000.00 pesosSquare Enix markets two computer games: Final Fantasy X-2 and Final Fantasy XIII-2. A contribution format income statement for a recent month for the two games appears below: FF X-2 FF XIII-2 Selling Price 100,000.00 50,000.00 Variable Expenses 25,000.00 5,000.00 Contribution Margin 75,000.00 45,000.00 Total CM 120,000.00 Fixed Expenses 90,000.00 Net Income 30,000.00 78. Compute the overall contribution margin ratio for the company ? a. 75.00% c. 82.50% b. 80.00% d. 85.00%79. At 30.00% income tax rate, the overall break-even point for the company in sales pesos tantamount to? a. 109.090.91 c. 105,882.35 b. 112,500.00 d. 120,000.00 80. At break-even point, the contribution margin of FF X-2 and FF XIII-2 are? a. FF X-2 = 54,545.45 and FF XIII-2 = 35.454.55 b. FF X-2 = 60,000.00 and FF XIII-2 = 30.000.00 c. FF X-2 = 52,941.17 and FF XIII-2 = 37,058.83 d. FF X-2 = 56,250.00 and FF XIII-2 = 33,750.0080. At break-even point, the contribution margin of FF X-2 and FF XIII-2 are? a. FF X-2 = 54,545.45 and FF XIII-2 = 35,454.55 b. FF X-2 = 60,000.00 and FF XIII-2 = 30,000.00 c. FF X-2 = 52,941.17 and FF XIII-2 = 37,058.83 d. FF X-2 = 56,250.00 and FF XIII-2 = 33,750.00 Zell Dintch recently invested 325,000.00 to acquire the Rock Oyster, a restaurant on Boracay Island. Rock Oyster meals sell for an average of 30.00 and the average variable cost per meal is 12.00 Zell believes that by reducing newspaper advertising, he can reduce fixed costs by 10% from their current level of 12,000.00 per annum. Other fixed costs amount to 100,000.00 per annum. The current income tax rate is thirty percent. 81. What will be the restaurant's breakeven level of sales in peso and in units subsequent to the reduced advertising? a. 186,667 & 6,222 C. 184,667 & 6,156 b. 166,667 & 5,556 d. 164,667 & 5,489 82. What will be the restaurant's breakeven level of sales in peso and in units preceding advertising reduction? a. 186,667 & 6.222 c. 184.667 & 6,156 b. 166,667 & 5,556 d. 164,667 & 5,48983. Considering the reduced level of advertising, determine the meals must be sold (in peso and units) if Zell wants to earn a 20% rate of return on his investment from the post tax annual profit of the company? a. 293,000 & 9,767 c. 319,429 & 10.648 b. 321,429 & 10,714 d. 339,429 & 11,314 84. A new marketing program is expected to stimulate sales by 10.00% but will require additional fixed costs on advertisement by 8,000.00. What will be its net effect on income or loss of the company, assuming pretax profit last year is equal to 50,000.00? (ignore reduction of newspaper advertising costs) a. Net income will increase by 8,200.00 b. Net income will decrease by 15,000.00 c. Net income will increase to 8,200.00 d. Net income will decrease to 35,000.0085. To induce customers to patronage the restaurant, Zell has decided to grant its employees a 2.00% commission for every meal serve to a satisfied customer. Upon dining with the restaurant, the Customer will accomplish a feedback form to rate whether they were contended with the service provided by the waiter or waitress assigned on their table. Suppose the marketing program is a success and all customers gives positive feedbacks, ignoring the reduction of newspaper advertising costs, what is the new breakeven point in number of meals must be serve in order to arrive at a post tax income of 17,500.00? a. 7,183.91 c. 6,363.64 b. 7,873.56 d. 7,127.77