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Question 81 The area manager of the Sheridan Restaurants is considering two possible expansion alternatives. The required investments, expected controllable margins, and the ROIs of each are as follows: Project Investment Controllable Margin ROI Winnipeg $295000 $102000 34.58% Regina $704000 $196000 27.84% The Sheridan segment has currently $5005000 in invested capital and a controllable margin of $1451450. Which one of following projects will increase the Sheridan division's ROI? O both the Winnipeg and Regina options O only the Winnipeg option O only the Regina option O neither the Winnipeg nor the Regina optionsQuestion 82 Waterway Pharmaceuticals is evaluating its Vioxx division, an investment centre. The division has a $45200 controllable margin and $305000 of sales. How much will Waterway's average operating assets be when its return on investment is 8%? $565000 $610200 $305000 $259800Question 83 Bramble Company recorded the following operating data: Sales $1241000 Contribution margin 467720 Total direct fixed costs 406000 Total operating assets Jan. 1, 2020 750000 Total operating assets Dec. 31, 2020 793000 Bramble Company's desired return 16% What is Bramble Company's ROI, rounded to the nearest whole number? O 8% O 16% 54% O 51%Question 84 The current controllable margin for Claremont Division is $62900. Its current operating assets are $200000. The division is considering purchasing equipment for $60900 that will increase annual controllable margin by an estimated $10000. If the equipment is purchased, what will happen to the return on investment for Claremont Division? {Round answer to nearest cent] an increase of 15.90% a decrease of 8.08% a decrease of 3.51% 0000 a decrease of 23.16% Question 85 Cruise Division of Sunland's Company's operating results include: controllable margin, $162000; sales, $1749100; and operating assets, $900000. The Cruise Division's ROI is 18%. Management is considering a project with sales of $124200, variable expenses of $74400, controllable fixed costs of $49800; and an asset investment of $90000. Should management accept this new project? No, since ROI will be lowered. Yes, since ROI will increase. O Yes, since additional sales always mean more customers. O No, since a loss will be incurred.Question 86 A company uses 39700 kilograms of materials for which they paid $8.00 a kilogram. The materials price variance was $162770 favourable. What is the standard price per kilogram? O $4.10 O $3.90 $9.00 O $12.10Question 8? The standard number of hours that should have been worked for the output attained is 8000 direct labour hours and the actual number of direct labour hours worked was 3400. If the direct labour price 1urariance was $3400 unfavourable, and the standard rate of pay was $19 per direct labour hour, what was the actual rate of pa'gur for direct labour? O $18 per direct labour hour C) $16 per direct labour hour O $20 per direct labour hour O $19 per direct labour hour Question 88 Tidex Company is a manufacturer of cleaning detergent. Cleanx is manufactured on a weekly basis. The following standards have been established to produce 10,000 litres of Cleanx: Standard direct labour hours of 5,000 to mix 10,000 litres of detergent Standard direct labour rate per hour: $18 Actual direct labour hours consumed: 5,500 Actual direct labour rate: $18.45 Calculate the Total Direct Labour Budget Variance (TDLBV). $11,475 Favourable O $9,000 Unfavourable $11,475 Unfavourable O $9,000 FavourableQuestion 89 A company developed the following per-unit standards for its product: 5 kilograms of direct materials at $3.00 per kilogram. Last month, 1000 kilograms of direct materials were purchased for $2870. Also last month, 680 kilograms of direct materials were used to produce 133 units. What was the direct materials price variance at the time of purchase? $12130 favourable $130 favourable O $12130 unfavourable $130 unfavourableQuestion 90 A compan'l:r developed the following perunit standards for its product: 5 kilograms of direct materials at $2 per kilogram. Last month, 1,000 kilograms of direct materials were purchased for $3010. Also last month, 690 kilograms of direct materials were used to produce 130 units. What was the direct materials quantitv variance for last month? 0 $80 unfavourable 0 $80 favourable O $620 unfavourable 0 $620 favourable