Question 22.22. In the Elise Company, contribution margin per unit is $33 for Product S and $25 for Product T. Product S requires 3 machine hours and Product T requires 4 machine hours. What is the contribution margin per unit of limited resource for each product? S T (Points : 2)

$11.00 $6.25 $8.25 $8.33 $22.00 $12.50 $12.50 $12.50

Question 23.23. If the materials price variance is $3,600 F and the materials quantity and labor variances are each $2,800 U, what is the total materials variance? (Points : 2)

$800 F $2,800 U $3,600 F $6,300 F

Question 24.24. Preston Company manufactures a product with a unit variable cost of $140 and a unit sales price of $264. Fixed manufacturing costs were $720,000 when 10,000 units were produced and sold. The company has a one-time opportunity to sell an additional 3,000 units at $210 each in a foreign market which would not affect its present sales. If the company has sufficient capacity to produce the additional units, how would acceptance of the special order affect net income? (Points : 2)

Income would increase by $6,000. Income would increase by $156,000. Income would decrease by $162,000. Income would increase by $210,000.

Question 25.25. If an unprofitable segment is eliminated what happens? (Points : 2)

It is impossible for net income to decrease. Fixed expenses allocated to the eliminated segment will be eliminated. Variable expenses of the eliminated segment will be eliminated. It is impossible for net income to increase.