Question 6 (1 point) Which of the following is irrelevant to business decisions Question 6 options:

a) differential costs.

b) variable costs.

c) qualitative factors.

d) sunk costs.

Question 7 (1 point) James Corporation manufactures two models of its roasting pans, a standard and a deluxe model. Three activities have been identified as cost drivers and the related costs pooled together to arrive at the following information: Product Number of Setups Number of Components Number of Orders

Standard 12 8 440

Deluxe 16 14 750

Costs per pool $30,000 $76,000 $14,000

If activity-based costing is used, the product setup cost for the Standard model would be,

Question 7 options:

a) $12,857.

b) $17,143.

c) $1,071.

d) $1,866.

Question 8 (1 point) The codes of conduct for integrity include all of the following EXCEPT Question 8 options:

a) avoiding actual or apparent conflicts of interest.

b) refusing to advise or assist with the commission of fraud.

c) recognizing and communicating professional limitations.

d) communicating information subjectively.

Question 9 (1 point) A cost that changes in direct proportion to changes in the cost driver is a Question 9 options:

a) fixed cost.

b) joint cost.

c) mixed cost.

d) variable cost.

Question 10 (1 point) Hampton Company, a producer of computer disks, has the following information:

Income tax rate 40 percent

Selling price per unit $1.00

Variable cost per unit $0.60

Total fixed costs $36,000.00

What is the contribution margin per unit?

Question 10 options:

a) $0.40.

b) $0.60.

c) $1.00.

d) none of the above.