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questions 27 through 31 27) When performing a profit center analysis, which of the following would not be used to measure the performance of the

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questions 27 through 31

27) When performing a profit center analysis, which of the following would not be used to measure the performance of the types of jobs? A) Gross profit margin B) Return on cash invested C) Consumption of management's time D) Number of jobs 28) Which of the following are considered revenues? A) Payments for materials B) Payments from project owners C) Payments to employees D) Payments for utility bills for the main office 29) Which of the following is not used to calculate the contribution margin? A) Construction costs B) Revenues C) Variable overhead D) Fixed overhead 30) Which of the following equations would be used to calculate the contribution margin ratio? A) 1 - Construction costs Fixed overhead B) Contribution margin * Revenues Revenues Revenues C) Contribution margin Revenues D) A and B 31) The break-even volume of work is expressed in which of the following units? A) Dollars of construction costs B) Square footage constructed C) Number of jobs D) Dollars of revenue 3

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