Which of the following highlights an accountant can identify from a performance report?

Select one:

a.

There is no need to investigate if a company performs well in selling, having actual sales dollars more than it budgeted.

b.If there is cost savings in direct material costs for a laboratory conducting blood test, possible reason for the cost savings could be using of less direct material as technicians had missed some testing steps

c.

There is no need to investigate if a company did not have any unfavorable cost variance.

d.

One of the possible reasons behind the difference between actual and budgeted direct material cost is customers of the company pay less when buying its products.

Proposal 1: Fixed costs of $20,000 and a breakeven point of 1000 units.

Proposal 2: Fixed costs of $40,000 and a breakeven point of 1400 units.

Which proposal should you choose if you are expecting to produce 1200 units?

Select one:

a.Proposal one

b.The best proposal is indeterminable

c.Proposal two

d.Both proposals are equally desirable.

For a company manufacturing sports shoes, which of the following cost is classified under customer service costs?

Select one:

a.Salary paid to staff to address after-sales questions from customers.

b.Transportation costs for shipping the sport shoes to dealers

c.Salary of an engineer working on the next generation of sports shoes.

d.Electricity costs for the plant producing sports shoes

Central Co. has provided the following data concerning its only product:

Selling price $100 per unit

Current sales 10,600 units

Break-even sales 9,540 units

What is the margin of safety in dollars?

Select one:

a.$954,000

b.$706,667

c.$1,060,000

d.$106,000

Sales total $200,000 when variable costs total $150,000 and fixed costs total $30,000. The breakeven point in sales dollars is:

Select one:

a.$30,000

b.$120,000

c.$40,000

d.$200,000

just give me a/b/c/d no explanation is needed