Which of the following statements is not true about contribution? Select one: O a. Contribution margin is the contribution of the unit sale towards both fixed costs and profit. O b. Contribution helps in evaluating different areas of the business to determine which service or product line to emphasize based on the highest margin O c. Total contribution is the different between revenue and cost of sales O d. Total contribution equals to fixed cost when a company is at its break-even point AmongUs Inc. is contemplating the purchase of a machine that will provide it with net cash flows of $100,000 per year for 3 years. Interest is 10%. Assume the net cash flows occur at the end of each year. What is the present value of the 3 years' net cash flows? Select one: O a. $150,000 O b. $248,600 O c. $272,700 O d. $300,000 Zoom Company is planning to purchase a machine at a cost of $200,000. The planned delivery date is 1st February 2021. A deposit of $10,000 is to be paid on 1st December 2020. What would be shown in the cash budget of December 2020, with regard to this planned transaction? Select one: O a. $200,000 cash payment O b. $10,000 cash payment 0 . $10,000 cash receipt O d. $200,000 cash receipt The following statements are correct with regards to capital investments, except. Select one: O a. Investment decisions are made easier as cash forecasts are always accurate. O b. It may be very difficult to quantify all factors that impact on an investment decision. O C. The results from using an investment appraisal method is only one input into the final decision. O d. The validity of assumptions made in relation to an investment proposal may influence the final decision. Opal Inc. sold 30,000 units of its product last year with the following results: Sales revenue $900,000 Variable Costs 630,000 Contribution Margin 270,000 Fixed Costs 90,000 Operating Profit _$180,000 The company expects variable costs to increase by $3 per unit this year. Given the expected change in variable costs, how many units will have to be sold this year to earn the same operating profit as last year? Select one: O a. 45,000 units O b. 30,000 units O c. 31,667 units O d. 21,111 units Which of the following reasons could explain why a company would choose not to invest in a project with NPV>0? i) The project requires large resources which is beyond the company's capacity. ii) The project could result in low motivation and morale among workers. iii) The project will increase the wealth of the company's shareholders. iv) The project could cause environmental pollution and compromise the company's image. Select one: O a. ii and iv O b. i, ii and iv O c. i, ii, iii and iv O d. i and