____ 46. Which of the following conditions normally would not indicate that standard costs should be revised?

a.	The engineering department has revised product specifications in responding to customer suggestions.
b.	The company has signed a new union contract which increases the factory wages on average by $2.00 an hour.
c.	Actual costs differed from standard costs for the preceding week.
d.	The world price of raw materials increased.

____ 47. The following data relate to direct labor costs for the current period:

Standard costs	9,000 hours at $5.50
Actual costs	8,750 hours at $5.75

What is the direct labor rate variance?

a.	$2,250.00 unfavorable
b.	$2,187.50 unfavorable
c.	$1,438.00 favorable
d.	$1,375.00 favorable

____ 48. If the expected sales volume for the current period is 7,000 units, the desired ending inventory is 200 units, and the beginning inventory is 300 units, the number of units set forth in the production budget, representing total production for the current period, is:

a.	7,000
b.	6,900
c.	7,100
d.	7,200

____ 49. If fixed costs are $1,400,000, the unit selling price is $220, and the unit variable costs are $120, what is the amount of sales required to realize an operating income of $200,000?

a.	14,000 units
b.	12,000 units
c.	16,000 units
d.	13,333 units

____ 50. What ratio indicates the percentage of each sales dollar that is available to cover fixed costs and to provide a profit?

a.	Margin of safety ratio
b.	Contribution margin ratio
c.	Costs and expenses ratio
d.	Profit ratio