If revenues are $$20$ per unit, variable costs are $$10$ per unit, and fixed costs are $$150,$ what is the operating profit when $100$ units are sold?

$ $850$

$ $1,740$

$($$$16,000)$

$($$ $140)$ When is a company engaging in total quality management?

When the company has instilled a quality culture into the organization.

When the company's products are in conformity with quality specifications.

When the company's products meet industry standards.

When the company can effectively compete for a distinguished quality award. Which of the following statements is true concerning how companies benefit from using an activity$-$based accounting system?

They have had few changes in activities over time and few corresponding changes have been made in the accounting system.

They have low overhead costs.

They have a narrow range of products.

They have wide variations in the volume of individual production runs and setups are costly $($i$.$e$.,$ complex production methods$).$Which term describes the costs of activities that the company can eliminate without reducing product quality, performance, or value?

non$-$value$-$performance$-$quality$-$added costs.

non$-$value$-$added costs.

non$-$performance$-$added costs.

non$-$quality$-$added costs.