Multiple Choice 12 points (0.75 points for each correet answer 1. The person MOST likely to use management accounting information is a(n): a. banker evaluating a credit application b. shareholder evaluating a stock investment e governmental taxing authority d. assembly department supervisor 2. translates an organization's mission and strategy into a comprehensive set of performance measures that provide the framework for implementing its strategy. a. Productivity component b. Product differentiation c. Cost leadership d. The balanced scorecard 3. Schuppener Company sells its only product for $18 per unit, variable production costs are $6 per unit, and selling and administrative costs are $3 per unit. Fixed costs for 10,000 units are S10,000. The contribution margin is: a. $12 per unit b. $9 per unit c. S11 per unit d. S8 per unit 4. What is the breakeven point in units, assuming a product's selling price is $100, fixed costs are $8,000, unit variable costs are $20, and operating income is $32,000? a. 100 units b. 300 units c. 400 units d. 500 units 5. Which of the following costs always differ among future alternatives? a. fixed costs b. historical costs c. relevant costs d. variable costs