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Help Save & Exit Submit Flesch Corporation produces and sells two products. In the most recent month, Product C90B had sales of $26,560 and variable expenses of $7,968. Product Y45E had sales of $23,000 and variable expenses of $11,500. The fixed expenses of the entire company were $21,800. If the sales mix were to shift toward Product C90B with total dollar sales remaining constant, the overall break-even point for the entire company: Multiple Choice O would not change. could increase or decrease. would decrease. O would increase. MacBook Air DII DD . F9 F10 30 F5 F6 F7 F8 F2 F3 & LA % O W # 4 6 18 5 E R TLast year Easton Corporation reported sales of $740,000, a contribution margin ratio of 20% and a net loss of $26,000. Based on this information, the break-even point was: Multiple Choice O $610,000 O $870,000 O $1,000,000 O $766,000 MacBook Air DII DD A 80 Q FA F5 F6 F7 F8 F9 F 10 F2 F3 & 6 8Help Save & Exit Neelon Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating period: Total Southern Northern Company Division Division Sales $ 418, 900 $ 227, 700 $ 191, 200 Variable expenses $ 153, 446 $ 86, 526 $ 66, 920 Traceable fixed expenses $ 225 , 200 $ 84, 200 $ 141,000 Common fixed expense $ 83, 780 $ 45, 540 $ 38 , 240 The common fixed expenses have been allocated to the divisions on the basis of sales. The Northern Division's break-even sales is closest to: Multiple Choice O $216,923 O $270,935 O $209,258 $186,714 MacBook Air DD 30 Q F6 F7 F8 F9 F10 F2 F3 F4 F5 $ % & W # 9 4 5 6 8 P N E R THelp Save & Exit Malcolm Company uses a weighted-average process costing system. All materials at Malcolm are added at the beginning of the production process. The equivalent units for materials at Malcolm would be the sum of: Multiple Choice units in beginning work in process and the units started and completed. O units in beginning work in process and the units started. O units in ending work in process and the units started and completed. O units in ending work in process and the units started MacBook Air DII DD F2 F3 FA F5 F6 F7 F8 F9 F 10 FT1 # 5 6 8 9 0 E R T Y U PHelp Save & Exit Su When computing the cost per equivalent unit, it is necessary to consider the percentage completion of the units in beginning inventory under the weighted-average method. True or False True False MacBook Air DII DD Q F9 F 10 FIT F4 F5 F6 F7 F8 F2 * 9 O W # 6 8 O P E R T YNantor Corporation has two divisions, Southern and Northern. The following information was taken from last year's income statement segmented by division: Total Company Southern Northern Sales $ 5, 400, 000 $ 3, 340, 000 $ 2, 060, 000 Contribution margin $ 2, 350, 000 $ 1, 470, 000 $ 880,000 Divisional segment margin $ 1, 270, 000 $ 980, 000 $ 290 , 000 Net operating income last year for Nantor Corporation was $540,000. In last year's income statement segmented by division, what were Nantor's total common fixed expenses? Multiple Choice O $730,000 O $1,080,000 $1,810,000 $2,000,000 MacBook Air DD F11 20 F9 F10 F3 F5 F6 F7 F8 @ # $ & 9 3 4 5 6 7 N O P W E R T H KHelp Save & Exit Submi Jersey Corporation has a process costing system in which it uses the weighted-average method. The equivalent units for conversion costs for the month were 47,500 units. The beginning work in process inventory consisted of 15,000 units, 60% complete with respect to conversion costs. The ending work in process inventory consisted of 10,000 units, 75% complete with respect to conversion costs. The number of units started during the month was: Multiple Choice O 34,000 units 40,000 units O 25,000 units O 35,000 units MacBook Air DII DD A F7 F9 F10 FIT F3 F6 F8 & O 5 7 8 9 A P E R T OHelp Save & Exit Submit Bristo Corporation has sales of 2,600 units at $40 per unit. Variable expenses are 25% of the selling price. If total fixed expenses are $68,000, the degree of operating leverage is: Multiple Choice 10.40 O 7.80 O 2.60 O 2.77 MacBook Air DII DD 20 Q G F9 F10 FTT F7 F8 F2 F4 F5 F6 F3 $ % & W # 6 8 5Help Save & Exit Submit Process costing is employed in industries that produce basically homogeneous products such as bricks, flour, or cement but would not be appropriate for assembly-type operations such as those that manufacture computers. True or False True False MacBook Air DII DD G F9 F10 SO F8 F2 FA F5 F6 F7 3 % & O - W # 5 6 0 P W E R T UHelp Save & Exit Common fixed expenses should not be allocated to business segments when performing break-even calculations and making decisions. True or False True False MacBook Air DD 20 G DII A F10 F4 F5 F6 F7 F8 F9 F2 F3 % 4 6Help Save & Exit Ferkil Corporation manufacturers a single product that has a selling price of $25.00 per unit. Fixed expenses total $50,000 per year, and the company must sell 5,000 units to break even. If the company has a target profit of $15,500, sales in units must be: Multiple Choice O 7,000 units O 6,550 units O 5,620 units O 6,095 units MacBook Air DD F9 F10 FIT 20 Q F8 F4 E5 F6 F7 F3 @ % & LA 8 9 O W # 4 5 6 P R T Y U W E