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17 December 2014
1. Mahagony Sdn Bhd has variable selling costs. If sales volume increases, how will the
total variable costs and the variable costs per unit behave?
Total Variable Costs
A. Increase
Increase
B. Increase
Remain constant
C. Increase
Decrease
D. Remain constant
Decrease
4. Maximo's budget for the upcoming year revealed the following figures:
Sales revenue
Contribution margin
Net income
RM840,000
RM504,000
RM54,000
1
If the company's break-even sales total RM750,000, Maximo's safety margin would be:
A. ( RM90,000)
B. RM90,000
C.
RM246,000
D. RM336,000
6. A company that desires to lower its break-even point should strive to:
A.
B.
C.
D.
7. Which of the following expressions can be used to calculate the break-even point with the
contribution-margin ratio (CMR)?
A.
B.
C.
D.
9. All other things being equal, a company that sells multiple products should ensure that it
increases the sales volume of these products of highest:
A.
B.
C.
D.
contribution margin
selling price
variable cost
fixed cost
10. Calculate the break-even point (in RM) if fixed costs are RM285,000, the sales price per
unit is RM80 per unit, and the variable cost per unit is RM20.
A. RM380,000
B. RM95,000
C. RM14,250
D. RM4,750
11. If sales, variable costs and operating income are RM400,000, RM200,000 and RM100,000
respectively, what is the contribution margin ratio?
A. 75%
B. 50%
C. 25%
D. 0%
12. Donia Productions has fixed costs of RM200,000 and variable costs are 30% of sales.
What are the required sales (in RM) if the company desires net income of RM10,000?
A.
B.
C.
D.
RM700,000
RM525,000
RM350,000
RM300,000
13. If a company had a contribution margin of RM300,000 and a contribution margin ratio of
20%, what is the total variable costs?
A. RM1,500,000
B. RM1,200,000
C. RM240,000
D. RM60,000
3
14.
level of activity
variable cost per unit
fixed cost per unit
sales mix
16. Which of the following is an example of a cost that varies in total as the number of units
produced changes?
A. Salary of a production supervisor
B. Direct materials cost
C. Property taxes on factory buildings
D. Straight-line depreciation on factory equipment
17. Contribution margin is
A. the excess of sales revenue over variable cost
B. another term for volume in the "cost-volume-profit" analysis
C. profit
D. the same as sales revenue
18. If sales are RM820,000, variable costs are 62% of sales, and operating income is
RM260,000, what is the contribution margin ratio?
A. 53.1%
B. 38%
C. 62%
D. 32%
19. Costs that change in total dollar amount as the level of activity changes are called:
A. fixed costs
B. mixed costs
C. opportunity costs
D. variable costs
Changes in the activity are the only factors that affect costs
B.
C.
D.
C. balanced budgeting
D. continuous budgeting
30. Financial budgets include all the following EXCEPT the:
A.
B.
C.
D.
sales budget
budgeted balance sheet
budgeted income statement
cash budget
END OF QUESTIONS
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