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Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. Item Ans.
S
31. d 40. d 49. a 58. d 67. b 76. c *85. b
P
32. b 41. d 50. d 59. c 68. c 77. a *86. c
33. d 42. d 51. a 60. d 69. c 78. d
P
34. d 43. d 52. c 61. a 70. c 79. c
35. b 44. d 53. d 62. b 71. b 80. a
S
36. a 45. c 54. a 63. a 72. c 81. d
S
37. b 46. d 55. b 64. c 73. a *82. b
P
38. d 47. d 56. c 65. b 74. b *83. c
39. b 48. d 57. a 66. d 75. d *84. c
DERIVATIONS — Computational
No. Answer Derivation
87 b €13,500 + €500 = €14,000.
89. b
91. b
120. b
125. d
126. d
130. c
147. c Conceptual.
Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. Item An
21. c 31. a 41. a 51. b 61. b 71. a 81. c
s.
22. b 32. d 42. c 52. a 62. d 72. b 82. b
23. b 33. b 43. b 53. b 63. b 73. a 83. b
24. b 34. b 44. b 54. c 64. d 74. b *84. a
25. c 35. c 45. d 55. c 65. a 75. a
26. c 36. d 46. b 56. c 66. a 76. b
27. b 37. b 47. a 57. c 67. c 77. c
28. b 38. a 48. a 58. d 68. a 78. c
29. a 39. d 49. d 59. d 69. b 79. c
30. c 40. d 50. b 60. a 70. b 80. b
Solutions to those Multiple Choice questions for which the answer is “none of these answers is
correct.”
DERIVATIONS — Computational
No. Answer Derivation
85. c $27,000 + $59,000 + $72,000 = $158,000.
108. c 10 + 60 – 45 = 25 units.
110. a [(1,200 × $12) + (500 × $13) + (2,000 × $13.50] (1,200 + 500 + 2,000) =
$12.95; $12.95 × 2,150 = $27,843.
111. d [(200 × $65) + (300 × $68) + (150 × $70)] (200 + 300 + 150) = $67.54;
$67.54 × (650 – 500) = $10,131.
*116. c (200 × $3.2) + (400 × $3.1) + (400 × $3.4) + (300 × $3.5) = $4,290.
118. a Conceptual.
127. a Conceptual.
128. c Conceptual.
90. c $54,000.
92. c $36,200.
106. c No gain or loss since 12/31 price ($5.60) > contract price ($5,00).
$300,000
117. a $50,000 + $250,000 – ————— = $60,000.
1.25
129. b Conceptual.
130. a $3,600 + $114,000 + $18,000 – $4,000 – $70,200 – $1,600 – $2,800 – $2,600
= $54,400.
DERIVATIONS — Computational
No. Answer Derivation
71. b $600,000 + $60,000 – $5,400 + $3,480 + $2,400 + $6,400 = $666,880.
151. b Conceptual.
152. b Conceptual.
154. a Conceptual.