ktqt2 Eng Gi A Kì Cô Oanh

Câu Hỏi
1
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Đoạn văn câu hỏi
Thirty percent of Sharp Company's sales are for cash and 70% are on account. Sixty percent of
the account sales are collected in the month of sale, 25% in the month following sale, and 12%
in the second month following sale. The remainder is uncollectible. The following are budgeted
sales data for the company:
January February March April
Total sales ............ $50,000 $60,000 $40,000 $30,000
Total cash receipts in April are expected to be:
Select one:
a.
$33,640
b.
$24,640
c.
$35,200
d.
$31,560
Phản hồi
Câu trả lời của bạn đúng
The correct answer is:
$33,640
Câu Hỏi 2
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Đặt cờ
Klaren Corporation is comprised of two divisions: X and Y. X currently produces and sells a gear
assembly used by the automotive industry in electric window assemblies. X is currently selling
all of the units it can produce (25,000 per year) to external customers for $25 per unit. At this
level of activity, X's per unit costs are:
Variable:
Production $7
SG&A $2
Fixed:
Production $6
SG&A $5
Y Division wants to purchase 5,000 gear assemblies per year from X Division. Y Division
currently purchases these units from an outside vendor at $22 each.
What is the minimum price per unit that X Division could accept from Y Division for 5,000 units
of the gear assembly and be no worse off than currently?
Select one:
a.
$9
b.
$7
c.
$25
d.
$15
Phản hồi
The correct answer is: $25
Câu Hỏi 3
Đúng
Đặt cờ
Packaging Solutions Corporation manufactures and sells a wide variety of packaging products.
Performance reports are prepared monthly for each department. The planning budget and
flexible budget for the Production Department are based on the following formulas, where q is
the number of labor-hours worked in a month:
Cost Formulas
Direct labor . . . . . . . . . . . . . . . . . . . .$15.80q
Indirect labor . . . . . . . . . . . . . . . . . .$8,200 + $1.6q
Utilities . . . . . . . . . . . . . . . . . . . . . . .$6,400 + $0.8q
Equipment depreciation . . . . . . . . . .$23,000 + $3.7q
Factory rent . . . . . . . . . . . . . . . . . . $8,400
The actual costs incurred in March in the Production Department are listed below:
Direct labor . . . . . . . . . . . . . . . . . . . .$134,730
Indirect labor . . . . . . . . . . . . . . . . . . $19,860
Utilities . . . . . . . . . . . . . . . . . . . . . . . $14,570
Equipment depreciation . . . . . . . . . . $54,080
Factory rent . . . . . . . . . . . . . . . . . . $8,700
The company actually worked 8,400 labor-hours in March
Calculate total spending variance (chapter 2)?
Select one:
a.
$1,310U
b.
$30F
c.
$0
d.
$1,980U
Phản hồi
The correct answer is: $1,980U
Câu Hỏi 4
Đúng
Đặt cờ
Managerial performance can be measured in many different ways including return on
investment (ROI) and residual income. A good reason for using residual income instead of ROI
is:

Select one:
a.
Residual income can be computed without having to measure operating assets.

b.
A minimum rate of return does not have to be specified when the residual income approach is used.
c.
ROI does not take into account both turnover and margin.
d.
Managers are more likely to accept projects that are beneficial to the company.
Phản hồi
Managers are more likely to accept projects that are beneficial to the company.
Câu Hỏi 5
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Đặt cờ
Roberts Company manufactures home cleaning products. One of the products, Quickclean,
requires 2 pounds of Material A and 5 pounds of Material B per unit manufactured. Material A
can be purchased from the supplier for $0.30 per pound and Material B can be purchased for
$0.50 per pound. The finished goods inventory on hand at the end of each month must be equal
to 4,000 units plus 25% of the next month's sales. The raw materials inventory on hand at the
end of each month (for either Material A or Material B) must be equal to 80% of the following
month's production needs.
Assume that the production budget calls for 26,000 units of Quickclean to be manufactured in
June and 32,000 units to be manufactured in July. On May 31 there will be 104,000 pounds of
Material B in inventory. The number of pounds of Material B to be purchased during June would
be:
Select one:
a.
130,000
b.
154,000
c.
128,000
d.
160,000
Phản hồi
The correct answer is: 154,000
Câu Hỏi 6
Đúng
Đặt cờ
Which of the following will increase a company's manufacturing cycle efficiency (MCE)?
Select one:
a.
Decrease in Inspection Time Decrease in Queue Time
b) Yes No
b.
a) Yes Yes
c.
d) No No
d.
c) No Yes
Phản hồi
The correct answer is: Decrease in Inspection Time Decrease in Queue Time
a) Yes Yes
Câu Hỏi 7
Đúng
Đặt cờ
Which of the following is NOT an objective of the budgeting process?
Select one:
a.
To uncover potential bottlenecks before they occur.
b.
To provide a means of allocating resources to those parts of the organization
1. where they can be used most effectively.
c.
To communicate management's plans throughout the entire organization.
d.
To ensure that the company continues to grow.
Phản hồi
To ensure that the company continues to grow.
Câu Hỏi 8
Đúng
Đặt cờ
A variable overhead spending variance is caused by
Select one:
a.
Using more or fewer actual hours than the standard hours allowed for the production
30. achieved.
b.
both b and c are causes.
c.
Larger/smaller waste and shrinkage associated with the resources involved than expected.
d.
Paying a higher/lower average actual overhead price per unit of the activity base than the
1. standard price allowed per unit of the activity base.

Phản hồi
both b and c are causes.
Câu Hỏi 9
Đúng
Đặt cờ
The following July information is for Mickey Company:
Standards:
Material Labor: 3.0 feet per unit @ $4.20 per foot
Actual: 2.5 hours per unit @ $7.50 per hour
Actual:
Production: 2,750 units produced during the month
Material: 8,700 feet used; 9,000 feet purchased @ $4.50 per foot
Labor: 7,000 direct labor hours @ $7.90 per hour
What is the material price variance (calculated at point of purchase)?
(Round all answers to the nearest dollar.)

Select one:
a.
$2,700 F
b.
$2,610 F
c.
$2,610 U
d.
$2,700 U
Phản hồi
$2,700 U
Câu Hỏi 10
Đúng
Đặt cờ
Sunrise Company uses a standard cost system for its production process and applies overhead
based on direct labor hours. The following information is available for August when Sunrise
made 4,500 units:
Standard:
DLH per unit 2.5
Variable overhead per DLH $1.75
Fixed overhead per DLH $3.1
Budgeted variable overhead $21,875
Budgeted fixed overhead $38,750750
Actual:
Direct labor hours 10,000
Variable overhead $ 26,250
Fixed overhead $38,000
Using the two-variance approach, what is the controllable variance?
Select one:
a.
$4,375.00 U
b.
$4,375.00 F
c.
$5,812.50 U
d.
$5,812.50 F
Phản hồi
$5,812.50 U
Câu Hỏi 11
Đúng
Đặt cờ
Sunrise Company uses a standard cost system for its production process and applies overhead
based on direct labor hours. The following information is available for August when Sunrise
made 4,500 units:
Standard:
DLH per unit 2.5
Variable overhead per DLH $1.75
Fixed overhead per DLH $3.1
Budgeted variable overhead $21,875
Budgeted fixed overhead $38,750750
Actual:
Direct labor hours 10,000
Variable overhead $ 26,250
Fixed overhead $38,000
Using the four-variance approach, what is the volume variance?
Select one:
a.
$3,875 U
b.
$3,125 F
c.
$6,063 U
d.
$3,875 F
Phản hồi
$3,875 U
Câu Hỏi 12
Đúng
Đặt cờ
Computer Solutions Corporation manufactures and sells various high-tech office automation
products. Two divisions of Office Products Inc. are the Computer Chip Division and the
Computer Division. The Computer Chip Division manufactures one product, a "super chip," that
can be used by both the Computer Division and other external customers. The following
information is available on this month's operations in the Computer Chip Division:
Selling price per chip $50
Variable costs per chip $20
Fixed production costs $60,000
Fixed SG&A costs $90,000
Monthly capacity 10,000 chips
External sales 6,000 chips
Internal sales 0 chips
Presently, the Computer Division purchases no chips from the Computer Chips Division, but
instead pays $45 to an external supplier for the 4,000 chips it needs each month.
Assume that next month's costs and levels of operations in the Computer and Computer Chip
Divisions are similar to this month. What is the minimum of the transfer price range for a
possible transfer of the super chip from one division to the other?

Select one:
a.
$20
b.
$35
c.
$50
d.
$45
Phản hồi
$20
Câu Hỏi 13
Đúng
Đặt cờ
When preparing a production budget, the required production equals:
a.
budgeted sales - desired ending inventory + beginning inventory.
b.
budgeted sales + desired ending inventory + beginning inventory.
c.
budgeted sales + desired ending inventory – beginning inventory.
d.
budgeted sales - desired ending inventory - beginning inventory.
Phản hồi
Your answer is correct.
budgeted sales + desired ending inventory – beginning inventory.
Câu Hỏi 14
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Đặt cờ
Seaman Company has a cash balance of $30,000 on April 1. The company must maintain a
minimum cash balance of $24,000. During April, cash receipts of $192,000 are planned. Cash
disbursements during the month are expected to total $208,000. Ignoring interest payments,
during April the company will need to borrow:
a.
$24,000
b.
$16,000
c.
$10,000
d.
$14,000
Phản hồi
$10,000
Câu Hỏi 15
Đúng
Đặt cờ
Criteria used to measure customer attitudes towards products and services are:
a.
All are correct
b.
Profitability
c.
Customers satisfaction
d.
Customer Loyalty
Phản hồi
Customers satisfaction
Câu Hỏi 16
Đúng
Đặt cờ
T&M Company has a cost of ordering raw materials of $28 each time and the cost of holding
raw materials of $0.28/kg/month. The annual demand for raw materials is 1,350 kg. To minimize
inventory-related costs, the optimal quantity of materials that T&M needs to order at a time is:
a.
150
b.
42
c.
519.62
d.
11,250
Phản hồi
150
Câu Hỏi 17
Sai
Đặt cờ
Minh Triet Trading Company determines the optimal order quantity of 320 units of products
through the EOQ model. Holding cost for each unit of product is $20/unit/month. The annual
product demand is 9,600 units of products. Cost of ordering a consignment that Minh Triet
needs to spend:
a.
$520
b.
$106.7
c.
$400
d.
$1280
Phản hồi
Your answer is incorrect.
$1280
Câu Hỏi 18
Đúng
Đặt cờ
The cost of 1 hour for an employee to enter the order information into the system is $42. For
customers who place orders manually, the average time for an employee to enter basic
customer information is 0.15 hour; In addition, it takes an additional 0.025 hours to enter each
line of information related to the order.
Cost of entering the order information for a manually entered order with 10 lines of information
related to the order:
a.
$20
b.
$16.8
c.
$10.5
d.
$7.35
Phản hồi
$16.8
Câu Hỏi 19
Đúng
Đặt cờ
Appraisal costs refer to costs incurred by:
a.
The activity of checking the quality of a product or service before it is delivered to a customer
b.
Defects of products or services are discovered before delivering to the customer.
c.
Actions to prevent product and service defects
d.
Faulty or damaged products or services have been delivered to customers
Phản hồi
The activity of checking the quality of a product or service before it is delivered to a customer
Câu Hỏi 20
Đúng
Đặt cờ
The estimated quality costs for a company in Sep 20x1 are as follows:
- Depreciation of testing equipment: $250
- Detecting defects of products: $300
- Quality planning $560
- Returned goods $800
- Handling complaints from customers $1,200
- Repairing: $900
- Preventive maintenance of production equipment $800
- Compensation for customers $700
- Check imported raw materials $400
- Product inspection $100
- Training on quality $1,050
The cost of prevention will be equal to:
a.
$1,610
b.
$2,410
c.
$1,360
d.
$3,110
Phản hồi
$2,410

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1. where they can be used most effectively.

1. standard price allowed per unit of the activity base.

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