举一反三
- If the limiting factor is demand (i.e., unit of sales), the more profitableproduct is the one with the higher contribution per unit.
- If fixed expenses were thesame and contribution margin per unit was cut in half, then the break‑evenpoint would:
- Grossprofit margin is the sales price minus the variable cost per unit.
- If the sales price per unit is $20, the unit contribution margin is $8, and total fixed costs are $24,000, the break‑even point in units is: A: a. 3,000 B: b. 1,200 C: c. 857 D: d. 2,000
- If fixed expenses were thesame and contribution margin per unit was cut in half, then the break‑evenpoint would: A: be cut in half B: double C: be the same D: be undeterminable
内容
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Mitchell Corporation manufactures a single product. The selling price is $85 per unit, and variable costs amount to $68 per unit. The fixed costs are $16,500 per month. What will be the monthly margin of safety (in dollars) if 1,800 units are sold each month? ( ) A: $82,500. B: $70,500. C: $12,000. D: $16,500.
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Goy Company has a break-even point of 88,000 units. The contribution margin per unit is $9.60. The desired target profit is $18,096. How many units must be sold to achieve the desired profit?
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In the high-low method, the change in total cost is due to: A: a. fixed cost per unit B: b. mixed cost per unit C: c. total fixed cost D: d. variable cost per unit
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The operational parameter concerned with the number of units completed per unit time (such as per week or per month) is
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提高现在耕地单位面积产量有潜力。 A: There is potential for increasing the yield per unit area on the existing cultivated land. B: Increasing the yield per unit area on the existing cultivated land is potential. C: . It is potential for increasing the yield per unit area on the existing cultivated land. D: It is potential to increase the yield per unit area on the existing cultivated land.