Themargin of safety:
A: equals planned unit sales less break-even unitsales
B: showshow actual sales differ from planned sales
C: isthe sales price minus all the fixed expenses
D: isthe same as contribution margin
A: equals planned unit sales less break-even unitsales
B: showshow actual sales differ from planned sales
C: isthe sales price minus all the fixed expenses
D: isthe same as contribution margin
举一反三
- 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
- Grossprofit margin is the sales price minus the variable cost per unit.
- Which of the following is false? ( ) A: The contribution margin is equal to sales revenue minus variable expenses B: A contribution margin income statement is organized by cost behavior C: Under absorption costing, the fluctuation of inventory levels will impact operating income, regardless of sales revenue . D: The operating income of manufacturers will always be the same, regardless of whether variable or absorption costing is used
- The sales budget isthe responsibility of line management.
- Gross profit is calculated as: A: Total sales - cost of sales - selling, general and administrative expenses - depreciation and amortization B: Total sales - cost of sales - selling, general and administrative expenses C: Total sales - cost of sales D: None of the above