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11. Okafor Company manufactures skis. The management accountant wants to calcula

ID: 2385107 • Letter: 1

Question


11.
Okafor Company manufactures skis. The management accountant wants to calculate the fixed and variable costs associated with the leasing of machinery. Data for the past four months were collected.

Month     Lease Cost        Machine Hours

April       21,000                     550
May         16,500                    420
June        19,000                    510
July         22,230                     570


Using the high-low method calculate the fixed cost of leasing:
1. 482
2. 516
3. 420
4. 456

12.
Okafor Company manufactures skis. The management accountant wants to calculate the fixed and variable costs associated with the leasing of machinery. Data for the past four months were collected.

Month        Lease Cost              Machine Hours

April          21,000                        550
May          16,500                          420
June          19,000                          510
July           22,230                          570

 What would Okafor Company’s cost formula be to estimate the cost of leasing within the relevant range?
1. Total lease cost=456 + 38.20 x machine hours
2. Total lease cost=516 + 38.18 x machine hours
3. Total lease cost= 420 + 37.25 x machine hours
4. None of the answers are correct

13.
Okafor Company manufactures skis. The management accountant wants to calculate the fixed and variable costs associated with the leasing of machinery. Data for the past four months were collected.

Month        Lease Cost              Machine Hours

April          21,000                        550
May          16,500                          420
June          19,000                          510
July           22,230                          570

 What would the estimate of Okarfor Company’s total lease cost be at level of 500 machine hours?
1. 19,606
2. 19,556
3. 16,464
4. 18,546

14.
Taran Company incurred the following costs for the months of January and Feruary.

Type of Cost       January         February
Insurance              5,000           5,000
Utilities                4,000             6,000
Depreciation          3,500            3,500
Materials              10,000          20,000

From the information about we can assume that?
1. Insurance and depreciation are fixed costs
2. Output decreased from January to February
3. Output stayed the same from January to February
4. Insurance is a mixed cost

15.
Taran Company incurred the following costs for the months of January and Feruary.

Type of Cost       January         February
Insurance              5,000           5,000
Utilities                4,000             6,000
Depreciation          3,500            3,500
Materials              10,000          20,000

Assume that output was 5,000 units in January and 10,000 units in Febuary, utility cost is a mixed cost and the fixed cost of utilities was 3,000. What was the variable rate per unit of output for utilities costs in January?
1. .20
2. .40
3. .60
4. .30

16.
Taran Company incurred the following costs for the months of January and Feruary.

Type of Cost                     January             February
Insurance                            5,000               5,000
Utilities                               4,000                  6,000
Depreciation                        3,500                  3,500
Materials                             10,000                20,000

If output was 5,000 units in January and 10,000 units in Febuary we can assume that?
1. Utilities and materials are variable costs
2. Utilities, insurance, and depreciation are fixed costs
3. Insurance and depreciation are mixed costs
4. Materials is the only variable cost

17.
Foster Company makes power tools. The budgeted sales are 420,000, budgeted variable costs are 147,000, and budgeted fixed costs are 227,000.

What is the budgeted operation income?
1. 273,000
2. 227,500
3. 45,500
4. 374,500
5. 567,000

18.
Foster Company makes power tools. The budgeted sales are 420,000, budgeted variable costs are 147,000, and budgeted fixed costs are 227,000.

What is the variable cost ratio?
1. 35%
2. 54%
3. 89%
4. 19%
5. 50%

19.
Foster Company makes power tools. The budgeted sales are 420,000, budgeted variable costs are 147,000, and budgeted fixed costs are 227,000.

What is the breakeven point in sales dollars?
1. 350,000
2. 420,000
3. 650,000
4. 780,000
5. 567,000

20.
Foster Company makes power tools. The budgeted sales are 420,000, budgeted variable costs are 147,000, and budgeted fixed costs are 227,000.

What is the contribution margin?
1. 90,000
2. 183,000
3. 36,000
4. 273,000
5. 374,500

21.
Foster Company makes power tools. The budgeted sales are 420,000, budgeted variable costs are 147,000, and budgeted fixed costs are 227,000.

What is the contribution ratio?
1. 35%
2. 65%
3. 54%
4. 89%
5. 50%

Explanation / Answer

units

per unit

units

Jan

Produced

Feb

Produced

per unit

Insurance

5000

5000

1

5000

10000

0.5

utilites

4000

5000

0.8

6000

10000

0.6

Depreciation

3500

5000

0.7

3500

10000

0.35

material

10000

5000

2

20000

10000

2

Sale

420000

Varible Cost

147000

C

273000

less: Fixed cost

227000

operatin income'

46000

per unit Total varible cost 38.2 19100 Fixed cost 456 19556
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