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1. A flexible budget expresses variable costs on a per unit basis and fixed cost

ID: 2466253 • Letter: 1

Question

1. A flexible budget expresses variable costs on a per unit basis and fixed costs on a total basis. True False 2. Another name for a static budget is a variable budget. True False 3. The high-low method of deriving an estimated cost line uses all the data points available. True False 4. The budgets within the master budget must be prepared in a definite sequence as dictated by GAAP True False 5. As the level of output activity increases, fixed cost per unit remains constant True False 6. The merchandise purchases budget is the starting point for preparing the master budget. True False 7. A master budget refers to a company's sales budget that includes all of its segments or departments. True False 8. As the level of output activity increases, the variable cost per unit remains constant True False 9. Cost-volume-profit analysis can be used to predict the effects of reduced selling prices, increased fixed costs, and reduced variable costs on break-even points. True False (ver. #

Explanation / Answer

10 ) D

FIXED COST REMAINS SAME IRRESPECTIVE OF PRODUCTION .VARIBLE COST MAY VARY

27500 / 22000 *16000 = 20000

11 ) D = BUDGETED BALANCE SHEET ..WILL BE PREPARED AT THE VERY END OF MASTER BUDGET

12 ) D = FIXED COST PER UNIT WLL BE SAME IRRESPECTIVE OF THE VOLUME ...

13 ) A ) PERFORMANCE REPORT

14 ) E ) Flexible budget is based on predicted amounts of revenues and expenses corresponding to actual level of output.