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23. The difference between sales price per unit and variable cost per unit is th

ID: 2466255 • Letter: 2

Question

23. The difference between sales price per unit and variable cost per unit is the: A. Gross profit from sales. B. Gross margin per unit. C. Fixed cost per unit. D. Margin of safety per unit. E. Contribution margin per unit. 24. The margin of safety is the excess of A. Break-even sales over expected sales. B. Expected sales over variable costs. C. Expected sales over fixed costs D. Fixed costs over expected sales. E. Expected sales over break-even sales. es over break-even sales 25. A method that estimates cost behavior by connecting the costs linked to the highest and lowest volume levels on a scatter diagram with a straight line is called the: A. Scatter method. B. High-low method. C. Least-squares methood. D. Break-even method. E. Step-wise method. 26. Operating budgets include all the following budgets except the: A. Sales budget. B. Selling expense budget. C. Cash budget. D. Merchandise purchases budget E. General and administrative expense budget. 27. The set of periodic budgets that are prepared and periodically revised in the practice of continuous budgeting is called: A. Production budgets B. Sales budgets C. Cash budgets D. Rolling budgets E. Capital expenditures budgets

Explanation / Answer

Answer

23. The difference between sales price per unit and variable cost per unit is the :

Answer : E. Contribution margin per unit

24. The margin of safety is the excess of

Answer : E. Expected sales over break even Sales

25. A method that estimates cost behavior by connecting the costs linked to highest and lowest volume levels on a scatter diagram with a straight line is called the

Answer : B. High-low method

26. Operating budgets include all the following budgets except the

Answer : C. Cash budget

27. The set of periodic budgets that are prepared and periodically revised in the practice of continuous budgeting is called

Answer : D. Rolling Budgets

28. A Cost of remains the same in total even when volume of activity varies is a

Answer : A. Fixed Cost

29.

Figures in $

Particulars

Amount

Sales

a

275000

(25000*11)

Variable costs

b

150000

(25000*6)

Contribution   (a-b)

c

125000

Pretax income

d

60000

Total Fixed Cost   (c-d)

65000

Answer : A. $ 65000

30. Effective budgeting requires all of the following except

Answer : B. Determination of budgets by top levels of management.

31

Figures in $

Particulars

Amount

Opening Balance

12000

Cash receipts

30000

Cash disbursements

-34500

Balance maintenance

-10000

Required cash

-2500

Answer B. Borrow $ 2500

Figures in $

Particulars

Amount

Sales

a

275000

(25000*11)

Variable costs

b

150000

(25000*6)

Contribution   (a-b)

c

125000

Pretax income

d

60000

Total Fixed Cost   (c-d)

65000

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