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The contribution by profit center (CPU) expands the contribution margin income s

ID: 2485260 • Letter: T

Question

The contribution by profit center (CPU) expands the contribution margin income statement by distinguishing Variable and fixed costs. Short-term and long-term fixed costs. Controllable and noncontrollable fixed costs. Noncontrollable and untraceable fixed costs. Controllable, noncontrollable, and untraceable fixed costs. In a not-tor-profit organization. you are more likely to sec Cost centers. Revenue centers. Profit centers. Investment centers. Which of the following is the most appropriate and comprehensive short-term financial-performance indicator for an investment center that is a division of a larger business entity? Residual income (RI). Operating income, pre-tax. Return on equity (ROE). Operating income, after-tax. Return on sales (ROS). Return on investment (ROI) is the result of multiplying: Return by average investment. Profit by average operating assets. Return on sales (ROS) by asset turnover (AT). Return on assets (ROA) by asset turnover (AT). Wargm on sales by return on assets (ROA).

Explanation / Answer

09) Option E: controllable, non controllable and untraceable fixed costs

10) Option A: cost centres

11) Option A: residual income

12) Option C: return on sales (ROS) by aset turnover (AT)

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