Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Black Horse Transportation’s sales budget for the first quarter follows: January

ID: 2568474 • Letter: B

Question

Black Horse Transportation’s sales budget for the first quarter follows:

January

$125,000

February

300,000

March

290,000


All sales are on account (credit) with 50% collected in the month of sale, 30% collected in the following month after sale, and 20% collected in the second month after sale. There are no uncollectable accounts.

The Accounts Receivable balance that would appear on the Balance Sheet for March is:

A.

$205,000

B.

$150,500

C.

$142,500

D.

$105,000

Which term describes difference between the actual price of inputs and the standard price of inputs?

A.

Standard cost variance

B.

Price variance

C.

Materials price index

D.

Inflation index adjustment

Which of the following is not part of risk management?

A.

Predict the probability and impact of each risk

B.

Select a response to each risk.

C.

Identify possible risks and their implications

D.

Eliminate all risks that have been identified

January

$125,000

February

300,000

March

290,000

Explanation / Answer

1 Accounts Receivable at the end of March =(300000*20%)+(290000*50%)= 205000 Option A is correct 2 Difference between the actual price of inputs and the standard price of inputs is called Price variance 3 Select a response to each risk is not part of risk management