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1- Sensitivity analysis: A. is a quantitative method of evaluating a decision-ma

ID: 2576545 • Letter: 1

Question

1-            Sensitivity analysis:

A. is a quantitative method of evaluating a decision-maker's sensitivity to ethical situations.

B is the process of changing the value of key variables in decision-making to determine how sensitive decisions are to those changes.

C is the decision-making process of adjusting the discount rate used in time value of money calculations.

D does not take risk into account

2- Ideally segregation of duties requires which duties to be segregated'

A Managerial and financial accounting duties

B Manufacturing and selling and administrative duties

C Computerized recordkeeping and manual recordkeeping duties

D Record keeping, custody. and authorization duties

3- Hogan Inc plans to double its rental space next year which will increase its fixed costs by 40% while variable costs remain the same. Current year costs are as follows

Variable costs $10 per unit

Fixed costs $30,000

It next year production is expected to be 20.000 units, estimated total costs will be -

A. 5242,000

B. $230,000

C. $322,000

D $212,000

Explanation / Answer

ans) 1.(B) is the process of changing the value of key variables in decision-making to determine how sensitive decisions are to those changes.

2. (D) Record keeping, custody. and authorization duties

3. (A) $242,000

Total costs:

Variable cost = 20,000 X 10 = 200,000

Fixed cost = 30,000

Add: additional fixed cost = 12,000 42,000

(30,000 X 40%)

Total cost 242,000