“34. For planning, control, and decision-making purposes a. fixed costs should be considered on a per unit basis. b. fixed costs should be ignored totally. c. fixed costs should be considered noncontrollable even at the highest levels of management of an organization. d. mixed costs should be separated into their variable and fixed components.”

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“38. Carlton Company sells a single product at a selling price of $40 per unit. Variable costs are $22 per unit and fixed costs are $82,800. Carlton’s break- even point is: a. $184,000 b. 3,764 units c. $150,545 d. 2,070 units”,”1Sales = Variable expenses + Fixed expenses + Profits40Q = 22Q + 82,800 + 018Q = 82,800Q = 4,600 Break-even in $ = 4,600 x 40 = $184,000ORBreak-even point = Fixed Costs = 82,800 = 4,600 units Selling – Variable Costs 18Break-even in $ = 4,600 x $40 = $184,000Answer 2:Break-even point= Fixed Costs = 82,800 = 184

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“39. The Clyde Company’s variable costs are 35% of sales. Clyde Company is contemplating an advertising campaign that will cost $25,000. If sales are expected to increase $75,000, the company’s net income will increase by: a. $26,250 b. $23,750 c. $1,250 d. $65,000”,”2Sales 100% – Variable expenses 35%= Contribution Margin 65% Contribution margin is 65%Profit from new sales (75,000 x .65) = $48,750- Cost of Advertising (25,000) Increase in net income 23

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“40. The following information pertains to Clove Co. for the year ending December 31, 19×2: Budgeted sales $1,000,000 Breakeven sales 700,000 Budgeted contribution margin 600,000 Clove’s margin of safety is a. $300,000 b. $400,000 c. $500,000 d. $800,000”,”1Margin of Safety = budgeted sales – breakeven sales = 1,000,000 – 700,000 = $300

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41. Advocates of variable costing argue that a. fixed production costs should be added to inventory because such costs have future service potential and therefore are inventoriable as an asset. b. fixed production costs should be capitalized as an asset and amortized over future periods when benefits from such costs are expected to be received. c. fixed production costs should be charged to the period incurred unless sales do not equal production in which case any difference should be capitalized as an asset and amortized over future periods. d. fixed production costs should be charged to the period incurred in all cases since such costs cannot be avoided in the future.

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“43. When production exceeds sales, net income reported under variable costing generally will be a. greater than net income reported under absorption costing. b. less than net income reported under absorption costing c. equal to net income reported under absorption costing. d. higher or lower because no generalization can be made.”

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