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    单选题

    Hodge Inc. has some material that originally cost $74,600. The material has a scrap value of $57,400 as is, but if reworked at a cost of $1,500, it could be sold for $54,400. What would be the financial advantage (disadvantage) of reworking and selling the material rather than selling it as is as scrap?

    A. ($79,100)
    B. ($21,700)
    C. ($4,500)
    D. $52,900

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    单选题

    Hamby Corporation is preparing a bid for a special order that would require 780 liters of material W34C. The company already has 640 liters of this raw material in stock that originally cost $8.30 per liter. Material W34C is used in the company's main product and is replenished on a periodic basis. The resale value of the existing stock of the material is $7.60 per liter. New stocks of the material can be readily purchased for $8.35 per liter. What is the relevant cost of the 780 liters of the raw material when deciding how much to bid on the special order?

    A. $6,481
    B. $6,376
    C. $6,513
    D. $5,928

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    单选题

    Schickel Inc. regularly uses material B39U and currently has in stock 460 liters of the material for which it paid $3,128 several weeks ago. If this were to be sold as is on the open market as surplus material, it would fetch $5.95 per liter. New stocks of the material can be purchased on the open market for $6.45 per liter, but it must be purchased in lots of 1,000 liters. You have been asked to determine the relevant cost of 760 liters of the material to be used in a job for a customer. The relevant cost of the 760 liters of material B39U is:

    A. $4,902
    B. $4,672
    C. $4,522
    D. $6,450

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    单选题

    One of the employees of Davenport Corporation recently was involved in an accident with one of the corporation's delivery vans. The corporation is either going to repair the damaged van or sell it as is and buy a comparable used van. Information related to this decision is provided below: Initial cost of the damaged van $30,000 Accumulated depreciation to date on van $18,000 Salvage value of van immediately before crash $9,000 Salvage value of van immediately after crash $1,000 Cost to repair damaged van $5,000 Cost of a comparable used van $10,000 Based on the information above, Davenport would be financially better off:

    A. $1,000 by buying the comparable van.
    B. $2,000 by buying the comparable van.
    C. $2,000 by repairing the damaged van.
    D. $4,000 by repairing the damaged van.

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    单选题

    Gallerani Corporation has received a request for a special order of 6,000 units of product A90 for $21.20 each. Product A90's unit product cost is $16.20, determined as follows: Direct materials $ 6.10 Direct labor 4.20 Variable manufacturing overhead 2.30 Fixed manufacturing overhead 3.60 Unit product cost $ 16.20 Assume that direct labor is a variable cost. The special order would have no effect on the company's total fixed manufacturing overhead costs. The customer would like modifications made to product A90 that would increase the variable costs by $4.20 per unit and that would require an investment of $21,000 in special molds that would have no salvage value. This special order would have no effect on the company's other sales. The company has ample spare capacity for producing the special order. The annual financial advantage (disadvantage) for the company as a result of accepting this special order should be:

    A. $(18,600)
    B. $(16,200)
    C. $30,000
    D. $5,400

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    单选题

    Danny Dolittle makes crafts in his spare time and always sells everything he makes at local craft shows. Danny specializes in four products. Because Danny's time is limited before the next craft show, he is trying to decide how to use his time to the best advantage. Information related to the four products that Danny produces are shown below: Rag Dolls Pot Holders Bread Baskets Finger Puppets Contribution margin per unit $ 8 $ 2 $ 12 $ 6 Contribution margin ratio 40 % 25 % 32 % 30 % Time required per unit (in hours) 1.4 0.5 3.5 2.0 Rank the products from the most profitable to the least profitable use of the constrained resource.

    A. Rag Dolls, Pot Holders, Bread Baskets, Finger Puppets
    B. Rag Dolls, Bread Baskets, Finger Puppets, Pot Holders
    C. Pot Holders, Rag Dolls, Finger Puppets, Bread Baskets
    D. Bread Baskets, Rag Dolls, Finger Puppets, Pot Holders

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    单选题

    Cybil Baunt just inherited a 1958 Chevy Impala from her late Aunt Joop. Aunt Joop purchased the car 40 years ago for $8,000. Cybil is either going to sell the car for $10,000 or have it restored and then sell it for $22,000. The restoration will cost $9,000. Cybil would be financially better off by:

    A. $3,000 to have the vehicle restored
    B. $6,000 to have the vehicle restored
    C. $9,000 to have the vehicle restored
    D. $11,000 to have the vehicle restored

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    单选题

    Two products, QI and VH, emerge from a joint process. Product QI has been allocated $9,600 of the total joint costs of $12,000. A total of 9,000 units of product QI are produced from the joint process. Product QI can be sold at the split-off point for $13 per unit, or it can be processed further for an additional total cost of $54,000 and then sold for $18 per unit. If product QI is processed further and sold, what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point?

    A. ($18,600)
    B. $108,000
    C. $600
    D. ($9,000)

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    单选题

    Melbourne Corporation has traditionally made a subcomponent of its major product. Annual production of 30,000 subcomponents results in the following costs: Direct materials $ 250,000 Direct labor $ 200,000 Variable manufacturing overhead $ 190,000 Fixed manufacturing overhead $ 120,000 Melbourne has received an offer from an outside supplier who is willing to provide the 30,000 units of the subcomponent each year at a price of $28 per unit. Melbourne knows that the facilities now being used to manufacture the subcomponent could be rented to another company for $80,000 per year if the subcomponent were purchased from the outside supplier. There would be no effect of this decision on the total fixed manufacturing overhead of the company. Assume that direct labor is a variable cost. At what price per unit charged by the outside supplier would Melbourne be indifferent between making or buying the subcomponent?

    A. $29 per unit
    B. $25 per unit
    C. $21 per unit
    D. $24 per unit

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    单选题

    The Bharu Violin Corporation has the capacity to manufacture and sell 5,000 violins each year but is currently only manufacturing and selling 4,800. The following data relate to annual operations at 4,800 units: Per Violin Selling price $ 600 Manufacturing costs: Variable $ 130 Fixed $ 270 Selling and administrative costs: Variable $ 20 Fixed $ 40 Woolgar Symphony Orchestra is interested in purchasing Bharu's excess capacity of 200 units but only if they can get the violins for $350 each. This special order would not affect regular sales or the total fixed costs. Assume that Bharu is manufacturing and selling at capacity (5,000 units). Any special order will mean a loss of regular sales. Under these conditions if the special order from Woolgar Symphony Orchestra is accepted, the financial advantage (disadvantage) Bharu for the year should be:

    A. $20,000
    B. $(22,000)
    C. $(28,000)
    D. $(50,000)

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