题目内容

Costs that can be eliminated in whole or in part if a particular business segment is discontinued are called:

A. sunk costs.
B. opportunity costs.
C. avoidable costs.
D. irrelevant costs.

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Accepting a special order will improve overall net operating income if the revenue from the special order exceeds:

A. the contribution margin on the order.
B. the incremental costs associated with the order.
C. the variable costs associated with the order.
D. the sunk costs associated with the order.

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United Industries manufactures a number of products at its highly automated factory. The products are very popular, with demand far exceeding the factory's capacity. To maximize profit, management should rank products based on their:

A. gross margin
B. contribution margin
C. selling price
D. contribution margin per unit of the constrained resource

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In a sell or process further decision, consider the following costs: I. A variable production cost incurred prior to split-off.II. A variable production cost incurred after split-off.III. An avoidable fixed production cost incurred after split-off. Which of the above costs is (are) not relevant in a decision regarding whether the product should be processed further?

A. Only I
B. Only III
C. Only I and II
D. Only I and III

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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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Costs that can be eliminated in whole or in part if a particular business segment is discontinued are called:

A. sunk costs. B. opportunity costs. C. avoidable costs. D. irrelevant costs.

Accepting a special order will improve overall net operating income if the revenue from the special order exceeds:

United Industries manufactures a number of products at its highly automated factory. The products are very popular, with demand far exceeding the factory's capacity. To maximize profit, management should rank products based on their:

A. sunk costs.
B. opportunity costs.
C. avoidable costs.
D. irrelevant costs.