题目内容

A profit centre manager claims that the poor performance of her division is entirely due to factors outside her control. She has submitted the following table along with notes from a market expert, which she believes explains the cause of the poor performance:
After adjusting for the external factors outside the manager’s control, in which category/categories is there evidence of poor performance?

A. Material cost only
B. Sales volume and sales price
C. Sales price and material cost
D. Sales price only

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A company makes and sells product X and product Y. Twice as many units of product Y are made and sold as that of product X. Each unit of product X makes a contribution of $10 and each unit of product Y makes a contribution of $4. Fixed costs are $90,000.
What is the total number of units which must be made and sold to make a profit of $45,000?

A. 7,500
B. 22,500
C. 15,000
D. 16,875

Which of the following statements regarding market penetration as a pricing strategy is/are correct?
(1) It is useful if significant economies of scale can be achieved
(2) It is useful if demand for a product is highly elastic

A. 1 only
B. 2 only
C. Neither 1 nor 2
D. Both 1 and 2

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A manufacturing company uses three processes to make its two products, X and Y. The time available on the three processes is reduced because of the need for preventative maintenance and rest breaks.
The table below details the process times per product and daily time available:
Daily demand for product X and product Y is 10 units and 16 units respectively.
Which of the following will improve throughput?

A. Increasing the efficiency of the maintenance routine for Process 2
B. Increasing the demand for both products
C. Reducing the time taken for rest breaks on Process 3
D. Reducing the time product X requires for Process 1

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