题目内容

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

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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

创业者实训基地是免费为大学生提供创业前培训的。()

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

At the end of 20X1, an investment centre has net assets of $1m and annual operating profits of $190,000. However, the bookkeeper forgot to account for the following:
A machine with a net book value of $40,000 was sold at the start of the year for $50,000 and replaced with a machine costing $250,000. Both the purchase and sale are cash transactions. No depreciation is charged in the year of purchase or disposal. The investment centre calculates return on investment (ROI) based on closing net assets.
Assuming no other changes to profit or net assets, what is the return on investment (ROI) for the year?

A. 18·8%
B. 19·8%
C. 15·1%
D. 15·9%

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