TEST 1

1. List the December's operating openses that are considered to- be fixed.

- firma nie prowadzi działalności

2. What cost are inchued in the computation the cost per unit of a finished good?

- koszty zużycia materiałów , bezpośrednie koszty zatrudnienia w wydziale cięcia , mątarzu i wykończenia.Zmienne ogólne koszty produkcji, braki , koszty zapasów i naprawy.

3. List three of the more important oportunities for cost analysis in marketing.

-

4. As the V-ce president of marketing , what decisions (confortable factors) may be made by you to increase of decrease sales?

• decyzja dotyczy ceny i ilości otwartych terytoriów, kredytów

5. what is the primary purpose of advertising

- zwiększenie sprzedaży

6. How much was spent for advertising per potential customer in March

• 1.0 - 1.6$

7. What effect does an increasein salaries have on sales people

- pracownicy nie odchodzą z pracy, firma nie musi szkolić nowych pracowników

8. What effect would an increase in the commision rate have the total amount of salaries paid

- decrease in total salaries paid

9. What decisions must be made in order to make a sales forecast?

-

10. what effect does selling on credit have on market potential

• nie ma wpływu

11. how many units may be sold to the acome company?

• 5000

12. how many units of equipment are currently in the Cutting Department?

• 20 jednostek

13. how many units of equipment are currently in the assembling Department

• 25 jednostek

14. what is the current capacity of the equipment in the finishing Department

• 15000 jednostek na miesiąc

15. how much variable factory labor in incurred by using the original finishing department equipment

• 50 pracowników

16. for a single shift , how many workers must be hired to man the current equipment units in cutting department

• 5

17. what effect does the scheduling of a second shift have on the wage rate in the second shift

• 120% of regular shift hour

18. how many units of material x are required fo 1 unit of product

• 4

19. how many units of material y .......

• 2

20. in the .... in which a credit sale is made , how much cash is collected

-

21.what is the maximum dollar amount of bonds that may be issued

• 10 mln

22. what two factors ......the market value of the stock

-

23.what is the maximum amount that commercial bank will loan

• 1 mln $

24. how many U.S. general company shares may be purchased

-20% of share issued

25. what is the maximum number of treasury stock shares that may be purchased

• 30% of shares outstanding

TEST 2

1. what operating expenses require allocation

general and administrative

• executive salaries

• secretarial and crelical wages

• supplies (general and administrative fixed portion)

depreciation , building

• depreciation , furniture and fixtures

selling

• credit: department expenses (fixed portion)

• home office sales expenses

fixed manufactoring overhead

2. what are some of the reasons why the U.K Gadget Company uses direct costing

• first the use of direct costing simplifies accounting for manufacturing costs.The problem of allocating fixed overhead costs through the use of a fixed manufacturing overhead rate is therefore eliminated.

• Second production and sales frequently vary substanitally , as a consequence the use of direct costing reduces distortions is net

• Third , since direct costing requires , the explictt recognition of fixed manufacturing overhead it augments the company”s use of cost -volume- profit analysis

3. what is the amount of net income/ loss for March

• 299,180

4. list the four major factors that determinate adjusted sales potential

-

5. what is the approximate cost of informing one potential customer

• it is estimated that from $1.00 to 1.60 must be spent to inform one potential customer of the company's product

6. what type of customers do sales people call...

-

7. what is the min. Salary that may be paid to a sales person

$ 1400- $1,600

8. what effect does an increase in price have

• an increase the comission rate will increase the number of calls per month. At a certain point increases in the commision rate will result in only a very small increase in the number of calls . The marketing department has estimated that above a commission rat of 20%

9. what effect does an increase or decrease in price have

• the company relates price to the percentage of customers requesting demonstrations, a decrease in price will increase the percetage of customers purchasing

10. what costs are incurred when credit is made availab.. to customers

• salary of credit manager $ 35.000 annually

• salary of an assistant credit manager $ 25.000 per ...

• wages of two clerks - $ 8.00 per hour (normal work year , week of 40 hours)

11. what expenses will not be incurred when units are sold to the Acme company

• all units sold to the ... are cash sales . the only cost associated with the sale is cost of goods spld. All other selling costs are borne by a purchaser

12. how many workers are requied to operate 1 unit of equipment in the cutting department

-5 workers

13. how many workers are requied to operate 1 unit of equipment in the assembling department

• 4 workers

14. by how much will the purchase of new equipment .... the production capacity of the finishing department

• new and modern equipment that will increase the productive capacity per regular shift may be purchased . If either equipment A or equipment B is purchased capacity per eight hour shift would be increased to 30,000 units

15. the purchase of either equipment A or equipment B has what effect on fixed and variable labor costs

-

16. for a single shift, how many workers must be hired to man the current equipment units in the assembly department

• Assembling dep. Equipment require 4 workers per unit of equipment

17. what effect does the scheduling of overtime have on the wage rate during the overtime period

• overtime pay is 150 percent of regular pay : second shift pay is 120 percent of regular shift wages . However , only variable labor is paid second shift premium

18.what is the approximate carring cost per unit for material X

• material X $ 60 to $ 90 per unit

19.what is the approximate carring cost per unit for material Y

• material Y $ 1.20 to $ 1.60 per unit

20. what is the maximum amount that the first national bank will loan

• the bank's loan policy is to limit loans to 40 percent of a company's net work

21. what is the maximum number of shares of common stock that may be issued

• the company is authorized to issue 80,000 shares of $ 100 par value common stock

22.what consequences will fallow from cash paymats exceeding cash available

• current market value is $ 1 per share

23. what two conditions must exist in order for payment to be made on a loan from the commercial state bank

-

24. what is the change for factoring receivables

• in different layers of accounts receivable exists, then the oldest accounts are factores first

25. what the maximum number of treasury stock shares that may be purchased

- the maximum number of treasury stock shares that may be purchased in a single month cannot exceed 30% of the shares currently outstanding. Also the total number of treasury stock shares that ... be purchased cannot exceed 80% of the number common stock shares authorized

TEST 3

odpowiedzi:

On what bais are the above indirect expenses allocated

1. koszty pośrednie liczone są na zasadzie zużycia

In what major areas of operations may meaningful cost analysis be made?

2. analiza kosztów marketingowych, analiza kosztów produkcji i analiza kosztów finansowych

What are the four main categories of deductions form revenue on the incom ststement?

3. zysk brutto, zysk netto, całkowite koszty sprzedaży

What factors affects or determine the actual number of units that will be sold?

4. są to tzw. Prowizje dla pracowników

What is the najor consequences of inadequate advertisining?

5. jeśli budżet na reklamę jest niewystarczający to niemożliwe jest przesyłanie materiałów info do wszystkich potencjalnych klientów

How many sales people were hired in March?

6. 675

The cost of training a sales peron is approximately?

7. 150 - 250

Explain why all sales peple quit in December?

8. nie prawdziwe bo firma w grudniu nie istniała

What is the major effect of selling on credit?

9. wzrost klientów którzy kupują towar po demonstracji

What happens to the bad debet precebtage as credit term increase?

10. bad terms wzrośnie

How will the sales the Acme Company be disclosed on the income statment

11. ....other income

At the current wage rate, what is the production rate per hour in the Cutting Departament?

12. 4,25

At the current wage rate, what is the production rate per hour in the Assembling Departanet?

13. 4,3125

How much is the fixed direct labor cost of the Finishing Departament?

14. 135000

If the orginal equipment is replaced in April. then how much of aloss on retirement of old equopment would be recorded?

15. 487,500

What effect does an increase in the wage rate have on the production rate of equipment in the Cutting and Assembling Dep.?

16. nie ma efektu

What effect will ovwertime have on the fixed direct labor in the Cutting, Assembling and Finisung Dep.?

17. za nadgodziny będzie płacone 150% normalnej stawki

What is the approximate purchasing cost per order of Material X?

18. 4.5$ (30 - 60)

What is the approximate purchasing cost per order of Material Y?

19. 10.50 $ ( ..0- 60)

What is the minimum current ratio required before a loan will be granted?

20. current rant 1.5 do 1

How many shares are currently issued?

21. 30.000

What consequence will folow from required cash payments exceeding cash available?

22. zmniejszenie nadmiaru gotówki

What two conditions must exist in order for a payment to be made a loan from the Commercial State Bank?

23. jeśli płatności gotówką przekroczą wpływ kasowy to linia kredytowa zostanie automatycznie uruchomiona do .....$

What is the charge for factoring receivables?

24. 12%

What is the max number of treasury stok shares that may be purchased?

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