CMA模拟真题1（英文）
信息来源：金融范 2014-08-11 09:43 knroman
Question：
A company wants to determine its marketing costs for budgeting purposes. Activity measures and costs incurred for 4 months of the current year are presented in the table below. Advertising is considered to be a discretionary cost. Salespersons are paid monthly salaries plus commissions. The sales force was increased from 20 to 21 individuals during the month of May.
| |
March |
April |
May |
June |
| Activity measures |
|
|
|
|
| Sales orders |
2,000 |
1,800 |
2,400 |
2,300 |
| Units sold |
55,000 |
60,000 |
70,000 |
65,000 |
| Dollar sales |
$1,150,000 |
$1,200,000 |
$1,330,000 |
$1,275,000 |
| Marketing costs: |
|
|
|
|
| Advertising |
$190,000 |
$200,000 |
$190,000 |
$190,000 |
| Sales salaries |
20,000 |
20,000 |
21,000 |
21,000 |
| Commissions |
23,000 |
24,000 |
26,600 |
25,500 |
| Shipping costs |
93,000 |
100,000 |
114,000 |
107,000 |
| Total costs |
$326,000 |
$344,000 |
$351,600 |
$343,500 |
In relation to the dollar amount of sales, which of the following cost classifications is appropriate for advertising and sales salaries costs?
| |
Advertising |
Sales Salaries |
| A. |
Variable cost |
Fixed cost |
| B. |
Fixed cost |
Fixed cost |
| C. |
Mixed cost |
Mixed cost |
| D. |
Fixed cost |
Variable cost |
Answer（B）：
Answer (A) is incorrect. Advertising cost is considered fixed.
Answer (B) is correct. Both advertising and sales salaries should be classified as fixed costs. The advertising was constant for 3 of the 4 months and would be considered fixed in terms of dollar sales. Sales salaries also did not vary with dollar sales.
Answer (C) is incorrect. Advertising and sales salaries are considered fixed costs in terms of dollar sales.
Answer (D) is incorrect. Sales salaries are considered fixed in terms of dollar sales.
关键词:
模拟