CMA历年真题1（英）
信息来源：金融范 2014-08-15 09:46 knroman
Question：
Kator Co. is a manufacturer of industrial components. One of their products that is used as a subcomponent in auto manufacturing is KB-96. This product has the following financial structure per unit:
| Selling price |
$150 |
| Direct materials |
$20 |
| Direct labor |
15 |
| Variable manufacturing overhead |
12 |
| Fixed manufacturing overhead |
30 |
| Shipping and handling |
3 |
| Fixed selling and administrative |
10 |
| Total cost |
$90 |
During the next year, KB-96 sales are expected to be 10,000 units. All of the costs will remain the same except that fixed manufacturing overhead will increase by 20% and direct materials will increase by 10%. The selling price per unit for next year will be $160. Based on this data, the contribution margin from KB-96 for next year will be
A. $620,000
B. $750,000
C. $1,110,000
D. $1,080,000
Answer（D）：
Answer (A) is incorrect. The amount of $620,000 includes all fixed costs.
Answer (B) is incorrect. The amount of $750,000 includes all manufacturing costs.
Answer (C) is incorrect. The amount of $1,110,000 assumes that the fixed costs and shipping and handling are the only relevant costs.
Answer (D) is correct. Contribution margin equals sales minus variable costs. All variable costs will remain the same except that direct materials will increase to $22 per unit (1.1 × $20). Thus, total unit variable costs will be $52 ($22 + $15 + $12 + $3), and the contribution margin will be $1,080,000 [10,000 units ($160 unit selling price – $52)].
关键词:
cma