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?
关键词:
模拟