CMA（P2）——决策分析与风险管理

信息来源：金融范    2014-10-08 10:08    knroman

CMA（P2）——Decision Analysis And Risk Management

C.1.1. Mason Enterprises has prepared the following budget for the month of July
 

	Selling price	Variable cost	Units sold
Product A	$10.00	$4.00	15,000
Product B	$15.00	$8.00	20,000
Product C	$18.00	$9.00	5,000

Assuming that total fixed costs will e $150,000 and the mix remains constant, the breakeven point (rounded to the next higher whole unit) will be
A. 20,455 units
B. 21,429 units
C. 21,819 units
D. 6,818 units

The next questions are based on the following information. Oradell Company sells its single product at a price of $60 per unit and incurs the following variable costs per unit of product:
 

Direct material	16
Direct labor	12
Manufacturing overhead	7
Total variable manufacturing costs	35
Selling expenses	5
Total variable costs	40

Oradell’s annual fixed costs are $880,000, and Oradell is subject to a 30% income tax rate.
C.1.2. A production and sales volume of 4,000 units of product per month would result in an annual after-tax income (loss) for Oradell Company of
A. $80,000
B. $(80,000)
C. $56,000
D. $(56,000)

C.1.3. Starlight Theater stages a number of summer musicals at its theater in northern Ohio. Preliminary planning has just begun for the upcoming season, and Starlight has developed the following estimated data.
 

关键词:  

         Decision Analysis And Risk Management