UPSA BBA Level 300 BACT 312 Mid-Semester Exam Set 4: Management Accounting
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Questions and Answers

What is the profit made by Company B if it records a margin of safety of 8,000 units, selling price per unit of GHS20, and variable cost per unit of GHS13?

  • GHS160,000
  • Impossible to calculate
  • GHS56,000 (correct)
  • GHS104,000
  • What is the profit of a company with a contribution to sales ratio of 40%, fixed costs of GHS50,000, and sales of GHS400,000?

  • GHS350,000
  • GHS110,000 (correct)
  • GHS160,000
  • GHS100,000
  • Given a contribution per unit of GHS12, budgeted sales of 20,000 units, and breakeven output of 12,000 units, what is the profit?

  • Impossible to calculate
  • GHS144,000
  • GHS96,000 (correct)
  • GHS240,000
  • If the total set-up cost for producing bread is GHS36,000 and the company requires 200 labor hours for wheat bread, 300 labor hours for butter bread, and 500 labor hours for sugar bread, how much set-up cost should be allocated to wheat bread using activity-based costing?

    <p>GHS18,000</p> Signup and view all the answers

    Given a company required 3 set-ups for wheat bread, 5 set-ups for butter bread, and 2 set-ups for sugar bread, how much set-up cost should be allocated to sugar bread?

    <p>GHS12,000</p> Signup and view all the answers

    What is the profit if a company has a contribution margin of 30%, fixed costs of GHS70,000, and sales of GHS300,000?

    <p>GHS90,000</p> Signup and view all the answers

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