BUS105 試験問題を無料オンラインアクセス

Diamonds and More produced a new line of necklaces that sell for $350 each. Management requires a profit equal to 40 percent of the selling price. What is the target cost of this product?

• A.$175
• B.$210
• C.$350
• D.$140

Which of the following statements is a true statement about flexible budgets?

• A.The flexible budget is prepared before the master budget to assist with planning
• B.Selling and administrative expenses are reported in the flexible budget
• C.The actual number of units sold is irrelevant to a flexible budget
• D.Cost variance analysis is an integral part of preparing a flexible budget

Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 0.10 direct labor hours to produce one box of specialty candy, and the variable overhead rate was $2.00 per hour. According to payroll records, the company paid for a total of 104,000 hours of direct labor wages. The actual variable overhead costs totaled $200,000. They sold 800,000 boxes of candy to retailers. What is the variable overhead efficiency variance?

• A.$8,000 favorable variable overhead efficiency variance
• B.$8,000 unfavorable variable overhead efficiency variance
• C.$48,000 favorable variable overhead efficiency variance
• D.$48,000 unfavorable variable overhead efficiency variance

Ladron Candies uses activity-based costing to allocate variable factory overhead costs. Which of the following statements best represents the excerpted activity data for indirect materials?
Indirect Materials:

• A.There is a $500 unfavorable efficiency variance
• B.There is a $500 favorable spending variance
• C.There is a $1,000 unfavorable efficiency variance
• D.There is a $1,000 favorable spending variance

Which of the following activities would be included in the cash flows from the financing section of the statement of cash flows?

• A.Cash dividends paid to noncontrolling interests
• B.Purchase of property and equipment
• C.Cash receipts from customers
• D.Increase in accounts receivable