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1、CHAPTER1MANAGERIALACCOUNTING,THEBUSINESSORGANIZATION,ANDPROFESSIONALETHICSTRUE/FALSE:TrueTrueTrueFalseTrueFalseTrueMULTIPLECHOICE:1・[d]2.[b]3・[d]4・[c]5-faJ6.[cj7•冋8.©9•问AQ.[c]u・[可'2.[b]13./ej14・[cj15.[c]CHAPTER2INTRODUCTIONTOCOSTBEHAVIORANDCOST-VOLUMERELATIONSHIPSTRUE/FALSE:FalseFalseT
2、rueTrueFalseFalseFalseTrueMULTIPLECHOICE:〔•[d]2.[c]3.[e]4・[d]5.[b]TheCMperunitmustbecomputed・Inthiscase,itis$300($500,000・$200,000)/1000tables.Dividingthe$60,000fixedexpensesbythe$300perunitCMgives200sets.6.[b]EithermultiplyingtheunitBEPbytheunitsellingpriceorbydividingthefixedexperise
3、sbytheCMratio.Usingthefirstmethod,200tablesmultipliedbyapriceof$500pertablegives$100,000ofsalestobreakeven.Withthesecondmethod,$60,000offixedexpensesdividedby.60($300,000CM/$500,000Sales)alsoyields$100,000tobreakeven.7.[d]8.[d]9・[d]Addthebefore-taxdesiredprofittothefixedexpensesanddivi
4、detheresultbytheCMperunit.Inthiscase,$2,150,000+$2,000,000=$4,150,000/($3,500,000/1,500,000cases)gives1,778,572cases・10.[b]Dividethesumofthetargetbefore-taxincomeandthefixedexpensesbytheCMpercentage.Inthiscasethatis$6,000,000[$4,000,000+$2,000,000]dividedby.7777[$3,500,000/$4,500,000]=
5、$7,714,287.11.间12.[a]13.[d]TheCMratiosforthetwoproductsare62.5%forAand44.4%forB.WhenthesalesmixshiftstoproductswithlowerCMratios,profitsdecrease・14・[b]15・[d]Tosolvethisproblemitisnecessarytoconverttheafter-taxincomedesiredtothebefore-taxincomenecessary.Dividing$2,000,000by.70(1-taxrate
6、)gives$2,857,143inbefore-taxincomerequired.Addingthistothe$2,000,000infixedexpensesyieldsarequiredcontributionmarginof$4,857,143.Usingthedataprovidedfor1,500,000cases,thesellingpricepercaseis$3.00andthevariableexpensespercaseare$0.667.ThisgivesaCMperunitof$2.33,whichcanbedividedintothe
7、$4,857,143totalcontributionmargintogive2,081,633cases・CHAPTER3MEASUREMENTOFCOSTBEHAVIORTRUE/FALSE:TrueFalseTrueTrueFalseMULTIPLECHOICE:6・[b]9•何2.[b]3・[d]4.[d]5.[a]8・[e]Inordertoanswerthisproblem,thecostsmustfirstbeclassifiedasfixedorvariableinrelationtothecostdriver.Inthiscase,thesup
