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Question : 16) The seller of product A has idle capacity and : 1186214

Accounting

 

16) The seller of product A has idle capacity and has no alternative use for the excess capacity. The seller can sell each unit at $10. Outlay cost is $2. What is the opportunity cost of selling internally?

A) $0

B) $8

C) $10

D) $12

E) $16

 

17) The general guideline for determining the minimum transfer price is

A) cover all employee costs incurred in production.

B) fixed-cost plus opportunity costs per unit to the vendor division.

C) variable-cost plus opportunity costs per unit to the vendor division.

D) fixed-cost plus incremental costs per unit up to the point of transfer.

E) additional incremental costs per unit up to the point of transfer, plus opportunity costs per unit to the vendor division.

18) The Transportation Division of Petrolia Paint Company can purchase paint from an independent producer at $18 per litre. The company has three divisions: Production, Transportation, and Paint. The company’s Transportation Division is currently buying paint from the Paint Division for$24 per litre. Transfer prices are based on 125 percent of full cost. The market-based transfer price per litre is $12.60. Which of the following would NOT occur if the company uses dual pricing to record the Transportation Division purchases of paint from the Paint Division?

A) credit the Paint Division for $22.50

B) debit the corporate account for $9.90

C) debit the Transportation Division for $12.60

D) credit the Paint Division for $12.60

E) credit the Paint Division for $32.40

 

19) Under what conditions would transferring products or services at market prices lead to optimal decisions within the organization?

A) when the immediate market is a monopoly

B) when there is minimal interdependence between subunit divisions

C) when there is excess capacity

D) when the immediate market is not a monopoly, and there is minimal interdependence between subunit divisions

E) when the immediate market is only somewhat competitive and there is excess capacity

 

20) Many companies do not want to use market prices, or find it too costly, and they use ________ prices, even though sub optimal decisions may occur.

A) average-cost

B) full-cost

C) long-run cost

D) short-run average cost

E) variable cost

21) Crush Company makes internal transfers at 180% of full cost. The Soda Refining division purchases 30,000 containers of carbonated water per day, on average, from a local supplier, who delivers the water for $30 per container via an external shipper. In order to reduce costs the company located an independent producer in Manitoba who is willing to sell 30,000 containers at $20 each, delivered to Crush Company’s shipping division in Manitoba. The company’s Shipping Division in Manitoba has excess capacity and can ship the 30,000 containers at a variable cost of $2.50 per container.

What is the total cost to Crush Company if the carbonated water is purchased from the local supplier?

A) $900,000

B) $1,200,000

C) $1,501,000

D) $1,620,000

E) $1,721,150

 

22) Crush Company makes internal transfers at 180% of full cost. The Soda Refining division purchases 30,000 containers of carbonated water per day, on average, from a local supplier, who delivers the water for $30 per container via an external shipper. In order to reduce costs the company located an independent producer in Manitoba who is willing to sell 30,000 containers at $20 each, delivered to Crush Company’s shipping division in Manitoba. The company’s Shipping Division in Manitoba has excess capacity and can ship the 30,000 containers at a variable cost of $2.50 per container.

What is the total cost of purchasing the water from the Manitoba supplier and shipping it to the Soda Division?

A) $600,000

B) $675,000

C) $1,080,000

D) $1,215,000

E) $1,815,000

 

23) One reason companies use full-cost transfer pricing is that it provides

A) relevant costs for long-run decisions even though poor short-run decisions may result.

B) relevant costs for long-run decisions and for short-run decisions.

C) relevant costs for short-run decisions and poor for long-run decisions.

D) relevant costs for short-run decisions at the expense of the company.

E) relevant costs for long-run decisions and for employee staffing decisions.

24) When companies are unable to choose a transfer-pricing method which meets their requirements, they may use

A) cost pricing.

B) dual pricing.

C) situational pricing.

D) market pricing.

E) pro-rating pricing.

 

25) When the vendor division receives full cost plus a mark-up, and the buying division pays the market price, this is referred to as

A) dual pricing.

B) market pricing.

C) single pricing.

D) prorated transfer pricing.

E) competition pricing.

 

 

 

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July 1, 2023
    

 

 

11. Which of the following is true about sequential research? 
A. It combines cross-sectional and longitudinal research.
B. It only assesses change in behavior over time, but does not assess differences among groups of people.
C. It only assesses differences among groups of people, but does not assess change in behavior over time.
D. The limitation of this technique is that it does not allow developmental psychologists to tease out the specific effects of age changes from other possible influential factors.

 

 

12. Maria is studying the effects of calcium on the development of children. So she administers varying levels of calcium to two groups of children, one group consisting of children aged five and the other group consisting of children aged ten. She studies the growth rate of these two groups regularly over a period of one year. On the basis of the given evidence, it would be most accurate to say that Maria is using _____ research design. 
A. only the cross-sectional
B. the sequential
C. only the longitudinal
D. the single case experimental

 

 

13. Which of the following statements CORRECTLY identifies an advantage or a disadvantage of the developmental researchers' research designs? 
A. Longitudinal - indicate changes in behavior over time
B. Sequential - quite inexpensive
C. Cross-sectional - considers a number of different age groups and examines them at several points in time
D. Cross-sectional - comparatively requires a greater time investment

 

 

14. Which of the following is a disadvantage associated with longitudinal research designs? 
A. It cannot deal with the problem of a cohort group.
B. It is time consuming.
C. It cannot assess change in behavior over time.
D. It cannot trace the behavior of more than two participants at a time.

 

 

15. The difference between cross-sectional research design and longitudinal research designs is that: 
A. Longitudinal studies assess change in behavior over time, whereas cross-sectional studies assess differences among groups of people.
B. Cross-sectional studies are more time consuming as compared to longitudinal studies.
C. Longitudinal research design does not allow the comparison of more than two participants while cross-sectional design allows for more comparisons.
D. Cross-sectional research is a combination of longitudinal research and sequential research.

 

 

16. The sequential research design can be seen as: 
A. essentially the same thing as a longitudinal design.
B. the opposite of the cross-sectional design.
C. unrelated to either the longitudinal or the cross-sectional design.
D. a combination of the cross-sectional and longitudinal designs.

 

 

17. _____ are rod-shaped structures that contain all basic hereditary information. 
A. Spleens
B. Chromosomes
C. Serotonins
D. Norepinephrines

 

 

18. A normal fertilized egg, or zygote, contains _____ pairs of chromosomes. 
A. 46
B. 21
C. 23
D. 2

 

 

19. Which of the following sequences correctly orders the units of genetics, from the smallest and most specific to the largest and most inclusive? 
A. DNA ? gene ? chromosome
B. DNA ? chromosome ? gene
C. gene ? DNA ? chromosome
D. gene ? chromosome ? DNA

 

 

20. One baby receives an X chromosome from its mother and an X chromosome from its father; it will develop as a _____. A second baby receives an X chromosome from its mother and a Y chromosome from its father; it will develop as a _____. 
A. male; female
B. female; male
C. male or a female; male or a female
D. female; female

 

 

 

default image
July 1, 2023
    

 

 

11. Which of the following is true about sequential research? 
A. It combines cross-sectional and longitudinal research.
B. It only assesses change in behavior over time, but does not assess differences among groups of people.
C. It only assesses differences among groups of people, but does not assess change in behavior over time.
D. The limitation of this technique is that it does not allow developmental psychologists to tease out the specific effects of age changes from other possible influential factors.

 

 

12. Maria is studying the effects of calcium on the development of children. So she administers varying levels of calcium to two groups of children, one group consisting of children aged five and the other group consisting of children aged ten. She studies the growth rate of these two groups regularly over a period of one year. On the basis of the given evidence, it would be most accurate to say that Maria is using _____ research design. 
A. only the cross-sectional
B. the sequential
C. only the longitudinal
D. the single case experimental

 

 

13. Which of the following statements CORRECTLY identifies an advantage or a disadvantage of the developmental researchers' research designs? 
A. Longitudinal - indicate changes in behavior over time
B. Sequential - quite inexpensive
C. Cross-sectional - considers a number of different age groups and examines them at several points in time
D. Cross-sectional - comparatively requires a greater time investment

 

 

14. Which of the following is a disadvantage associated with longitudinal research designs? 
A. It cannot deal with the problem of a cohort group.
B. It is time consuming.
C. It cannot assess change in behavior over time.
D. It cannot trace the behavior of more than two participants at a time.

 

 

15. The difference between cross-sectional research design and longitudinal research designs is that: 
A. Longitudinal studies assess change in behavior over time, whereas cross-sectional studies assess differences among groups of people.
B. Cross-sectional studies are more time consuming as compared to longitudinal studies.
C. Longitudinal research design does not allow the comparison of more than two participants while cross-sectional design allows for more comparisons.
D. Cross-sectional research is a combination of longitudinal research and sequential research.

 

 

16. The sequential research design can be seen as: 
A. essentially the same thing as a longitudinal design.
B. the opposite of the cross-sectional design.
C. unrelated to either the longitudinal or the cross-sectional design.
D. a combination of the cross-sectional and longitudinal designs.

 

 

17. _____ are rod-shaped structures that contain all basic hereditary information. 
A. Spleens
B. Chromosomes
C. Serotonins
D. Norepinephrines

 

 

18. A normal fertilized egg, or zygote, contains _____ pairs of chromosomes. 
A. 46
B. 21
C. 23
D. 2

 

 

19. Which of the following sequences correctly orders the units of genetics, from the smallest and most specific to the largest and most inclusive? 
A. DNA ? gene ? chromosome
B. DNA ? chromosome ? gene
C. gene ? DNA ? chromosome
D. gene ? chromosome ? DNA

 

 

20. One baby receives an X chromosome from its mother and an X chromosome from its father; it will develop as a _____. A second baby receives an X chromosome from its mother and a Y chromosome from its father; it will develop as a _____. 
A. male; female
B. female; male
C. male or a female; male or a female
D. female; female

 

 

 

default image
July 1, 2023
    

 

 

11. Which of the following is true about sequential research? 
A. It combines cross-sectional and longitudinal research.
B. It only assesses change in behavior over time, but does not assess differences among groups of people.
C. It only assesses differences among groups of people, but does not assess change in behavior over time.
D. The limitation of this technique is that it does not allow developmental psychologists to tease out the specific effects of age changes from other possible influential factors.

 

 

12. Maria is studying the effects of calcium on the development of children. So she administers varying levels of calcium to two groups of children, one group consisting of children aged five and the other group consisting of children aged ten. She studies the growth rate of these two groups regularly over a period of one year. On the basis of the given evidence, it would be most accurate to say that Maria is using _____ research design. 
A. only the cross-sectional
B. the sequential
C. only the longitudinal
D. the single case experimental

 

 

13. Which of the following statements CORRECTLY identifies an advantage or a disadvantage of the developmental researchers' research designs? 
A. Longitudinal - indicate changes in behavior over time
B. Sequential - quite inexpensive
C. Cross-sectional - considers a number of different age groups and examines them at several points in time
D. Cross-sectional - comparatively requires a greater time investment

 

 

14. Which of the following is a disadvantage associated with longitudinal research designs? 
A. It cannot deal with the problem of a cohort group.
B. It is time consuming.
C. It cannot assess change in behavior over time.
D. It cannot trace the behavior of more than two participants at a time.

 

 

15. The difference between cross-sectional research design and longitudinal research designs is that: 
A. Longitudinal studies assess change in behavior over time, whereas cross-sectional studies assess differences among groups of people.
B. Cross-sectional studies are more time consuming as compared to longitudinal studies.
C. Longitudinal research design does not allow the comparison of more than two participants while cross-sectional design allows for more comparisons.
D. Cross-sectional research is a combination of longitudinal research and sequential research.

 

 

16. The sequential research design can be seen as: 
A. essentially the same thing as a longitudinal design.
B. the opposite of the cross-sectional design.
C. unrelated to either the longitudinal or the cross-sectional design.
D. a combination of the cross-sectional and longitudinal designs.

 

 

17. _____ are rod-shaped structures that contain all basic hereditary information. 
A. Spleens
B. Chromosomes
C. Serotonins
D. Norepinephrines

 

 

18. A normal fertilized egg, or zygote, contains _____ pairs of chromosomes. 
A. 46
B. 21
C. 23
D. 2

 

 

19. Which of the following sequences correctly orders the units of genetics, from the smallest and most specific to the largest and most inclusive? 
A. DNA ? gene ? chromosome
B. DNA ? chromosome ? gene
C. gene ? DNA ? chromosome
D. gene ? chromosome ? DNA

 

 

20. One baby receives an X chromosome from its mother and an X chromosome from its father; it will develop as a _____. A second baby receives an X chromosome from its mother and a Y chromosome from its father; it will develop as a _____. 
A. male; female
B. female; male
C. male or a female; male or a female
D. female; female

 

 

 

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