Question :
121. In contribution margin analysis, the quantity factor computed as: A. the increase : 1233846
121. In contribution margin analysis, the quantity factor is computed as:
A. the increase or decrease in the number of units sold multiplied by the planned unit sales price or unit cost
B. the increase or decrease in unit sales price or unit cost multiplied by the planned number of units to be sold
C. the increase or decrease in the number of units sold multiplied by the actual unit sales price or unit cost
D. the increase or decrease in the unit sales price or unit cost multiplied by the actual number of units sold
122. In contribution margin analysis, the quantity factor is computed as:
A. the difference between actual unit price or unit cost and the planned unit price or cost, multiplied by the planned quantity sold
B. the difference between actual unit price or unit cost and the planned unit price or cost, multiplied by the actual quantity sold
C. the difference between the actual quantity sold and the planned quantity sold, multiplied by the planned unit sales price or unit cost
D. the difference between the actual quantity sold and the planned quantity sold, multiplied by the actual unit sales price or unit cost
123. In contribution margin analysis, the unit price or unit cost factor is computed as:
A. the difference between the actual unit price or unit cost and the planned unit price or cost, multiplied by the planned quantity sold
B. the difference between the actual unit price or unit cost and the planned unit price or cost, multiplied by the actual quantity sold
C. the difference between the actual quantity sold and the planned quantity sold, multiplied by the planned unit sales price or unit cost
D. the difference between the actual quantity sold and the planned quantity sold, multiplied by the actual unit sales price or unit cost
124. If variable cost of goods sold totaled $80,000 for the year (16,000 units at $5 each) and the planned variable cost of goods sold totaled $84,000 (15,000 units at $5.60 each), the effect of the quantity factor on the change in variable cost of goods sold is:
A. $4,000 decrease
B. $5,000 increase
C. $5,600 increase
D. $5,600 decrease
125. If variable cost of goods sold totaled $80,000 for the year (16,000 units at $5 each) and the planned variable cost of goods sold totaled $84,000 (15,000 units at $5.60 each), the effect of the unit cost factor on the change in variable cost of goods sold is:
A. $4,000 decrease
B. $5,000 increase
C. $9,600 decrease
D. $5,600 increase
126. If variable selling and administrative expenses totaled $120,000 for the year (80,000 units at $1.50 each) and the planned variable selling and administrative expenses totaled $120,900 (78,000 units at $1.55 each), the effect of the quantity factor on the change in variable selling and administrative expenses is:
A. $900 decrease
B. $3,100 decrease
C. $4,000 decrease
D. $3,100 increase
127. If variable selling and administrative expenses totaled $120,000 for the year (80,000 units at $1.50 each) and the planned variable selling and administrative expenses totaled $120,900 (78,000 units at $1.55 each), the effect of the unit cost factor on the change in variable selling and administrative expenses is:
A. $900 decrease
B. $3,100 decrease
C. $4,000 decrease
D. $3,100 increase
128. If sales totaled $800,000 for the year (80,000 units at $10 each) and the planned sales totaled $819,000 (78,000 units at $10.50 each), the effect of the unit price factor on the change in sales is:
A. $19,000 decrease
B. $21,000 increase
C. $40,000 decrease
D. $21,000 decrease
129. If sales totaled $800,000 for the year (80,000 units at $10 each) and the planned sales totaled $819,000 (78,000 units at $10.50 each), the effect of the quantity factor on the change in sales is:
A. $21,000 increase
B. $19,000 decrease
C. $21,000 decrease
D. $40,000 decrease
130. If variable cost of goods sold totaled $90,000 for the year (18,000 units at $5 each) and the planned variable cost of goods sold totaled $88,000 (16,000 units at $5.50 each), the effect of the quantity factor on the change in variable cost of goods sold is:
A. $2,000 decrease
B. $11,000 increase
C. $9.000 increase
D. $9,000 decrease
