Question : 121. In contribution margin analysis, the quantity factor computed as: A. the increase : 1239537

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 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

123. If variable cost of goods sold totaled $80,000 for the year (16,000 units at $5.00 each) and the planned variable cost of goods sold totaled $86,250 (15,000 units at $5.75 each), the effect of the quantity factor on the change in variable cost of goods sold is: 
A. $5,000 decrease
B. $5,000 increase
C. $5750 increase
D. $5,750 decrease

124. If variable cost of goods sold totaled $80,000 for the year (16,000 units at $5.00 each) and the planned variable cost of goods sold totaled $86,250 (15,000 units at $5.75 each), the effect of the unit cost factor on the change in variable cost of goods sold is: 
A. $12,000 increase
B. $5,750 decrease
C. $12,000 decrease
D. $5,750 increase

125. If variable selling and administrative expenses totaled $124,000 for the year (80,000 units at $1.55 each) and the planned variable selling and administrative expenses totaled $136,500 (78,000 units at $1.75 each), the effect of the quantity factor on the change in variable selling and administrative expenses is: 
A. $3,000 increase
B. $3,500 decrease
C. $3,000 decrease
D. $3,500 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 $136,500 (78,000 units at $1.75 each), the effect of the unit cost factor on the change in variable selling and administrative expenses is: 
A. $19,500 decrease
B. $19,500 increase
C. $20,000 decrease
D. $20,000 increase

127. If sales totaled $800,000 for the year (80,000 units at $10.00 each) and the planned sales totaled $799,500 (78,000 units at $10.25 each), the effect of the unit price factor on the change in sales is: 
A. $19,500 decrease
B. $19,500 increase
C. $20,000 decrease
D. $20,000 increase

128. If sales totaled $800,000 for the year (80,000 units at $10.00 each) and the planned sales totaled $799,500 (78,000 units at $10.25 each), the effect of the quantity factor on the change in sales is: 
A. $20,500 increase
B. $20,000 decrease
C. $20,500 decrease
D. $20,000 increase

129. If variable cost of goods sold totaled $90,000 for the year (18,000 units at $5.00 each) and the planned variable cost of goods sold totaled $86,400 (16,000 units at $5.40 each), the effect of the quantity factor on the change in variable cost of goods sold is: 
A. $10,800 decrease
B. $10,800 increase
C. $10,000 increase
D. $10,000 decrease

130. If variable cost of goods sold totaled $90,000 for the year (18,000 units at $5.00 each) and the planned variable cost of goods sold totaled $86,400 (16,000 units at $5.40 each), the effect of the unit cost factor on the change in variable cost of goods sold is: 
A. $6,400 decrease
B. $6,400 increase
C. $7,200 increase
D. $7,200 decrease