__C__ 13. If fixed costs are $1,400,000, the unit selling price is $220, and the unit variable costs are $120, what is the amount of sales required to realize an operating income of $200,000? a. 14,000 units b. 12,000 units c. 16,000 units d. 13,333 units __D__ 14. If fixed costs are $200,000 and the unit contribution margin is $20, what amount of units must be sold in order to have a zero profit? a. 25,000 b. 20,000 c. 200,000 d. 10,000 C 23. Ecology Co. sells a biodegradable product called Dissol and has predicted the following sales for the first four months of the current year: Ending inventory for each month should be 20% of the next month's sales, and the December 31 inventory is consistent with that policy. How many units should be produced in February? A. 1,860. B. 1,900. C. 1,940. SEE PICTURE D. 1,980 E. 2,320. C 24. Ecology Co. sells a biodegradable product called Dissol and has predicted the following sales for the first four months of the current year: Ending inventory for each month should be 20% of the next month's sales, and the December 31 inventory is consistent with that policy. How many units should be produced in February? SEE PICTURE A. 1,860. B. 1,900. C. 1,940. D. 1,980 E. 2,320. Kyoto, Inc. predicts the following sales in units for the coming four months:Although each month's ending inventory of finished units should be 60% of the next month's sales, the March 31 finished goods inventory is only 100 units. A finished unit requires five pounds of raw material B. The March 31 raw materials inventory has 200 pounds of B. Each month's ending inventory of raw materials should be 30% of the following month's production needs. 25. The budgeted production for May is: A. 200 units. B. 212 units. C. 268 units. D. 280 units. E. 292 units. 26. The budgeted purchases of pounds of raw material B during May should be: A. 1,418 pounds. B. 1,460 pounds. C. 1,502 pounds. D. 264 pounds. E. 283 pounds. APR 308 *5 = 1540 may 292 *5 = 1460 JUE 264 *5 =1320 27. A company's flexible budget for 12,000 units of production showed sales, $48,000; variable costs, $18,000; and fixed costs, $16,000. The operating income expected if the company produces and sells 16,000 units is: d A. $ 2,667. B. $14,000. C. $18,667. D. $24,000. E. $35,000. 29. Product A has a sales price of $10 per unit. Based on a 10,000-unit production level, the variable costs are $6 per unit and the fixed costs are $3 per unit. Using a flexible budget for 12,500 units, operating income from Product A? c A. $12,500. B. $25,000. C. $20,000. D. $30,000. E. $35,000. Kyle, Inc., has collected the following data on one of its products: 30. The direct materials quantity variance is: d A. $30,000 favorable. B. $13,750 unfavorable. C. $16,250 favorable. D. $30,000 unfavorable. E. $13,750 favorable. 31. The direct materials price variance is: c A. $13,750 unfavorable. B. $16,250 unfavorable. C. $16,250 favorable. D. $30,000 unfavorable. E. $33,000 favorable. 32. Bartels Corp. produces woodcarvings. It takes 2 hours of direct labor to produce a carving. Bartels' standard labor cost is $12 per hour. During August, Bartels produced 10,000 carvings and used 21,040 hours of direct labor at a total cost of $250,376. What is Bartels' labor rate (price) variance for August? C A. $2,000 favorable. B. $2,104 unfavorable. C. $2,104 favorable. D. $4,160 favorable. E. $2,000 unfavorable. 33. A company established a direct material standard of 3 pounds of material at a cost of $6 per pound for unit produced. During August, the company produced 6,000 units of product. 10,000 pounds of direct material which cost $6.50 per pound were used in the production process. Compute the direct material quantity variance for August. E A. $48,000 unfavorable. B. $24,000 unfavorable. C. $52,000 favorable. D. $24,000 favorable. E. $48,000 favorable
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