Midterm Intro Man Accounting March 2009.Pdf

midterm Introduction to management accounting abut 2009 UNIVERSITY OF THE NETHERLANDS ANTILLES De unwrapment of Social Sciences and Economics Midterm Course :Introduction to management accounting Lecturer :L. Houben multitude / Major :accounting 1a, 1b / financial management Date : March 2009 Time : 2 hours q q Please check if your examination is complete. This exam consists of 4 pages (including the coversheet) with 5 exercises with 10 questions Success ! Points A1 A2 A3 B4 B5 B6 C7 D8 D9 E10 3 2 3 2 2 4 6 4 4 15 Total 45 1 Midterm Introduction to management accounting March 2009 deed A The outlet factory has the capacity to produce 20.000 building blocks per month, modern production and sales are 15.000 units, the merchandising expenditure is $20 per unit. Costs per unit are: contribute materials 6 Direct labor 4 Variable factory overhead 1 Fixed factory overhead 2 Fixed selling expense 1 Fixed administrative expense 1 Total cost per unit (by 15.000 units) 15 1) Should the company acquit a special order of 3.000 units at $ 13 per unit? Show supporting computations. 2) What is the maximum price the company should ordain to pay an outside supplier who is interested in manufacturing this product?

3) What would be the effect on the monthly income if the sales price was increased to $22, resulting in a 15 percent precipitate in sales volume? Exercise B The yearbook profit budget of the Marker Co. shows: Sales (50.000 units @ $5) Variable be: Manufacturing Selling and administrative Fixed costs Manufacturing Selling and administrative Total costs Net income 250.000 50.000 25.000 100.000 25.000 200.000 50.000 Answer each part below independently of all other parts. 4) What is the companys break-even point in dollars? 5) The company proposes to buy equipment to replace workers. If this is done, laid costs get out increase with $40.000, and variable costs will decrease $0.50 per unit. What is the new break even point in units? 6) Assume that fixed costs are... If you want to get a full essay, order it on our website: Ordercustompaper.com

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