QUESTION66. To

produce 10,000 products (A) sold at $30, the unit variable cost is $14 and $6 for

the unit fixed cost. One buyer offers to buy 3,000 units at $18 each. If this

special order is accepted and the plant uses its unused production capacity,

the impact of this order on the bottom line is reflected in:

QUESTION4. Which of the following

statements about fixed and variable cost graphs is true when we consider that

the volume of production is on the X (horizontal) axis and the cost on the Y

(vertical) axis?

QUESTION53.

Ingenico is an IT services company. The analysis of the profitability of each

mission is carried out based on a full cost of the assignment which includes

the direct cost of the consultants invoiced according to their seniority and a

share of the indirect costs of two analysis centres.

The Administrative Centre

: €362,600  per year. The allocation base is

the number of employee hours invoiced to customers.

The Computer Centre

: €148,000 per year. The

costs of this center are allocated in proportion to the lines of code made for

customers.

For year (N), Ingenico invoiced 25,900 hours of

consultants and created 370,000 lines of code.

Ingenico's management controller

is interested in the profitability of two missions: Master and Class, the

parameters of which are given below.

In addition, the number of lines of code for Master is

2,000 and 3,000 for Class.

How many of the Computer Center's indirect costs are

allocated to Master?

QUESTION59. Frigidor

has two lines of fridges, the results of which are given below

Fixed costs are all indirect (CEO, finance and HR department) and they

are allocated to both products with a distribution key. As the fridge (B) seems

unprofitable and this leads to zero overall results at the company level, the

management is thinking of stopping (B) production. If it does away with the

fridge (B), then Frigor can reduce its overall fixed costs by $1,500. 

If

(B) is stopped, what is the impact on the overall profit?

QUESTION54.

Ingenico is an IT services company. The analysis of the profitability of each

mission is carried out based on a full cost of the assignment which includes

the direct cost of the consultants invoiced according to their seniority and a

share of the indirect costs of two analysis centres.

The Administrative Centre

: €362,600  per year. The allocation base is

the number of employee hours invoiced to customers.

The Computer Centre

: €148,000 per year. The

costs of this center are allocated in proportion to the lines of code made for

customers.

For year (N), Ingenico invoiced 25,900 hours of

consultants and created 370,000 lines of code.

Ingenico's management controller

is interested in the profitability of two missions: Master and Class, the

parameters of which are given below.

In addition, the number of lines of code for Master is

2,000 and 3,000 for Class.

How many of the Computer Centre overhead costs are

allocated to Class?

QUESTION14. Which of the following

statements is TRUE?

QUESTION5. In an industry with high fixed

costs:

QUESTION57.

Ingenico is an IT services company. The analysis of the profitability of each

mission is carried out based on a full cost of the assignment which includes

the direct cost of the consultants invoiced according to their seniority and a

share of the indirect costs of two analysis centres.

The Administrative Centre

: €362,600  per year. The allocation base is

the number of employee hours invoiced to customers.

The Computer Centre

: €148,000 per year. The

costs of this center are allocated in proportion to the lines of code made for

customers.

For year (N), Ingenico invoiced 25,900 hours of

consultants and created 370,000 lines of code.

Ingenico's management controller

is interested in the profitability of two missions: Master and Class, the

parameters of which are given below.

In addition, the number of lines of code for Master is

2,000 and 3,000 for Class.

 What is the full cost of the Master mission?

QUESTION20. In general, from a business

perspective, costs are categorized by:

QUESTION3. Which of the following

statements is the