QUESTION23. ESC is a company in which the

fixed costs are estimated at €540,000. The company allocates €300,000 of these

costs to the Alpha product and the rest to the Beta product for which the variable

costs are €10 per unit and the selling price is €20 per unit.

What is the revenue of the Beta product for breakeven?

QUESTION71. Donuts manufactures and

markets cookies. Over the period, 20,000 units were sold, generating $55,000 in

sales, $37,000 in variable costs and $8,000 in fixed costs.

If variable costs decrease by $0.35 per unit,

what

is the new margin of safety

QUESTION37.

Aldebaran designs,

produces and markets two types of fireworks: Chinese Dragon and Space Tornado.

They are made from chemical components assembled in a single workshop.

The production parameters of these two products are given below:

The unit cost of chemical components is $1. Direct labor costs $4 per hour

in the shop. The operating costs of the machines are $3.5 per machine hour in

the workshop.

The Chinese Dragon is sold for $250 each while the Space Tornado is sold

for $350 each. Distribution is carried out by an import-export company which

receives a 5% commission on the sales made.

In July, we produced and sold 1,000 Chinese Dragons and 2,000 Space

Tornados.

What is the direct unit cost of a Space Tornado?

QUESTION 82.

Salomon manufactures and distributes running shoes.

To calculate the costs of its products, the company has set up an ABC

costing system and has drawn up the following two tables for this purpose. The

study that you are being asked to carry out concerns the Genysis model.

Indirect costs concern the following three

departments: Purchasing, Production and Administration, each with a number of

different activities.

How much overhead is allocated to

the Genysis model based on the

QUESTION13. For the costs of labor used in

production, the

QUESTION67. A product has a selling price of $10 and a

unit variable cost of $5. Its sales for March are $100,000 and its fixed costs

for March are $20,000. 

What is the profit for March?

QUESTION69. A

company's sales for September are $500,000 and its variable costs are $200,000.

Its breakeven point is $300,000, 

what is the profit for September?

QUESTION 74. Mr. Cloarec is the manager of

the restaurant "A la Bonne Crêpe de Quimper".

To solve its

profitability problems, he hires you as a management controller.

In 2023, the creperie recorded an operating loss of

-€25,700 and Mr. Cloarec wonders if it would be possible to break even for his

creperie in the future.

In 2023, the creperie served 5,000 pancakes for a

total cost of €55,700.

Specifically, the main cost items are:

* Basic products (buckwheat pancakes, eggs, ham,

lettuce...):               17,925 €

* Personnel costs:                                                                               28,400

€

* Depreciation (equipment and materials):                                           2,760

€

* Disposable dishes (cutlery, glasses, napkins,

packaging, bags, etc.)      1,380 €

* Miscellaneous costs (administration, heating,

electricity):                   5,235 €

Mr. Cloarec considers that the costs of food and

disposable dishes are expenses that vary in proportion to the number of meals

served. Depreciation and miscellaneous costs are fixed costs. As for personnel

costs, half are fixed costs, the other half can be considered as variable

costs.

The restaurant charges an average of €6 per pancake

served.

Mr. Cloarec then decided to increase the average price

of the pancake to €12. What is the operating result with this new assumption ?

QUESTION55.

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 direct cost of the Master mission?

QUESTION16. The best way to identify the

relevant costs to make a decision is to analyze and understand: