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# The formula to calculate break-even in sales dollars is: Group of answer choices Fixed Expenses/Unit Contribution...

The formula to calculate break-even in sales dollars is:

Fixed Expenses/Unit Contribution Margin

Unit Contribution Margin/Selling Price

Fixed Expenses/Contribution Margin Ratio

Selling price less unit variable cost

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Question 143 pts

Which of the following businesses would most likely use job-order costing to manufacture these products?

Toy Story Land Attraction (Walt Disney World)

Tide Detergent (Procter & Gamble)

Hershey's Kisses (Hershey Foods Corporation)

Heinz Ketchup (Heinz Foods)

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Question 153 pts

Which of the following items would most likely be considered an indirect material for a manufacturer of sofas?

Foam cushioning

Glue

Lumber

Fabric

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Question 163 pts

Which of the following would be considered a variable cost?

Direct labor costs incurred in the factory

Salaries of the production supervisors

Depreciation on the factory machinery

Property taxes on the factory building

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Question 173 pts

Which of the following would be considered a fixed cost at a pet food manufacturer?

Cost of the labels on the cat or dog food cans

Cost of grains and meat to make the pet food

Cost of the assembly line workers in the factory

Rent on the factory building

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Question 183 pts

The selling price of a product is \$25. Its unit variable cost is \$18. The unit contribution margin is:

\$25

\$43

\$7

\$18

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Question 193 pts

The formula for break even in units is:

Selling price less fixed expenses

Fixed Expenses/Unit Contribution Margin

Fixed Expenses/Contribution Margin Ratio

Selling price less unit variable cost

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Question 203 pts

Beck & Docker sold 5,000 coffee makers in January. The break-even point is 3,700 coffee makers. The margin of safety in units is:

1,000 units

1,300 units

5,000 units

0 units

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Question 213 pts

Which of the following contribution margin ratios would be the best, in terms of needing to sell fewer products to cover the fixed expenses?

30%

25%

15%

20%

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Question 223 pts

Western Industries determines their predetermined overhead rate based on direct labor hours. Which of the following is the formula they would use to calculate their predetermined overhead rate?

Actual estimated MOH for the year/Total estimated direct labor hours for the year

Total estimated MOH for the year/Total estimated direct labor hours for the year

Actual estimated MOH for the year/Total actual direct labor hours for the year

Total estimated MOH for the year/Total estimated machine hours for the year

 1. Option C Breakeven sales dollars = Fixed cost/Contribution margin ratio 143. Option A Job order costing is used when each output is different from other. 153. Option B Remaining are treated as direct materials 163. Option A Remaining are fixed costs 173. Option D Remaining are variable costs 183. Option C Unit contribution margin = Sales price per unit - Variable costs per unit = 25 - 18 = 7 193. Option B Breakeven units = Fixed cost/Contribution margin per unit 203. Option B Margin of Safety = Sales - Breakeven sales = 5000-3700 = 1300

213. Option A

Higher contribution margin ratio reduces the Breakeven point.

223. Option B