16 . A cost which remains constant per unit at various levels of activity is a
17 . Fixed costs are $ 600,000 and the contribution margin per unit is $ 150 . What is the break-even point ?
18 . The break-even point is where
19 . When a company assigns the costs of direct materials , direct labor , and both variable and fixed manufacturing overhead to products , that company is using
20 . If a division manager ’ s compensation is based upon the division ’ s net income , the manager may decide to meet the net income targets by increasing production when using
21 . An unrealistic budget is more likely to result when it 22 . A major element in budgetary control is 23 . The purpose of the sales budget report is to
24 . The accumulation of accounting data on the basis of the individual manager who has the authority to make day-to-day decisions about activities in an area is called
25 . Variance reports are
26 . Internal reports that review the actual impact of decisions are prepared by
27 . The process of evaluating financial data that change under alternative courses of action is called
28 . Seasons Manufacturing manufactures a product with a unit variable cost of $ 100 and a unit sales price of $ 176 . Fixed manufacturing costs were $ 480,000 when 10,000 units were produced and sold . The company has a one-time opportunity to sell an additional 1,000 units at $ 140 each in a foreign market which would