109年 - 109中原大學_碩士班招生考試_會計學系︰成本及管理會計#101439

科目：研究所、轉學考(插大)◆成本及管理會計學 | 年份：109年 | 選擇題數：0 | 申論題數：12

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所屬科目：研究所、轉學考(插大)◆成本及管理會計學

選擇題 (0)

申論題 (12)

a. Without resorting to calculations, what is the total contribution margin at the break-even point?

b. Management is contemplating the use of plastic gearing rather than metal gearing in Product SW. This change would reduce variable costs by $15. The company's marketing manager predicts that this would reduce the overall quality of the product and thus would result in a decline in sales to a level of 350 units per month. Should this change be made?

c. Assume that Cost Company is currently selling 400 units of Product Q per month. Management wants to increase sales and feels this can be done by cutting the selling price by $25 per unit and increasing the advertising budget by $20,000 per month. Management believes that these actions will increase unit sales by 50%. Should these changes be made?

a. Determine the materials price variance assuming that materials costs are the responsibility of the materials purchasing manager.

b. Determine the materials price variance assuming that materials costs are the responsibility of the production manager.

c. Determine the material quantity variance if the standard materials for each scarecrow are 3 pounds.

a. absorption costing.

b. variable costing.

a. Determine the predetermined overhead rate for the year.

b. Determine the amount of overhead charged to jobs during the year.

c. Determine the amount of underapplied or overapplied overhead for the year.

d. Assuming that 100 units were completed, determine the unit cost that would appear on the job cost sheet for Job #315.