管理会计文档(3)

管理会计文档

Totals

After all bills for the party were paid, the total came to $2,315. Details are:

$575 for hotel room rental; $640 for food; $750 for entertainment; and $350 for decorations. One hundred persons attended the party.

$2,315 actual - $2,200 budgeted = $115 unfavorable

6. Which of the following is not a cost driver of customer services costs? 下面哪一个不是顾客服务成本的成本动因 a. Hours spent servicing products are not a cost driver of customer services costs.

b. Travel costs are not a cost driver of customer services costs. c. Number of service calls is not a cost driver of customer services costs. d. All of these answers are correct.

7. As the cost-driver activity level increases within the relevant range _____.

答案：total variable costs decrease

8. Mercy Hospital has total variable costs of % of total revenues and fixed costs of $ million per year. There are patient-days estimated for next year. What is the break-even point expressed in total revenue? 89. Mercy Hospital has total variable costs of 80% of total revenues and fixed costs

of $20 million per year. There are 70,000 patient-days estimated for next year. What is the break-even point expressed in total revenue?

a. $115 unfavorable is the total budget variance. b. $115 favorable is the total budget variance. c. $25 favorable is the total budget variance. d. $140 unfavorable is the total budget variance. What is the total budget variance?

百度搜索“77cn”或“免费范文网”即可找到本站免费阅读全部范文。收藏本站方便下次阅读，免费范文网，提供经典小说教育文库管理会计文档(3)在线全文阅读。