管理会计文档(5)

管理会计文档

is _____.

Direct labor Variable factory overhead

126 51

Total fixed costs for the period are $456,840. The contribution margin per desk

a. $195 b. $108 c. $51 d. $126

$480 - $195 - $126 - $51 = $108

BUS 340 Mid -term Name: _________________ Chapters 1 to 4

Direct materials $ Direct labor XX

Variable factory overhead XX

Total fixed costs for the period are $XXX. The XXX per desk is _____.

11. Strongsville Company wishes to earn after-tax net income of $,000. Total fixed costs are $000, and the contribution margin per unit is $.00. Strongsville’s tax rate is %. The number of units that must be sold to ??? is _____.

Zachary Company wishes to earn after-tax net income of $18,000. Total fixed costs are $84,000, and the contribution margin per unit is $6.00. Zachary’s tax rate is 40%. The number of units that must be sold to breakeven is _____.

a. 14,000 units b. 17,000 units c. 19,000 units d. 21,500 units

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