管理会计文档(8)

管理会计文档

18. Merkey Motel’s cost function based on guest-days of occupancy for custodial cost is given as: XXX. Merkey Motel expects an occupancy level of guest days. Merkey Motel’s expected total XXXcost is _____. 91. Merkey Motel’s cost function based on guest-days of occupancy for custodial

cost is given as: Y = $50,000 + $7.50X. Merkey Motel expects an occupancy level of 10,000 guest days. Merkey Motel’s expected total fixed cost is _____.

a. $7.50 b. $50,000 c. $75,000 d. $105,000

19. In the mixed-cost function, the ?? signifies _____.

In the mixed-cost function, Y = $66,000 + $8.70X, the Y signifies _____.

a. total fixed cost b. total cost

c. variable cost per unit of cost driver d. number of units of the cost driver

20. One of the simplest methods to measure a XXXX from past data is the _____.

One of the simplest methods to measure a linear cost function from past data is the _____.

a. regression analysis method b. high-low method

c. least-squares regression method d. visual-fit method

21. The following data has been assembled for Lion Company. Use the high-low method. Cost Hours

The XXXXX cost per hour is _____.

The following data has been assembled for Lion Company. Use the high-low method.

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