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NEW QUESTION: 1

A. Option D
B. Option B
C. Option C
D. Option A
Answer: A,D
Explanation:

NEW QUESTION: 2
HOTSPOT




Answer:
Explanation:

NEW QUESTION: 3
Barnes Corporation은 11 월 한 달 동안 150,000 개의 보드 게임을 판매 할 것으로 예상했습니다. 회사의 마스터 예산에는 이러한 게임의 판매 및 생산과 관련된 다음 데이터가 포함되었습니다.

11 월의 실제 판매량은 180.000 게임이었습니다. 회사는 유연한 예산을 사용하여 11 월 한 달 동안의 운영 수입이 다음과 같을 것으로 예상합니다.
A. US $ 510,000
B. US $ 270,000
C. US $ 420,000
D. US $ 225,000
Answer: C
Explanation:
Revenue of US $2,400,000 reflects a unit selling price of US $16 $2.400,000 150.000 games). The contribution margin is US $975,000, or US $6.50 per game $975,000 150,000 games). Thus, unit variable cost is US $9.50 $16 - $6.50). Increasing sales will result in an increased contribution margin of US $195,000 30,000 x $6.50). Assuming no additional fixed costs, net income will increase to US $420,000 $225,000 originally reported +$195,000).