A) $102,080. B) $103,440. C) $105,600. D) $108,000. E) Impossible to determine without further information. A) $102,080. B) $103,440. C) $105,600. D) $108,000. E) Impossible to determine without further information.

A) $72,000. B) $74,400. C) $75,000. D) $90,000. E) $111,000. A) $72,000. B) $74,400. C) $75,000. D) $90,000. E) $111,000.

Exam 14: Operational Performance Measurement: Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures

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The effect on sales, expenses, or operating income of changes in units sold is measured by the:

(Multiple Choice)

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Question 121

The difference between the actual sales volume for a period and the flexible-budget sales volume is:

(Multiple Choice)

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Question 122

The arrival of new manufacturing techniques such as automation, flexible manufacturing systems, and cluster or cell manufacturing has:

(Multiple Choice)

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Question 123

Which of the following benefits is not typically associated with a move to a just-in-time (JIT) manufacturing system?

(Multiple Choice)

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Question 124

Which one of the following is the difference between the actual direct labor hours and the standard direct labor hours for the units manufactured, multiplied by the standard hourly wage rate per hour?

(Multiple Choice)

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Question 125

How many units of the product were produced during the past month?

(Multiple Choice)

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Question 126

The amount A is:

(Multiple Choice)

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Question 127

The amount C is:

(Multiple Choice)

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Question 128

Prokp's total standard direct labor cost for the output in April was:

(Multiple Choice)

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Question 129

The actual direct materials purchase price (AP) per kilogram is:

(Multiple Choice)

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Question 130

The primary purpose of calculating standard cost variances each period is:

(Multiple Choice)

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Question 131

Which one of the following is the difference in direct material costs between the actual cost incurred during the period and the total standard cost in the flexible budget for the units manufactured during the period?

(Multiple Choice)

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Question 132

Customer-response time (CRT) is usually defined as:

(Multiple Choice)

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Question 133

The number of pounds of direct materials used to produce July's output was:

(Multiple Choice)

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Question 134

James has the following information pertaining to its usage of direct labor in a recent period: Required: 1. Calculate the labor efficiency variance for the period. 2. Calculate the labor rate variance for the period. 3. Prepare, in proper form, the journal entry to record wage expense for the period, including any associated standard cost variances.

(Essay)

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Question 135

A firm uses a JIT inventory system and has an unfavorable selling price variance for the period just ended. If the proportion of the total variable manufacturing costs to total sales in both the flexible budget and the actual operating results is 70%:

(Multiple Choice)

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Question 136

The total flexible-budget (FB) variance for operating income is:

(Multiple Choice)

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Question 137

An organization subject to intense competitive pressures would most likely use:

(Multiple Choice)

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Question 138

The standard cost per ounce of EPP is:

(Multiple Choice)

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Question 139

The direct labor flexible-budget variance is:

(Multiple Choice)

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Question 140

Showing 121 - 140 of 178

The effect on sales, expenses, or operating income of changes in units sold is measured by the:

The difference between the actual sales volume for a period and the flexible-budget sales volume is:

The arrival of new manufacturing techniques such as automation, flexible manufacturing systems, and cluster or cell manufacturing has:

Which of the following benefits is not typically associated with a move to a just-in-time (JIT) manufacturing system?

Which one of the following is the difference between the actual direct labor hours and the standard direct labor hours for the units manufactured, multiplied by the standard hourly wage rate per hour?

How many units of the product were produced during the past month?

The amount A is:

The amount C is:

Prokp's total standard direct labor cost for the output in April was:

The actual direct materials purchase price (AP) per kilogram is:

The primary purpose of calculating standard cost variances each period is:

Which one of the following is the difference in direct material costs between the actual cost incurred during the period and the total standard cost in the flexible budget for the units manufactured during the period?

Customer-response time (CRT) is usually defined as:

The number of pounds of direct materials used to produce July's output was:

A firm uses a JIT inventory system and has an unfavorable selling price variance for the period just ended. If the proportion of the total variable manufacturing costs to total sales in both the flexible budget and the actual operating results is 70%:

The total flexible-budget (FB) variance for operating income is:

An organization subject to intense competitive pressures would most likely use:

The standard cost per ounce of EPP is:

The direct labor flexible-budget variance is:

Short-Term Profit Planning: Cost-Volume-Profit CVP Analysis

Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map

Basic Cost Management Concepts

Job Costing

Activity-Based Costing and Customer Profitability Analysis

Process Costing

Cost Allocation: Departments, Joint Products, and By-Products

Cost Estimation

Short-Term Profit Planning: Cost-Volume-Profit Cvp Analysis

Strategy and the Master Budget

Decision Making With a Strategic Emphasis

Strategy and the Analysis of Capital Investments

Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing

Operational Performance Measurement: Indirect-Cost Variances and Resource-Capacity Management

Operational Performance Measurement: Further Analysis of Productivity and Sales

The Management and Control of Quality

Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard

Strategic Performance Measurement: Investment Centers and Transfer Pricing

Management Compensation, Business Analysis, and Business Valuation

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