Exam 16: Operational Performance Measurement: Further Analysis of Productivity and Sales

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Nap Co.has two products named X and Y.The firm had the following master budget for the year just completed: Nap Co.has two products named X and Y.The firm had the following master budget for the year just completed:   The following operating results were reported after the year was over:   The sales quantity variance for Product X is: The following operating results were reported after the year was over: Nap Co.has two products named X and Y.The firm had the following master budget for the year just completed:   The following operating results were reported after the year was over:   The sales quantity variance for Product X is: The sales quantity variance for Product X is:

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Gutsen Communications Inc.manufactures a scrambling device for cellular phones.The main component of the scrambling device is a very delicate part - DTV-12.DTV-12 requires careful handling during manufacturing.Once damaged,the part must be discarded.Only skilled laborers are hired to manufacture and install DTV-12.Damages still occur,however.The following are the operating data of Gutsen Communications Inc.for 2010 and 2011 relative to the insertion of DTV-12.Round calculations to two significant digits. Gutsen Communications Inc.manufactures a scrambling device for cellular phones.The main component of the scrambling device is a very delicate part - DTV-12.DTV-12 requires careful handling during manufacturing.Once damaged,the part must be discarded.Only skilled laborers are hired to manufacture and install DTV-12.Damages still occur,however.The following are the operating data of Gutsen Communications Inc.for 2010 and 2011 relative to the insertion of DTV-12.Round calculations to two significant digits.   The partial operational productivity ratio of DTV-12 in 2011 is: The partial operational productivity ratio of DTV-12 in 2011 is:

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When the mix of products sold shifts toward the high contribution margin product,the total:

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Winston Co.had two products code named X and Y.The firm had the following budget for August: Winston Co.had two products code named X and Y.The firm had the following budget for August:   On September 1,the following operating results for August were reported:   Industry volume was estimated to be 120,000 units at the time of the budget.Actual industry volume for the period was 125,000 units. The firm's market size variance for the period is: On September 1,the following operating results for August were reported: Winston Co.had two products code named X and Y.The firm had the following budget for August:   On September 1,the following operating results for August were reported:   Industry volume was estimated to be 120,000 units at the time of the budget.Actual industry volume for the period was 125,000 units. The firm's market size variance for the period is: Industry volume was estimated to be 120,000 units at the time of the budget.Actual industry volume for the period was 125,000 units. The firm's market size variance for the period is:

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