A) a contingent amount of pay that is earned by managers whose subunits meet a target rate of return. B) always for a limited period of time and must be re-earned each period. C) any pay earned when the company is profitable. D) a pay increment received when a specific performance level is achieveD. A) a contingent amount of pay that is earned by managers whose subunits meet a target rate of return. B) always for a limited period of time and must be re-earned each period. C) any pay earned when the company is profitable. D) a pay increment received when a specific performance level is achieveD.

Continental Publishing Company The Magazine Division of Continental Publishing Company had the following financial data for the year: $\begin{array}{ll} \text { Assets available for use } & \$ 1,000,000 \text { Book Value } \\ & \$ 1,500,000 \text { Market } V \text { alu } \\ \text { Residual income } & \$ 100,000\\ \text { Return on innvestment } & 15\% \end{array}$ Refer to Continental Publishing Company.If the manager of the Magazine Division is evaluated based on return on investment,how much would she be willing to pay for an investment that promises to increase net segment income by $50,000?

A) $ 50,000 B) $ 333,333 C) $1,000,000 D) $ 500,000 A) $ 50,000 B) $ 333,333 C) $1,000,000 D) $ 500,000

The Dessert Division of Incredible Edibles Corporation has the following segment information: $\begin{array}{ll} \text { Assets available for use } & \$ 1,800,00 \\ \text {T arget rate of return } & 10 \%\\\ \text { Residul income } &\$ 270.000\\ \end{array}$ What was Dessert Division's return on investment?

A) 15% B) 10% C) 25% D) 20% A) 15% B) 10% C) 25% D) 20%

Charlotte Company Charlotte Company is a manufacturer of electronic components.The following manufacturing information is available for the month of February: $\begin{array}{ll} \text {Good unins manufactured } & 50,000 \\ \text {V alue-added hours of manufacturing time } & 30,000\\\ \text {Total units manufactured. } &60.000\\ \text { Total hours of manufacturing time } &35.000\\ \end{array}$ Refer to Charlotte Company.What is the process quality yield?

A) 60% B) 70% C) 83% D) 143% A) 60% B) 70% C) 83% D) 143%

A) should be paid a base comparable to what he/she was earning domestically. B) will be paid more than corresponding managers in their home country. C) will always pay taxes in the country in which they are based. D) should receive retirement benefits based on local currencies. A) should be paid a base comparable to what he/she was earning domestically. B) will be paid more than corresponding managers in their home country. C) will always pay taxes in the country in which they are based. D) should receive retirement benefits based on local currencies.

A) income divided by sales. B) incomes divided by average inventory. C) income divided by average assets. D) income divided by average stockholder's equity. A) income divided by sales. B) incomes divided by average inventory. C) income divided by average assets. D) income divided by average stockholder's equity.

A) records the variances between budgeted and actual revenues and expenses. B) can be used at multiple organizational levels by redefining the categories and measurements. C) is most concerned with organizational financial solvency and business processes. D) all of the above. A) records the variances between budgeted and actual revenues and expenses. B) can be used at multiple organizational levels by redefining the categories and measurements. C) is most concerned with organizational financial solvency and business processes. D) all of the above.