Accounting

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ĐỀ THI KIỂM TRA GIỮA KỲ
Môn học: KẾ TOÁN QUẢN TRỊ (Managerial Accounting)
Lớp: KT302DV01, HK10.1
Thời lượng: 6 0 phút (Không kể thời gian phát đề) Không được tham khảo tài liệu,
Chỉ được sử dụng từ điển Anh – Việt, không sử dụng Kim từ điển Sinh viên làm bài trên đề thi
Đề thi gồm 07 trang

Họ tên sinh viên:
………………………………………………….

Chữ ký và họ tên cán bộ
coi thi 1

Chữ ký và họ tên cán bộ
coi thi 2

Đ iểm thi
Bằng số

Đ iểm thi
b ằng chữ

…………………………………………………
MSSV: ………………………………………
Lớp: ………………………………………….
Chữ ký và họ tên giảng viên chấm thi

I.

Require: Choose the best answer for these questions as below: (40 marks)

1. Which of the following costs would be classified as a period cost? a) Direct labor.
b) Direct materials.
c) Factory overhead.
d) Selling expenses.
2. Costs that rise and fall proportionately with the volume of output are often referred to as:
a) variable costs.
b) flexible costs.
c) idle capacity costs.
d) uncontrollable costs.
3. If Company A has a higher proportion of fixed costs relative to variable costs than Company B:
a) Company A has a higher break-even point than Company B.
b) Company A is more sensitive to changes in sales than Company B. c) Company A has greater risk compared to Company B.
d) All of the above are true.
4. The margin of safety ratio is:

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a) higher for a company with lower operating leverage.
b) lower for a company with lower operating leverage.
c) is not affected by operating leverage.
d) is increased by a greater proportion of variable to fixed costs. 5. If unit sales are $12, variable costs are $7.20 per unit and fixed costs are $24,000 what is the contribution ratio per unit?

a) 50%
b) 60%
c) 40%
d) 70%
6. A cost that has already been incurred and cannot be changed is called a(an): a) opportunity cost.
b) sunk cost.
c) joint cost.
d) out of Pocket cost.
7. The human resources department of a large company would be considered: a) a cost center.
b) a profit center.
c) an investment center.
d) a revenue center.
8. The primary difference between profit centers and cost centers is that: a) profit centers generate revenue.
b) cost centers incur costs.
c) profit centers are evaluated using return on investment criteria. d) profit centers provide services to other centers in the organization. ANSWER
1. ………….. 5 . ……………
2. ………….. 6 . ……………
3. ………….. 7 . ……………
4. ………….. 8 . …………….
II.

The Gong Company produces and sells three types of jigsaws, variable speed (A), single speed (B) and variable speed with auto-scrolling (C). Budgeted data is given below:
Sales Mix as a Proportion
Product
Sales Price
Variable cost Per Unit
of Total Sales Dollars
A
B
C

$30
20
40

$15
12
30

Budgeted total fixed costs are $700,000.

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10%
50%
40%

Required: (40 marks)
1) Calculate the break-even point in sales dollars for each product based on the budgeted sales mix.
2) Determine the sales dollars of each product needed to generate a budgeted after tax profit of $245,000, assume a 30 % tax rate.
3) Determine the sales dollars of each product needed to generate a 14.5% budgeted return on sales dollars after taxes, a ssume a 30% tax rate. 4) Assuming total sale revenues are $2,500,000; calculate the operating leverage of the Gong Company. Give your idea about this operating leverage. If sales revenue increases by 10%, how will operating profit c hange?

III.

Henson Company produces golf discs which it normally sells to retailers for $7 each.
The cost of manufacturing 20,000 golf discs is:
Materials
$10,000
Labor
24,000
Variable overhead 20,000
Fixed overhead
50,000
Total $104,000
Henson also incurs 5% sales commission ($0.35) on each disc sold. Wood Corporation offers Henson $4.75 per disc for 4,000 discs.Wood would sell the discs under its own brand name in foreign markets not yet served by Henson. If Henson accepts the offer, its fixed overhead will increase from $50,000 to...
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