A: the total of all the direct costs of the product
B: the total manufacturing costs of the product
C: the total of the fixed costs of the value chain
D: full cost of the product and a markup that provides an adequate return on capital
举一反三
- An organisation manufactures a single product. The total cost of making 4,000 units is $20,000 and the total cost of making 20,000 units is $40,000. Within this range of activity the total fixed costs remain unchanged.What is the variable cost per unit of the product?
- A business sells product B. The fixed costs of the business are $125,000. The variable cost of product B is $25 and the required profit is $50,000. Expected production is 12,500 units. What is the selling price of product B?______
- Fixed cost per unit of product = totalfixed manufacturing costs / some selected volume level.
- A retail business buys and sells product X. The variable cost for product X is $3 per unit and the fixed costs of the business are $75,000. The selling price is $7 per unit.What is the break-even sales volume of product X?______
- Perez Company had the following information available: Expected Costs and Selling Price Based on 5,000 Units: Variable manufacturing costs per unit $32 Fixed manufacturing costs per unit $20 Selling price per unit $70 Expected production level 5,000 units In the flexible budget at 15,000 units, what is the total manufacturing cost?
内容
- 0
When customers buy a product, they are interested in more than just the price; they are interested in the total ________ of obtaining, using and disposing a product. A: prices B: costs C: services D: troubles
- 1
Division Big does have excess capacity to produce Product XX. The division can sell Product XX for $10 per unit outside the company. Variable costs are $6 per unit. Division Small wants to purchase Product XX from Division Big to use in Product ZZ. The selling price of Product ZZ is $25 per unit and variable costs to finish the product after the transfer are $12 per unit. An outside supplier will sell Product XX for $12. What is the minimum transfer price for Division Big?
- 2
ABC Co sells product B. The fixed costs of ABC Co are $125,000. The variable cost of product B is $25. ABC Co expects to produce 12,500 units of product B.If the selling price were increased to $45, how many units of Product B would ABC Co need to sell in order to make a $50,000 profit? A: 12,500 units B: 8,750 units C: 6,250 units D: 2,500 units
- 3
Which of the following costs would be considered a period rather than a product cost in a manufacturing company? A: Manufacturing equipment depreciation. B: Property taxes on corporate headquarters. C: Direct materials costs. D: Electrical costs to light the production facility.
- 4
Costs that change with the level of production are referred to as ________. A: fixed costs B: variable costs C: target costs D: total costs