非例行性決策及攸關資訊 - 會計

1.The G.company sells three products.Product A.Product B and Product C.and had
sales of $1000000 during the month of June 1977.The compamy's contribution
margin ratio was 37% and FC totaled $350000.Sales were:Product A $500000
Product B $300000 and Product C $200000.Direct FC were:Product A $120000
Product B $100000 and Product C $60000.The VC were:Product A $300000 and
Product B $180000.

Q:
The marketing department believes sales of Product A would be increased by
$75000 if advertising were increased by $20000.If its proposal is adopted and
results occur as predicted
(A)The product line segment margin for Product A will increased by $300000
(B)The contribution margin for Product A will increased by $27750
(C)The product line segment margin for Product A will increased by $10000
(D)The total Direct FC will equal $370000
(E)none of the above.

答案:C 我算不出來="=


2.The L.company has just obtained a request for a special order od $6000 jigs
to be shipped at the end of the month at a selling price of $7 each.The comp-
any has a product capacity of 9000 jigs per month.At present.the company is
selling 80000 jigs per month ghrough regular channels at a selling price of $
11 each.For these regular sales.the cost structure for one jig is

Variable production cost $4.6
Fixed production cost 1.8($144000 per year)
Variable selling expense 1.0

If the special order is accepted.L.will not incur any selling expense:However
.it will incur shipping costs of $0.3 per unit.There is no inventory of jigs
on hand.

Q:Suppose that regular sales of jigs total 85000 units per month.All other
conditions remain the same.If L.accept the special order.the change in monthly
net income will be
(A)$14400 increase
(B)$7200 increase
(C)$3600 decrease
(D)$5400 decrease
(E)none of the above.

答案;B 算不出來ˊˋ

以上兩題請各位高手幫我解解題吧!!!拜託了感恩!!!

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