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NEW QUESTION: 1

A. Option C
B. Option D
C. Option A
D. Option B
Answer: C
Explanation:
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NEW QUESTION: 2
회사의 연간 고정 생산 비용은 미화 450,000 달러이며 그 중 미화 150,000 달러는 비 현금 지출입니다. 단위당 가변 비용은 US $ 15이고 단위 판매 가격은 US $ 25입니다. 이 회사의 판매 단위 획기적인 수량은 다음과 같습니다.
A. 18,000 대
B. 60,000 단위.
C. 30,000 대
D. 45,000 대
Answer: D
Explanation:
The breakeven volume in sales units equals fixed costs divided by the unit contribution margin unit price - unit variable cost). Hence, the breakeven point is 45,000 units [US $450,000 - $25 - $15)]. Data regarding Year 1 operations for an enterprise that had no beginning or ending inventories are as follows:

The enterprise estimates that next year direct materials costs will increase by 10% and direct labor costs will increase by US $0.60 per unit to US $5.40 per unit. In addition, fixed selling expenses will increase by US $29,520. All other costs will be incurred at the same rates or amounts as the current year.

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