2. Assume the following cost information for Fernandez Company:

What is the margin of safety in units if Fernandez Company wants to earn an after-tax net
income of $42,000?
(A) 3,750 units
(B) 2,000 units
(C) 3,050 units
(D) 1,750
units

1. Cost-volume-profit analysis is based on certain general assumptions. Which of the following is   not   one of these assumptions? (A) Product prices will remain constant as volume varies within the relevant range. (B) Costs can be categorized as fixed, variable, or semivariable. (C) The efficiency and productivity of the production process and workers will change to reflect manufacturing advances. (D) Total fixed costs remain constant as activity changes. (E) Unit variable cost remains constant as activity changes.

3. What is the standard machine-hours allowed for actual output achieved during the period? (A)1,000 machine-hours. (B)800 machine-hours. (C)1,200 machine-hours. (D)1,159 machine-hours. (E)Some other amount.

4. What is the amount of variable manufacturing overhead incurred during the period? (A)$45,640. (B)$55,160. (C)$50,400 (D)$47,922. (E)Some other amount.

5. To discourage producing for inventory, management can (A)discourage using nonfinancial measures such as units in ending inventory compared to units in sales. (B)evaluate performance over a quarterly period rather than a single year. (C)incorporate a carrying charge for inventory in the internal accounting system (D)implement absorption costing across all departments

6.Which one of the following is a measure of the balanced scorecard's internal process perspective? (A)Service response time (B)Customer satisfaction (C)Gross profit percentage (D)Cost reduction

7. For 2010, Jake's Dog Supply Manufacturing uses machine-hours as the only overheadcost-allocation base. The accounting records contain the following information:Using normal costing, the amount of manufacturing overhead costs allocated to jobs during2010 is: (A) $300,000 (B) $250,000 (C) $240,000 (D) $200,000

8. An unfavorable sales-mix variance would most likely be caused by which of the following? (A) a new competitor providing better service in the high-margin product sector (B) a competitor having distribution problems with high-margin products (C) the company offering low-margin products at a higher price (D) the company experiencing quality-control problems that get negative media coverage of low-margin products

9.Dandy Manufacturing Company uses two different independent variables (machine-hoursand number of packages) in two different equations to evaluate costs of the packagingdepartment. The most recent results of the two regressions are as follows:Machine-hours:What is the estimated total cost for the coming year if 1,200 machine hours are incurred andthe department has 12,700 packages to be handled, based upon the best cost driver?(A)$71,363 (B)$64,228 (C)$898,013 (D)$291,486

10. Garfield Company has the following information for the current year:What is the difference between operating incomes under absorption costing and variablecosting? (A) $180,000 (B) $100,000 (C) $50,000 (D) $110,000

10. Houseman, Inc. anticipates sales of 60,000 units, 57,600 units, and 61,200 units in July, August, and September, respectively. Company policy is to maintain an ending finished-goods inventory equal to 40% of the following month's sales. On the basis of this information, how many units would the company plan to produce in July? (A) 62,640. (B) 59,760. (C) 59,600. (D) 59,040. 

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