4. All of the following except one are examples of prevention costs
(A). preventive maintenance
(B). operator training
(C). design engineering
(D). testing activities

1. ACC Company manufactures part BC101 used in several of its engine models. Monthly production costs for 1,090 units are as follows:  It is estimated that 6% of the fixed overhead costs assigned to BC101 will no longer be incurred if the company $111L000 purchases BC101 from the outside supplier. ACC Company has the option of purchasing the part from an outside supplier at $94.75 per unit. While the company accepts the offer from the outside supplier, what are the monthly avoidable costs (costs that will no longer be incurred) total? (A) $90,320 (B)$89,000 (C) $111,000(D) $112,320

2. Jason Cleaners has been considering the purchase of an industrial dry-cleaning machine. The existing machine is operable for three more years and will have a zero disposal price. If the machine is disposed now, it may be sold for $170,000. The new machine will cost $360,000 and an additional cash investment in working capital of $170,000 will be required. The new machine will reduce the average amount of time required to wash clothing and will dectease labor costs. The investment is expected to net $130,000 in additional cash inflows during the first year of acquisition and $290,000 each additional year of use. The new machine has a three-year life, and zero disposal value. These cash flows will generally occur throughout the year and are recognized at the end of each year. Income taxes are not considered in this problem. The working capital investment will not be recovered at the end of the asset's life. Please answer the following questions. What is the net present value of the investment, assuming the required rate of return is 6%? Would the company want to purchase the new machine? (A) $264,290； yes (B)$243,489.592； yes (C)S($243,489.592)； no(D) $($264,290)； no

3. Materials used by SS Company in producing Division C's product are currently purchased from outside suppliers at a cost of $10 per unit. However, the same materials are available from Division A. Division A has unused capacity and can produce the materials needed by Division C at a variable cost of $8.50 per unit. A transfer price of $9.50 per unit is negotiated and 30,000 units of material are transferred, with no reduction in Division A's current sales. How much would SS's total income from operations increase? (A). $45,000(B)$120,000 (C). $60,000(D).$150,000

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. 

9. Synder Corporation uses a 120% markup on total cost and recently computed a selling price of $1,850 for a particular product. On the basis of this information, the product's total cost is: (A) $841. (B) $1,480. (C) $1,542. (D) $2,220.

8. Flavor Enterprises has been approached about providing a new service to its clients. The company will bill clients $150 per hour； the related hourly variable and fixed operating costs will be $68 and $15, respectively. If all employees are currently working at full capacity on other client matters, the per-hour opportunity cost of being unable to provide this new service is: (A) $0. (B) $67. (C) $82. (D) $150

7. Drape Company uses the high-low method to estimate the cost function. The information for 2017 is provided below:   What is the slope coefficient? (A) $65.00 (B) $62.50 (C) $42.00 (D) $30.00

6. Times Corporation, whose tax rate is 40%, has two sources of funds: long-term debt with a market value of $6,000,000 and an interest rate of 8%, and equity capital with a market value of $20,000,000 and a cost of equity of 12%. Times Corporation's after-tax cost of debt is: (A) 4.80% (B) 8.00% (C) 11.08%(D)7.20% 

 5. The Midtex Corporation disposes a capital asset with an original cost of $150,000 and accumulated depreciation of $90,000 for $45,000. The company's tax rate is 40%. Calculate the after-tax cash inflow from the disposal of the capital asset. (A) ($15,000) (B) $45,000 (C) $51,000 (D) $60,000  

4. The net initial investment for a piece of construction equipment is $3,200,000. Annual cash inflows are expected to increase by $640,000 per year. The equipment has an 8-year useful life. What is the payback period? (A) 3.00 years (B) 4.00 years(C)5.00 years (D) 8.00 years

110年 - 110 國立政治大學_碩士班招生考試_會計研究所/會計組:成本與管理會計學#103078

110年 - 110東吳大學_碩士班招生考試_會計學系︰成本及管理會計學#100126

109年 - 109中原大學_碩士班招生考試_會計學系︰成本及管理會計#101439

109年 - 109東吳大學_碩士班招生考試_會計學系︰成本及管理會計學#100468

107年 - 107 東吳大學_碩士班招生考試_會計學系：成本及管理會計學#111187