1.

How many units are required as increase as increase or decrease in breakeven point if the new
equipment is purchased- 2,500 units

2. The president believes that a 160,000 increse in the monthly advertising budget- 80,000 increase

3. Nite corporation has developed the following flexible budget formula- 140,000

4. As volume increases- total fixed costs remain constant and per-unit fixed cost decrease

5. Karasuno Company is planning to produce two products- 80,000

6. The following data relate to nekoma company which sells a single products- 1,071 increase

7. If the sales mix shifts towad higher contribution margin products- decreases

8. Under james company’s job order costing system manufacturing overhead- 310,000

9. The company is considering paying the store manager a P60 commision on each- 840,000

10. Which of the following journal entries records the- debit manufacturing overhead, credit wages
payable

11. Ramil corporation is expecting an increase of fixed costs by 78,750- 262,500

12. Farhana company has underapplied variable overhead of 45,000- 757,500

13. The company is considering sales commission entirely - 15, 300

14. Total production costs for tobio company are budgeted – 3.00

15. A company increased the selling price for its product from – the effect cannot be determined from
the information given

16. The sales mix for Takao Company – 3, 500

17. Kageyama Company has projected its income before taxes – 12, 000, 000

18. If all goes according to plan except that unit variable cost falls - profit will be higher than expected.

19. Statement 1: One of the purpose of a JIT inventory – Only statement 1 is correct

20. Gordon Company has a total of 2, 000 rooms – 846, 000

21. Walkatoshie uses a job order cost system – 5, 200

22. Smart manufacturing company has a cycle time of 2 days uses a Raw and in process account “RIP to
FG” – 245, 200

23. Abby Motors, Inc. employs 40 sales personnel to market its line of luxury – 24, 000, 000

24. The following cost functions were developed for manufacturing overhead cost – 109, 300

25. DateKo Company is developing a new product – 28, 300

26. Kenma Company – 4,500

27. A company’s breakeven point in peso sales – Remain unchanged
28. Which of the following statements correctly distinguishes financial and managerial – managerial
accounting is oriented more toward the planning
29. In a job cost system, manufacturing overhead is – III
30. Based on the following information, pertaining to Robeliza Co.’s – 236,000
31. An increase in the income tax rate – increases sales required to earn a particular
32. The source document that records the amount – material requisition
33. Mich Company – 432,000
34. Which of the following best describes the relationship – Fixed cost per unit decreases and variable
cost per unit stays the same
35. In job order costing system, the dollar amount – completed during the period
36. To distinguish between management accounting – Management accounting in view of its various
intergrated
37. Paubaya Company – Paubaya must have only variable costs
38. Managerial accounting differs from financial accounting – primarily concerned with external
financial reporting
39. The increased use of automation and less use =fixed cost and a decrease in variable cost

40. love company = 7.50

41. Ski flor = 8,800,000

42. A manufacturer produces a product that sells for 10 per unit= 3,000

43. last month, mae corporation = 360,000

44. In job order costing, payroll taxes paid= manufacturing overhead cost

45. robeliza co’s , prime cost = 150,000

46. oikawa company = 30%

47. Statement 1.. in a JIT environment = both statements are correct

48. Kyrie company =30375

49. the cost estimation method that gives the most mathematical = regression analysis

50. Smart manufacturing company, fom finished goods to Cogfs = 264700