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4) Sky High sells helicopters. During the current year, 100 helicopters were sold resulting in $820,000 of sales revenue, $250,000 of variable costs, and $342,000 of fixed costs. Breakeven point in units is ________. A) 80 units B) 64 units C) 60 units D) 78 units Answer: C
Explanation: C) Explanation: Contribution margin per unit = ($820,000 - $250,000) / 100 = $570,000 / 100 = $5,700 per unit.
Breakeven point = $342,000 / $5,700 = 60 units
Diff: 2
Objective: 2
AACSB: Application of knowledge
5) Sky High sells helicopters. During the current year, 100 helicopters were sold resulting in $820,000 of sales revenue, $250,000 of variable costs, and $342,000 of fixed costs. The number of helicopters that must be sold to achieve $300,000 of operating income is ________. A) 113 units B) 102 units C) 96 units D) 100 units Answer: A
Explanation: A) Number of helicopters to be sold to achieve an operating income of $300,000 = ($342,000 + $300,000) / $5,700 = 112.6 units = 113 units
Diff: 2
Objective: 2
AACSB: Application of knowledge
6) At the breakeven point of 2,000 units, variable costs total $4,000 and fixed costs total $6,000. The 2,001st unit sold will contribute ________ to profits. A) $1 B) $2 C) $3 D) $5
Answer: C
Explanation: C) Fixed costs of $6,000/2,000 units = Contribution Margin of $3 per unit.
Diff: 2
Objective: 2
AACSB: Application of knowledge
7) The breakeven point is the activity level where ________. A) revenues equal fixed costs B) revenues equal variable costs
C) contribution margin equals total costs
D) revenues equal the sum of variabl