126. If variable selling and governmental prices totaled $120,000 for the year (80,000 systems at $1.50 each) and the planned variable marketing and also bureaucratic costs totaled $120,900 (78,000 systems at $1.55 each), the effect of the unit price element on the adjust in variable marketing and governmental expenses is: A. $900 decreaseB. $3,100 decreaseC. $4,000 decreaseD. $3,100 increase

 

127. If sales totaled $800,000 for the year (80,000 systems at $10.00 each) and also the planned sales totaled $819,000 (78,000 units at $10.50 each), the impact of the unit price aspect on the change in sales is: A. $19,000 decreaseB. $21,000 increaseC. $40,000 decreaseD. $21,000 decrease

 

128. If sales totaled $800,000 for the year (80,000 units at $10.00 each) and the planned sales totaled $819,000 (78,000 systems at $10.50 each), the impact of the quantity factor on the change in sales is: A. $21,000 increaseB. $19,000 decreaseC. $21,000 decreaseD. $40,000 decrease

 

129. If variable price of products sold totaled $90,000 for the year (18,000 systems at $5.00 each) and also the planned variable price of products marketed totaled $88,000 (16,000 systems at $5.50 each), the result of the amount aspect on the adjust in variable price of products offered is: A. $11,000 decreaseB. $11,000 increaseC. $9.000 increaseD. $9,000 decrease

 

130. If variable cost of items offered totaled $90,000 for the year (18,000 devices at $5.00 each) and the planned variable expense of items offered totaled $88,000 (16,000 systems at $5.50 each), the effect of the unit expense element on the readjust in variable expense of items sold is: A. $2,000 decreaseB. $2,000 increaseC. $11,000 increaseD. $9,000 decrease

 

131. The distinction between the planned and also actual contribution margin have the right to be led to by: A. a boost or decrease in the amount of salesB. a rise in the amount of variable prices and expensesC. a decrease in the amount of variable costs and expensesD. every one of the above

 

132. The methodical examicountry of the distinctions between planned and actual contribution margin is termed: A. gross profit analysisB. contribution margin analysisC. sales mix analysisD. volume variance analysis

 

133. Edna’s Chocolates had planned to market chocolate-extended strawberries for $3.00 each. Due to miscellaneous determinants, the actual price was $2.75. Edna’s had the ability to offer 1,000 even more strawberries than the anticipated 3,000. What is (1) the amount aspect and also (2) the price variable for sales? A. (1) $3,000, (2) $(1,000)B. (1) $3,000, (2) $2,000C. (1) $1,000, (2) $2,000D. (1) $(3,000) (2) $(2,000)

 

134. Contribution margin evaluation concentrates on the impacts of: A. the quantity factorB. the unit price factorC. the unit sales price factorD. every one of the above

 

135. In which of the following types of firms would it be appropriate to prepare contribution margin reporting and analysis? A. watercraft manufacturingB. a chain of beauty salons.C. residence buildingD. all of the above

 

136. Which of the complying with would certainly not be an correct task base for cost analysis in a organization firm? A. lawns mowedB. inventory producedC. customers servedD. haircuts given