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MCQs

Total Questions : 146 | Page 5 of 15 pages
Question 41. If the break-even number of units are 200 units and the fixed cost is $80000, then the contribution margin per unit will be
  1.    $400
  2.    $600
  3.    $800
  4.    $1,000
 Discuss Question
Answer: Option A. -> $400
Answer: (a).$400
Question 42. If the contribution margin per unit is $40 per unit and selling price is $200, then the contribution margin percentage would be
  1.    20%
  2.    10%
  3.    22%
  4.    16%
 Discuss Question
Answer: Option A. -> 20%
Answer: (a).20%
Question 43. If the contribution margin per unit is $800 and the selling price is $20000, then the contribution margin percentage will be
  1.    17%
  2.    14%
  3.    4%
  4.    25%
 Discuss Question
Answer: Option C. -> 4%
Answer: (c).4%
Question 44. The difference between variable cost per unit and the selling price can be classified as
  1.    contribution margin per unit
  2.    variable margin per unit
  3.    selling margin per unit
  4.    sale per unit
 Discuss Question
Answer: Option A. -> contribution margin per unit
Answer: (a).contribution margin per unit
Question 45. If the contribution margin is $15000 and the units sold are 500 units, then the contribution margin per unit would be
  1.    $20 per unit
  2.    $30 per unit
  3.    $50 per unit
  4.    $40 per unit
 Discuss Question
Answer: Option B. -> $30 per unit
Answer: (b).$30 per unit
Question 46. The contribution margin per unit is divided by the selling price of the product to calculate
  1.    selling margin percentage
  2.    cost margin percentage
  3.    discount percentage
  4.    contribution margin percentage
 Discuss Question
Answer: Option D. -> contribution margin percentage
Answer: (d).contribution margin percentage
Question 47. At the break-even point, an operating income must be equal to
  1.    $3,000
  2.    $2,000
  3.    $1,000
  4.    zero
 Discuss Question
Answer: Option D. -> zero
Answer: (d).zero
Question 48. The contribution margin per unit is divided by contribution margin percentage to calculate
  1.    percentage price
  2.    margin price
  3.    contribute price
  4.    selling price
 Discuss Question
Answer: Option D. -> selling price
Answer: (d).selling price
Question 49. The fixed cost is divided to contribution margin to calculate
  1.    breakeven revenue
  2.    total revenue
  3.    fixed revenue
  4.    variable revenue
 Discuss Question
Answer: Option A. -> breakeven revenue
Answer: (a).breakeven revenue
Question 50. The variable cost is subtracted from fixed costs to calculate
  1.    unit income
  2.    fixed income
  3.    operating income
  4.    marginal income
 Discuss Question
Answer: Option C. -> operating income
Answer: (c).operating income

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