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Question 25 An assumption under CVP analysis is that: Fixed costs will remain fi

ID: 2600445 • Letter: Q

Question

Question 25

An assumption under CVP analysis is that:

Fixed costs will remain fixed in the long run

All relevant costs can be broken down into their fixed and variable components

Variable costs will change in inverse fashion with sales revenue

Total costs will not increase as sales revenue increases

10 points

Question 26

On a breakeven graph, the breakeven point is the point where the:

Sales revenue and total cost lines intersect

Sales revenue and fixed cost lines intersect

Sales revenue and variable cost lines intersect

Total cost line intersects the vertical axis

10 points

Question 27

In using the CVP equation, the sales level required in units to breakeven is determined by dividing:

Fixed costs by contribution margin in dollars

Fixed costs plus operating income by 100% minus the variable cost percentage

Fixed costs plus net income by the contribution margin percent

The sales level in dollars by unit variable cost

10 points

Question 28

An advantage of budgeting is that:

Those involved in budgeting are obliged to look ahead and be flexible

The unpredictable future is an excuse for not having fairly accurate estimates

If budgeted expenses are overestimated, there will be extra money at the end of the period for staff bonuses

Staff involved in budgeting will learn about confidential management matters

Fixed costs will remain fixed in the long run

All relevant costs can be broken down into their fixed and variable components

Variable costs will change in inverse fashion with sales revenue

Total costs will not increase as sales revenue increases

Explanation / Answer

25.

Answer = All relevant cost can be broken down into their Variable and Fixed components

In CVP analysis, all cost can be classified into Variable and Fixed Cost.

CVP analysis is for Short term as no one can say for sure that this cost will remain same in long run.

Total cost will increase with increase in Revenue as Variable cost has direct relation with sales, i.e. Variable cost will increase with increase in sales or production and Vice-versa.

26.

Answer = Sales revenue and total cost lines intersect

Breakeven point means the point where the Profit is Zero that means where Sales is equal to Total cost

27.

Answer = Fixed costs by contribution margin in dollars

BEP = Fixed Cost / Contribution per unit

28.

Answer = Those involved in budgeting are obliged to look ahead and be flexible

Budgeting helps the company to look forward as they know how much sales or production or cash..etc they are supposed to get and will complete the goal accordingly and helps them to be flexible.

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