CGA的吉林同学，不妨来看看CGA MA1选择题的试题解答分析！
　　1、Faust Corporation has provided its contribution format income statement for August.
　　Sales...................................153,300
　　Variable expenses............94,900
　　Contribution margin..........58,400
　　Fixed expenses..................50,300
　　Net operating income........8,100
　　If the company's sales increase by 10%, its net operating income should increase by about:
　　A. 5% B. 72% C. 10% D. 189%        【答案】：B        【解析】：
　　Degree of operating leverage = Contribution margin /Net operating income
　　Degree of operating leverage = $58,400/ $8,100 = 7.21 (rounded)
　　Percent increase in net operating income = Percent increase in sales x Degree of operating leverage = 10% x 7.21 = 72% (rounded)
 
　　2、Net operating income computed using variable costing would exceed net operating income computed using absorption costing if:
　　A. units sold exceed units produced.
　　B. units sold are less than units produced.
　　C. units sold equal units produced.
　　D. the average fixed cost per unit is zero.        【答案】：A
 
　　3、Setting up equipment is an example of a:
　　A. Unit-level activity.
　　B. Batch-level activity.
　　C. Product-level activity.
　　D. Organization-sustaining activity.        【答案】：B