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【单选】Manhattan Corporation has several divisions that operate as decentralized profit centers. At the present time, the Fabrication Division has excess capacity of 5,000 units with respect to the UT-371 circuit board, a popular item in many digital applications. Information about the circuit board follows. Manhattan’s Electronic Assembly Division wants to purchase 4,500 circuit boards either internally, or else use a similar board in the marketplace that sells for 45$ The Electronic Assembly Division’s management feels that if the first alternative is pursued, a price concession is justified, given that both divisions are part of the same firm.To optimize the overall goals of Manhattan, the minimum price to be charged for the board from the Fabrication Division to the Electronic Assembly Division should be
A. $21
B. $26
C. $31
D. $46
【单选】 Assume that the Plastics Division has excess capacity and it has negotiated a transfer price of $6 per plastic component with the Entertainment Division. This price will
A. Cause the Plastics Division to reduce the number of commercial plastic components it manufactures.
B. Motivate both divisions as estimated profits are shared.
C. Encourage the Entertainment Division to seek an outside source for plastic components.
D. Demotivate the Plastics Division causing mediocre performance.
【单选】 Assume that the Entertainment Division is able to purchase a large quantity of video cards from an outside source at $10 per unit. The Video Cards Division, having excess capacity, agrees to lower its transfer price to $8.70 per unit. This action would
A. Optimize the profit goals of the Entertainment Division while subverting the profit goals of Parkside, Inc.
B. Allow evaluation of both divisions on the same basis.
C. Subvert the profit goals of the Video Cards Division while optimizing the profit goals of the Entertainment Division.
D. Optimize the overall profit goals of Parkside, Inc.
【单选】 A per-unit transfer price from the Video Cards Division to the Entertainment Division at full cost, $15, would
A. Allow evaluation of both divisions on a competitive basis.
B. Satisfy the Video Cards Division’s profit desire by allowing recovery of opportunity costs.
C. Provide no profit incentive for the Video Cards Division to control or reduce costs.
D. Encourage the Entertainment Division to purchase video cards from an outside source.
【单选】An appropriate transfer price between two divisions of The Stark Company can be determined from the following data: What is the natural bargaining range for the two divisions?
A. Between $20 and $50.
B. Between $50 and $70.
C. Any amount less than $50.
D. $50 is the only acceptable price.
【单选】The following selected information is from the financial statements of Bishop Corporation for the last fiscal year. Bishop has a cost of capital of 10%. Balance sheet amounts remained constant throughout the year. The company’s residual income for last year was
A. $525,000
B. $575,000
C. $925,000
D. $975,000
【单选】Charlie’s Service Co. is a service center. For the month of June, Charlie’s had the following operating statistics: Charlie’s has a
A. Return on investment of 3.33%.
B. Residual income of $(5,000).
C. Return on investment of 6%.
D. Residual income of $(20,000).
【单选】REB Service Co. is a computer service center. For the month, REB had the following operating statistics: Based on the above information, which one of the following statements is true?? REB has a
A. Return on investment of 4%.
B. Residual income of $(5,000).
C. Return on investment of 1.6%.
D. Residual income of $(22,000).
【单选】KHD Industries is a multidivisional firm that evaluates its managers based on the return on investment (ROI) earned by their divisions. The evaluation and compensation plans use a targeted ROI of 15% (equal to the cost of capital), and managers receive a bonus of 5% of basic compensation for every one-percentage point that the division’s ROI exceeds 15%. David Evans, manager of the Consumer Products Division, has made a forecast of the division’s operations and finances for next year that indicates the ROI would be 24%. In addition, new short-term programs were identified by the Consumer Products Division and evaluated by the finance staff as follows. Assuming no restrictions on expenditures, what is the optimal mix of new programs that would add value to KHD Industries?
A. A, B, C, and
D.
B. B, C, and D only.
C. C and D only.
D. D only.
【单选】Performance results for four geographic divisions of a manufacturing company are shown below. The division with the best performance is
A. Division A.
B. Division B.
C. Division C.
D. Division D.
【单选】The following information relates to Cinder Co.’s Northeast Division: Cinder’s residual income was
A. $170,400
B. $180,000
C. $189,600
D. $230,400
【单选】The following forecasted information is available for a manufacturing division for next year: To establish a standard of performance for the division’s manager using the residual income approach, four scenarios are being considered. Which scenario assumes the lowest maximum cost?
A. Scenario 1.
B. Scenario 2.
C. Scenario 3.
D. Scenario 4.
【单选】James Webb is the general manager of the Industrial Product Division, and his performance is measured using the residual income method. Webb is reviewing the following forecasted information for his division for next year: If the imputed interest charge is 15% and Webb wants to achieve a residual income target of $2,000,000, what will costs have to be in order to achieve the target?
A. $9,000,000
B. $10,800,000
C. $25,150,000
D. $25,690,000
【单选】Data available for the current year are presented below. Using the information presented above, the contribution by Division 1 was
A. $190,000
B. $260,000
C. $310,000
D. $380,000
【单选】Data available for the current year are presented below. Based upon the information presented above, the contribution margin for the company was
A. $400,000
B. $470,000
C. $530,000
D. $600,000
【单选】A firm prepared a segmented income statement that included the following data for its suburban marketing segment: The best measure of the economic performance of the suburban marketing segment is:
A. $370,000
B. $10,000
C. $520,000
D. $120,000
【单选】Harris Co.’s income statement for profit center No.?12 for August includes The profit center’s manager is most likely able to control which of the following?
A. $84,000
B. $68,400
C. $60,000
D. $44,400
【单选】Sara Bellows, manager of the telecommunication sales team, has the following department budget. Her responsibility center is best described as a
A. Cost center.
B. Revenue center.
C. Profit center.
D. Investment center.
【单选】The following performance report was prepared for Dale Manufacturing for the month of April: If inventories did not change during the month, using a flexible budget, Dale’s total production-volume variance is
A. $4,000 unfavorable.
B. $6,000 favorable.
C. $10,000 favorable.
D. $20,000 unfavorable.
【单选】The following information is from the accounting records of St.?Charles Enterprises. A staff assistant performed a comparison of budget and actual data and calculated an unfavorable operating income variance of $65, The assistant concluded that performance did not meet expectations because there was an unfavorable variance in operating income. Which one of the following is the best evaluation of this preliminary conclusion?
A. Both the conclusion and the variance calculation are correct.
B. The conclusion is incorrect, but the variance calculation is informative.
C. The conclusion is correct, but the variance calculation could be more informative.
D. Both the conclusion and the variance calculation are incorrect.
【单选】Teaneck, Inc.?sells two products, Product E and Product F, and had the following data for last month: The company’s sales mix variance is
A. $3,300 favorable.
B. $3,420 favorable.
C. $17,250 favorable.
D. $18,150 favorable.
【单选】 The sales mix variance for the two countries is
A. $156 U.
B. $26 U.
C. $56 F.
D. $150 F.
【单选】 The sales quantity variance for the two countries is
A. $156 U.
B. $30 F.
C. $56 F.
D. $100 F.
【单选】The following are the relevant data for calculating sales variances for Fortuna Co., which sells its sole product in two countries: The sales volume variance for the two countries is
A. $130 U.
B. $120 U.
C. $30 F.
D. $150 U.
【单选】Franklin Company’s gross profit for Year 2 and Year 1 was as follows: Assuming that Year 2 selling prices were 15% lower than Year 1 selling prices, what was the decrease in gross profit caused by the selling price change?
A. $134,400
B. $142,560
C. $144,000
D. $167,718
【单选】The following data are available for July: What is the sales volume variance for July?
A. $5,000 favorable.
B. $4,600 favorable.
C. $12,000 unfavorable.
D. $12,600 unfavorable.
【单选】The following exhibit reflects a summary of performance for a single item of a retail store’s inventory for April. The sales volume variance is
A. $1,000 F.
B. $10,000 U.
C. $11,000 F.
D. $12,000 U.
【单选】Actual and budgeted information about the sales of a product are presented for June as follows. The sales price variance for June was
A. $8,000 favorable.
B. $10,000 favorable.
C. $10,000 unfavorable.
D. $10,500 unfavorable.
【单选】The following information is available for the Mitchelville Products Company for the month of July. The contribution margin volume variance for the month of July would be
A. $400 unfavorable.
B. $1,800 unfavorable.
C. $200 favorable.
D. $6,800 unfavorable.
【单选】 What is Funtime’s contribution margin volume variance?
A. $9,800 unfavorable.
B. $9,800 favorable.
C. $12,200 favorable.
D. $14,660 unfavorable.

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