管理会计文档
Totals
After all bills for the party were paid, the total came to $2,315. Details are:
$575 for hotel room rental; $640 for food; $750 for entertainment; and $350 for decorations. One hundred persons attended the party.
$2,315 actual - $2,200 budgeted = $115 unfavorable
6. Which of the following is not a cost driver of customer services costs? 下面哪一个不是顾客服务成本的成本动因 a. Hours spent servicing products are not a cost driver of customer services costs.
b. Travel costs are not a cost driver of customer services costs. c. Number of service calls is not a cost driver of customer services costs. d. All of these answers are correct.
7. As the cost-driver activity level increases within the relevant range _____.
答案：total variable costs decrease
8. Mercy Hospital has total variable costs of % of total revenues and fixed costs of $ million per year. There are patient-days estimated for next year. What is the break-even point expressed in total revenue? 89. Mercy Hospital has total variable costs of 80% of total revenues and fixed costs
of $20 million per year. There are 70,000 patient-days estimated for next year. What is the break-even point expressed in total revenue?
a. $115 unfavorable is the total budget variance. b. $115 favorable is the total budget variance. c. $25 favorable is the total budget variance. d. $140 unfavorable is the total budget variance. What is the total budget variance?