管理会计文档
$84,000 / $6.00 = 14,000 units
12. _____ will XXX a company's break-even point. _____ will decrease a company's break-even point.
a. Reducing its total fixed costs
b. Decreasing contribution margin per unit c. Increasing variable cost per unit d. Decreasing the selling price per unit
13. The _____ is the change in total results under a new condition, in comparison with some given or known condition. a. incremental effect
b. detrimental effect c. conditional effect d. comparability effect
14. _____ is all XXX costs divided by XX. _____ is all variable costs divided by sales.
a. Gross margin
b. Contribution-margin ratio c. Variable-cost ratio d. The sales mix
15. Palmer Inc. currently produces,000 units at a cost of $,000. Next year Palmer Inc. expects to produce,000 units. Palmer’s relevant range is,000 to,000 units. If the cost is XXX and,000 units are produced, the cost _____.