24 Fill in the blank: ________ is the level of capacity based on producing at full capacity all the time. Select one: a. Theoretical capacity b. Master-budget capacity c. Normal capacity d. Demand capacity e. Practical capacity
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24
Fill in the blank: ________ is the level of capacity based on producing at full capacity all the time.
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- 9Consider a partial output from a minimization problem that has been solved to optimality. Final Shadow Constraint Allowable Allowable Name Value Price R.H. Side Increase Decrease Labor Time 300 -5 300 100 150 The Labor Time constraint is a resource availability constraint. If the right-hand-side for this constraint decreases to 180, which ofPlease select correct options and give explainable why it is correct.
- Brabham Enterprises manufactures tires for the Formula I motor racing circuit. For August 2020, it budgeted to manufacture and sell 3,000 tires at a variable cost of $73 per tire and total fixed costs of $57,000. The budgeted selling price was $111 per tire. Actual results in August 2020 were 2,700 tires manufactured and sold at a selling price of $113 per tire. The actual total variable costs were $218,700, and the actual total fixed costs were $53,500. Read the requirements Requirement 1. Prepare a performance report with a flexible budget and a static budget Begin with the actual results, then complete the flexible budget columns and the static budget columns. Label each variance as favorable or unfavorable. (For variances with a 10 balance, make sure to enter "0" in the appropriate field. If the variance is zero, do not select a label) Units sold Revenues Variable costs Contribution margin Fixed costs Operating income Actual ResultsWhat is a standard cost? Group of answer choices The total number of units times the budgeted amount expected Any amount that appears on a budget The total amount that appears on the budget for product costs The amount management thinks should be incurred to produce a good or serviceVariable service department costs should be charged to operating departments at the end of the period according to the formula Multiple Choice Budgeted rate Budgeted activity Actual rate Actual activity Budgeted total cost Percentage of peak period capacity required. Budgeted rate - Actual activity. O
- Match the definition the term. Terms: Cost variance Overhead cost variance Price variance Quantity variance Standard costs Sales budget Production Budget Balanced scorecard Profit center Cost center Definitions: 1. A plan showing the units of goods to be sold and sales to be derived; usually starting pointing the budgeting process. 2. A system of performance measures, including the nonfinancial measures, used to asses manager performance. 3. A department that incurs cost and genrate revenues, such as a selling department 4. The difference between actual and budgeted sales or cost caused by the difference between the actual per unit and the budgeted price per unit. 5. The difference between actual cost and standard cost, made up of a price variance and a quantity variance. 6. The difference between the total overhead cost actually incurred and the total overhead cost applied to products 7. The difference between the actual budgeted cost caused by…1. Match each of the following terms with the appropriate definition. The difference between actual and budgeted revenue or cost caused by the difference between the actual number of units sold or used and the budgeted number of units. A budget prepared after an operating period is complete in order to help managers evaluate past performance; uses fixed and variable costs in determining total costs. The costs that should be incurred under normal conditions to produce a specific product or to perform a specific service. The difference between 1. Cost Variance total overhead cost that would have been expected if the actual operating 2. Volume Variance volume had been accurately predicted and 3. Price Variance the amount of overhead cost that was allocated to products using the predetermined standard overhead rate. 4. Quantity Variance 5. Standard Costs A planning budget based on a single predicted amount 6. Fixed Budget of sales or production volume; unsuitable for 7. Flexible Budget…Based on the following sensitivity report, what would be the impact of changing the constraint right-hand side for Resource_A to 73 and, at the same time, changing the constraint right-hand side for Resource C to 600? Variable Cells Final Objective Coefficient Allowable Allowable Reduced Cost Cell $8$2 $B$3 $854 Name Value Increase Decrease 1E+30 1. Product 1 -2 2 Product 2 175 16430 Product 3 -1.5 9 1.5 1E+30 Constraints Final Shadow Constraint Allowable Allowable Cell Name Value Price R.H.Side Increase Decrease SHS9 Resource A 100 16430 90 SH$10 Resource B 525 s00 1E+30 340 SH$11 Resource C 700 1.75 700 390 160 Applying the 100% rule, The shadow price remains valid because the total change in the constraint right-hand sides does not exceed 10 3 of 5 Next > ASUS
- Choose the correct letter of answer On a scattergrap, the diagonal line cuts across two sets of observations, namely: 600:200, and 900:500 which refer to costs and units, respectively. The fixed costs is plotted in the graph at P400. In this case, the variable cost per unit is equal to: a. P1.00b. P1.25c. P1.50d. P1.12Based on the following sensitivity report, what would be the impact of changing the objective function coefficient for Product 1 to 18 and changing the objective function coefficient for Product_3 to 13? Variable Cells Cell $B$2 $B$3 $B$4 Constraints Cell $H$9 $H$10 $H$11 Name Product 1 Product 2 Product 3 Name Resource A Resource_B Resource C Applying the 100% rule, Final Value 0 175 Final Value 1 0 525 700 Reduced Cost -2 0 -1.5 Shadow Price 0 1.75 Objective Coefficient Constraint R.H.Side 13 14 10 HELSI 100 800 700 Allowable Increase 3 1E+30 5 Allowable Increase 1E+30 1E+30 366.6666667 Allowable Decrease 1E+30 9 1E+30 Allowable Decrease 100 275 700 because the total change in the objective function coefficients 100%.If someone can help quickly I will give a thumbs up :)
