A company wishes to minimize the inventory costs. Order costs are $10

1.An entity uses components at the rate of 500 units per month, which are bought in at a cost of $1.2 each from the supplier. It costs $20 each time to place an order, regardless of the quantity ordered. The total holding cost is 20% per annum of the value of inventory held.What is the economic quantity ( to the nearest whole unit)? 选项： A:1000; B:1200; C:1400; D:1600

2.A company currently places 40 orders of inventory per year, ordering 2,000 units each time, but is to change to an ordering system based on the economic order quantity (EOQ) model.Its ordering costs are $75 per order. Units cost $8 each and the company’s cost of finance is 10% per annum. Other costs of holding inventory amount to $0.70 per unit.Calculate the quantity that would be ordered using the EOQ model.选项： A:1,549 units; B:2,000 units; C:2,828 units; D:4,140 units

3. Consider a hardware supply warehouse that is contractually obligated to deliver 1,000 units of a specialized fastener to a local manufacturing company each week. Each time warehouse places an order for these items from its supplier, an ordering and transportation fee of $20 is charged to the warehouse. The warehouse pays $1.00 for each fastener. Annual holding cost is 25 percent of inventory value, or $0.25 per year. The warehouse manager would like to know how much to order when inventory gets to zero (assuming the manufacturing plant operates for 50 weeks a year).Please answer the following questions: (Please write formulas to get the results)Demand D（per year） = Fixed setup cost K = Inventory holding cost h per item per time unit, h = Economic Order Quantity Q* = Number of orders per unit time = Length of order cycle (cycle time) = Total cost per unit time =

4.MFK Co purchases $540,000 per year of Product P at a price of $3 a unit. Demand for Product P is assumed to be constant throughout the year. Now the supplier has offered a 2% discount for orders of Product P of 30,000 units. Each order costs MFK Co $150 to place and the holding cost is 24 cents per unit per year. What's the total cost for company if accept bulk purchase discount?

5.MFK Co purchases $540,000 per year of Product P at a price of $3 a unit. Demand for Product P is assumed to be constant throughout the year. Now the supplier has offered a 2% discount for orders of Product P of 30,000 units. Each order costs MFK Co $150 to place and the holding cost is 24 cents per unit per year.What's the total cost for company when using EOQ ordering policy?

6.An entity uses components at the rate of 500 units per month, which are bought in at a cost of $1.2 each from the supplier. It costs $20 each time to place an order, regardless of the quantity ordered. The total holding cost is 20% per annum of the value of inventory held.How much is the total annual ordering cost if it purchases 800 unit each time? 选项： A: $200; B:$300; C:$150; D:$250

7.An entity uses components at the rate of 500 units per month, which are bought in at a cost of $1.2 each from the supplier. It costs $20 each time to place an order, regardless of the quantity ordered. The total holding cost is 20% per annum of the value of inventory held.How much is the total annual holding cost if it purchases 800 unit each time? 选项： A:$100; B:$96; C:$206; D:$200

8. Corrugated Company currently produces cardboard boxes in an automated process. Expected production per month is 50,000 units. The required direct materials cost is $0.30 per unit. Manufacturing fixed overhead costs are $24,000 per month. Manufacturing overhead is allocated based on units of production. __________ is the budgeted manufacturing fixed overhead rate. 选项： A、 $2.08 per unit B、 $0.30 per unit C、 $0.48 per unit D、 None of these answers is correct.

9.The company uses the weighted average method to compute the costs. Its total costs for the month are $10,000 for direct materials and $19,600 for conversion costs. What is the total conversion cost per equivalent unit? 选项： A: $19.60 B: $20.00 C: $24.50 D: $30.00

10.A company uses components at the rate of 600 units per month, which are bought in at a cost of $2.24 each from the supplier. It costs $8.75 each time to place an order, regardless of the quantity ordered. The supplier offers a 5% discount on the purchase price for order quantities of 2 000 items or more. The current EOQ is 750 units. The total holding cost is 10% per annum of the value of inventory held.What is the change in total cost to the company of moving to an order quantity of 2,000 units? 选项： A、$601 additional cost B、 $730 additional cost C、 $730 saving D、 $601 saving

11.29) The contribution margin per unit is equal to the: 选项： A:A) sales price per unit minus the total costs per unit. B:B) variable cost per unit minus the fixed cost per unit. C:C) sales price per unit minus the variable cost per unit. D:D) pretax profit per unit. E:E) aftertax profit per unit.

12.Which of the following costs would decrease if production levels were increased within the relevant range? 选项： A: Total fixed costs . B: Variable costs per unit . C: Total variable costs . D: Fixed costs per unit .

13.Johal Manufacturing Inc. manufacturers two products, A and B, and is comparing the budget for the current year with the actual results. The firm budgeted for sales of Product A at 450,000 units, and sales for Product B at 300,000 units. The expected market for Johal’s products was 10%. The selling price was budgeted at $8.00 per unit for Product A and $14.00 per unit for Product B, with variable costs of $5.00 for A and $7.00 for B. Fixed costs of $420,000 were incurred. Actual sales for the year for Product A were 460,000 units, and actual sales for Product B were 305,000 units. The total industry sales were 9,000,000 units. The actual selling price per unit for Product A was $8.20, and the variable costs were $4.90. The actual selling price per unit for Product B was $14.50, and the variable costs were $7.25. What is the market share variance for Johal’s products?选项： A:$621,000 U; B:$621,000 F; C:$658,800 U; D:$658,800 F

14.In calculating the oil quantity, the density of the petroleum is _____.选项： A:the volume of petroleum per unit mass; B:the mass of petroleum per unit volume; C:the mass of petroleum per unit volume at a specific temperature; D:the volume of petroleum per unit mass at a specific temperature

15.Production costs of product Z vary depending on the level of activity. Costs have been recorded at various levels of activity as follows:What is the variable cost per unit?
______

16.In order to calculate break-even sales units, fixed costs are divided by the: 选项： A、Contribution margin per unit. B、Contribution margin percentage. C、Target operating income. D、Sales volume.

17.Calculate the break-even point for an organisation for which you have the following information: Fixed costs 100 dollars, price per unit 10 dollars, variable cost per unit 5 dollars.选项： A:10 units B:20 units C:30 units D:40 units

18.Daisy incurs $7,200 per month in fixed costs operating her floral shop. She pays her employees $9.00 per hour and has three assistants, each working 120 hours per month. Her other variable costs are $800 per month. What are Daisy's total variable costs and total costs each month? 选项： A: Total variable costs are $800; total costs are $8,000. B: Total variable costs are $800; total costs are $11,240. C: Total variable costs are $3,240; total costs are $11,240. D: Total variable costs are $4,040; total costs are $11,240.

19.What is the economic time between orders under the information below: average daily demand 10 units; lead time 2 days; product cost 250 dollar per unit; annual cost of capital 30%; ordering cost 500 dollars; days per year 250 and weeks per year 52 (choose th best answer)选项： A:3 weeks B:4 weeks C:5 weeks D:6 weeks

20.A company produces and sells a single product whose variable cost is $6 per unit. Fixed costs have been absorbed over the normal level of activity of 200,000 units and have been calculated as $2 per unit. The current selling price is $10 per unit. How much profit is made under marginal costing if the company sells 250,000 units? 选项： A:$500,000; B:$600,000; C:$900,000; D:$1,000,000

A company wishes to minimize the inventory costs. Order costs are $10 per order and holding costs are $0.1 per unit per month. It estimates that the annual demand will be 5,400 units. What is the economic quantity ( to the nearest whole unit)? 选项： A: 330; B:300; C: 400; D: 450

A company wishes to minimize the inventory costs. Order costs are $10 per order and holding costs are $0.1 per unit per month. It estimates that the annual demand will be 5,400 units. What is the economic quantity ( to the nearest whole unit)?
选项：

A: 330;
B:300;
C: 400;
D: 450