تكلم مع الذكاء الاصطناعي
Deck 16: Revenue and Customer Profitability Analysis
ملء الشاشة (f)
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
Answer the following questions using the information below:
Buzz's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product-profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$20
B)$22
C)$19
D)$25
Buzz's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product-profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$20
B)$22
C)$19
D)$25
سؤال
Answer the following question(s)using the information below:
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.
Using the incremental method for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$40
B)$44
C)$38
D)$50
E)$28
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.Using the incremental method for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$40
B)$44
C)$38
D)$50
E)$28
سؤال
Use the information below to answer the following question(s).John's Video Game Outlet encounters revenue-allocation decisions with its bundled product sales.Here, two or more of the video games are sold as a single package.Managers at John's are keenly interested in individual product-profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.
Calculate the allocation of packaged price for Game A in Package 1, using unit costs as the base.
A)$12.57
B)$13.97
C)$20.84
D)$22.00
E)$23.16
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.Calculate the allocation of packaged price for Game A in Package 1, using unit costs as the base.
A)$12.57
B)$13.97
C)$20.84
D)$22.00
E)$23.16
سؤال
Answer the following question(s)using the information below:
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.
Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$48.25
B)$60.00
C)$45.60
D)$50.67
E)$33.60
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$48.25
B)$60.00
C)$45.60
D)$50.67
E)$33.60
سؤال
Manny's DVD Store encounters revenue allocation decisions with its bundled product sales.Here, two or more of the DVDs are sold as a single package.Managers at Max's are keenly interested in individual product profitability figures.Information pertaining to its three bundled products and the stand-alone selling prices of its individual products is as follows:
Required:
a.With cost as the weights, allocate the $17 packaged price of "New & Classics" using the stand-alone revenue allocation method.
Required:a.With cost as the weights, allocate the $17 packaged price of "New & Classics" using the stand-alone revenue allocation method.
سؤال
Answer the following question(s)using the information below:
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.
Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$40
B)$44
C)$38
D)$50
E)$22
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$40
B)$44
C)$38
D)$50
E)$22
سؤال
Use the information below to answer the following question(s).John's Video Game Outlet encounters revenue-allocation decisions with its bundled product sales.Here, two or more of the video games are sold as a single package.Managers at John's are keenly interested in individual product-profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.
Calculate the revenue allocation for Game A in Package 1, using physical units as the base.
A)$12.57
B)$14.67
C)$20.84
D)$22.00
E)$23.16
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.Calculate the revenue allocation for Game A in Package 1, using physical units as the base.
A)$12.57
B)$14.67
C)$20.84
D)$22.00
E)$23.16
سؤال
Software For You encounters revenue allocation decisions with its bundled product sales.Two or more units of the software are sold as a single package.Managers at Software For You are keenly interested in individual product profitability figures.Information pertaining to its three bundled products and the stand-alone selling prices of its individual products is as follows:
Required:
a.Using the stand-alone revenue allocation method, allocate the $380 packaged price of "All Three" to the three software products
b.Allocate the $380 packaged price of "All Three" to the three software products using the incremental revenue allocation method.Assume Word Processing is the primary product, followed by Spreadsheet, and then Accounting Software.
Required:a.Using the stand-alone revenue allocation method, allocate the $380 packaged price of "All Three" to the three software products
b.Allocate the $380 packaged price of "All Three" to the three software products using the incremental revenue allocation method.Assume Word Processing is the primary product, followed by Spreadsheet, and then Accounting Software. سؤال
سؤال
Use the information below to answer the following question(s).John's Video Game Outlet encounters revenue-allocation decisions with its bundled product sales.Here, two or more of the video games are sold as a single package.Managers at John's are keenly interested in individual product-profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.
Calculate the allocation of packaged price for Game A in Package 1, using selling prices as the base.
A)$14.00
B)$20.00
C)$30.00
D)$25.00
E)$35.00
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.Calculate the allocation of packaged price for Game A in Package 1, using selling prices as the base.
A)$14.00
B)$20.00
C)$30.00
D)$25.00
E)$35.00
سؤال
Answer the following question(s)using the information below:
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with selling price as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$825.00
C)$687.50
D)$625.00
E)$375.00
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with selling price as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$825.00
C)$687.50
D)$625.00
E)$375.00
سؤال
Answer the following question(s)using the information below:
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with manufacturing cost per unit as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$612.50
C)$620.00
D)$775.00
E)$687.50
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with manufacturing cost per unit as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$612.50
C)$620.00
D)$775.00
E)$687.50
سؤال
Answer the following question(s)using the information below:
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.
Using the incremental method, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$48.25
B)$60.00
C)$45.60
D)$50.67
E)$90.00
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.Using the incremental method, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$48.25
B)$60.00
C)$45.60
D)$50.67
E)$90.00
سؤال
Answer the following questions using the information below:
Buzz's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product-profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Using the incremental method, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$24.12
B)$30.00
C)$22.80
D)$25.33
Buzz's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product-profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Using the incremental method, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$24.12
B)$30.00
C)$22.80
D)$25.33
سؤال
Answer the following question(s)using the information below:
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with stand-alone product revenues as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$687.50
B)$612.50
C)$625.00
D)$825.00
E)$505.31
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with stand-alone product revenues as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$687.50
B)$612.50
C)$625.00
D)$825.00
E)$505.31
سؤال
Answer the following question(s)using the information below:
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with physical units as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$20.00
C)$775.00
D)$825.00
E)$687.50
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with physical units as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$20.00
C)$775.00
D)$825.00
E)$687.50
سؤال
Use the information below to answer the following question(s).John's Video Game Outlet encounters revenue-allocation decisions with its bundled product sales.Here, two or more of the video games are sold as a single package.Managers at John's are keenly interested in individual product-profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.
Calculate the allocation of packaged price Game A in Package 3, using selling prices as the base.
A)$34.20
B)$30.00
C)$25.00
D)$22.80
E)$19.00
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.Calculate the allocation of packaged price Game A in Package 3, using selling prices as the base.
A)$34.20
B)$30.00
C)$25.00
D)$22.80
E)$19.00
سؤال
Max's DVD Store encounters revenue allocation decisions with its bundled product sales.Here, two or more of the DVDs are sold as a single package.Managers at Max's are keenly interested in individual product profitability figures.Information pertaining to its three bundled products and the stand-alone selling prices of its individual products is as follows:
Required:
a.With selling prices as the weights, allocate the $25 packaged price of "All Three" to the three videos using the stand-alone revenue allocation method.
b.Allocate the $25 packaged price of "All Three" to the three types of videos using the incremental revenue allocation method.Assume New Releases is the primary product, followed by Older Releases, and then Classics.
Required:a.With selling prices as the weights, allocate the $25 packaged price of "All Three" to the three videos using the stand-alone revenue allocation method.
b.Allocate the $25 packaged price of "All Three" to the three types of videos using the incremental revenue allocation method.Assume New Releases is the primary product, followed by Older Releases, and then Classics.
سؤال
Roper's Cablevision encounters revenue allocation decisions with its bundled product sales.Two or more of its services are sold as a single package.Managers at Roper's are keenly interested in individual product profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit variable costs are estimated at $4.00, $3.00, and $2.50 for Sports, Lifestyle, and TV Classics, respectively.Basic Sports is considered to be the primary product, Lifestyle the first incremental, and TV Classics the second incremental .Required:
a.Allocate the bundled revenue to each product in the 'Sports & Classics' bundle, using selling prices as the base.
b.What is the allocated revenue to the Sports in each bundle, using the incremental revenue allocation method?
The unit variable costs are estimated at $4.00, $3.00, and $2.50 for Sports, Lifestyle, and TV Classics, respectively.Basic Sports is considered to be the primary product, Lifestyle the first incremental, and TV Classics the second incremental .Required:a.Allocate the bundled revenue to each product in the 'Sports & Classics' bundle, using selling prices as the base.
b.What is the allocated revenue to the Sports in each bundle, using the incremental revenue allocation method?
سؤال
سؤال
سؤال
سؤال
Weston Photography Ltd.sells cameras and related equipment.It often packages these into bundles for sale to consumers.Currently it is offering the following "package" deal: a camera; a photo printer; and, a camera accessory pack that includes battery recharger, case and various lens adapters.The package deal is selling for $690.The individual prices and costs of these components are as follows:
Required:
Allocate the revenue among the products under each of the following:
a.Unit selling prices
b.Unit costs
c.Physical units
Required:Allocate the revenue among the products under each of the following:
a.Unit selling prices
b.Unit costs
c.Physical units
سؤال
سؤال
Easton Photography Ltd.sells cameras and related equipment.It often packages these into bundles for sale to consumers.Currently it is offering the following "package" deal: a camera; a photo printer; and, a camera accessory pack that includes battery recharger, case and various lens adapters.The package deal is selling for $740.The individual prices and costs of these components are as follows:
Required:
Allocate the revenue among the products under each of the following:
a.Unit selling prices
b.Unit costs
c.Physical units
Required:Allocate the revenue among the products under each of the following:
a.Unit selling prices
b.Unit costs
c.Physical units
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
Software For You encounters revenue allocation decisions with its bundled product sales.Two or more of the programs are sold as a single package.Managers at Software For You are keenly interested in individual product profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit inventory costs is $18, $20, and $25 for WP, SS, and AS, respectively.Assume AS is the primary product, followed by SS, then WP.Required:
Allocate the bundle revenue to each product in Package C, using inventory unit costs as the weighting factor.
The unit inventory costs is $18, $20, and $25 for WP, SS, and AS, respectively.Assume AS is the primary product, followed by SS, then WP.Required:Allocate the bundle revenue to each product in Package C, using inventory unit costs as the weighting factor.
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
Ascent Ltd.is a company that manufactures climbing rope for mountaineering and rescue operations.They sell various types of rope to four distributors: Alpine Adventures Corporation (AAC), Mountain Supply Coop (MSC), Bigfoot Safety Supply Ltd.(BSS), Elite Mountain Equipment (EME).Currently Ascent Ltd.does not charge extra fees for any order and delivery related costs.The company president, Rolf Resche, wants an ABC customer analysis done to determine if a change in pricing policy is warranted.The customer-level cost driver rates are:
Rope costs $2 per metre to produce; and, sells for an average price of $3 per metre in units of 100 metres.The following table presents customer metrics:
Required:
Prepare a customer profitability report for the president using ABC analysis.Present the profit as a percentage of sales for each customer at the end of the report.
Rope costs $2 per metre to produce; and, sells for an average price of $3 per metre in units of 100 metres.The following table presents customer metrics: Required:Prepare a customer profitability report for the president using ABC analysis.Present the profit as a percentage of sales for each customer at the end of the report.
سؤال
سؤال
سؤال
سؤال
سؤال
سؤال
Boxwood Ltd.is reviewing two of its customers using ABC analysis.It has identified the following customer related activities and their rates:
The company has the following information regarding Enbright Ltd.and Jackson Inc.:
Sales for Ecobright and Samson are $285,000 and $146,000 respectively.The cost of goods sold on these sales are the same at 48%.Required:
Using Customer ABC Analysis, analyze the relative profitability of Ecobright and Samson.
The company has the following information regarding Enbright Ltd.and Jackson Inc.: Sales for Ecobright and Samson are $285,000 and $146,000 respectively.The cost of goods sold on these sales are the same at 48%.Required:Using Customer ABC Analysis, analyze the relative profitability of Ecobright and Samson.
سؤال
سؤال
سؤال
سؤال
سؤال
Lynnwood Ltd.is reviewing two of its customers using ABC analysis.It has identified the following customer related activities and their rates:
The company has the following information regarding Enbright Ltd.and Jackson Inc.:
Sales for Enbright and Jackson are $280,000 and $148,000 respectively.The cost of goods sold on these sales are the same at 52%.Required:
Using Customer ABC Analysis, analyze the relative profitability of Enbright and Jackson.
The company has the following information regarding Enbright Ltd.and Jackson Inc.: Sales for Enbright and Jackson are $280,000 and $148,000 respectively.The cost of goods sold on these sales are the same at 52%.Required:Using Customer ABC Analysis, analyze the relative profitability of Enbright and Jackson.
سؤال
سؤال
سؤال
سؤال
سؤال
Clarke Industries collects information on two customers for the past year:
Clarke estimates the following activity-based costs:
An in-stock order is an order for which all the items included are in inventory at the time the order is received.Required:
Compute the customer specific contribution of each customer for the year using:
a.16% of revenues as the allocation rate for customer-related costs.
b.The activity-based costing approach.
Clarke estimates the following activity-based costs: An in-stock order is an order for which all the items included are in inventory at the time the order is received.Required:Compute the customer specific contribution of each customer for the year using:
a.16% of revenues as the allocation rate for customer-related costs.
b.The activity-based costing approach.
فتح الحزمة
قم بالتسجيل لفتح البطاقات في هذه المجموعة!
Unlock Deck
Unlock Deck
1/165
العب
ملء الشاشة (f)
Deck 16: Revenue and Customer Profitability Analysis
1
Revenue tracing results in a more accurate assignment of revenues to products, than does revenue allocation.
True
2
Which of the following statements is TRUE?
A)The two main classes of revenue allocation methods are the step-up method and the incremental method.
B)The stand-alone revenue allocation method ranks the individual products in a bundle and then uses this ranking to allocate the bundled revenues to these individual products.
C)A bundled product is a package of two or more products or services, sold for multiple prices.
D)The issues discussed with revenue tracing and sales returns apply to cost tracing.
E)The two main classes of revenue allocation methods are the stand-alone method and the incremental method.
A)The two main classes of revenue allocation methods are the step-up method and the incremental method.
B)The stand-alone revenue allocation method ranks the individual products in a bundle and then uses this ranking to allocate the bundled revenues to these individual products.
C)A bundled product is a package of two or more products or services, sold for multiple prices.
D)The issues discussed with revenue tracing and sales returns apply to cost tracing.
E)The two main classes of revenue allocation methods are the stand-alone method and the incremental method.
E
3
The stand-alone method may use selling price or unit costs to allocate revenues.
True
4
Revenue allocation occurs where revenues can be identified with an individual product (service, customer, and so on)in an economically feasible (cost-effective)way.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
5
It is most appropriate to base revenue allocation on the number of physical units when individual products in the bundle are of unequal value.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
6
The ranking of products with regard to the incremental revenue allocation method can only be done by top management.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
7
Revenue allocation is required to determine the profitability of individual items within a bundled product.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
8
________ is a package of two or more products or services, sold for a single price, where the individual components of the package may also be sold as separate items, each with their own stand-alone price.
A)A revenue product
B)A byproduct
C)A bundled product
D)A joint product
E)A product package
A)A revenue product
B)A byproduct
C)A bundled product
D)A joint product
E)A product package
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
9
The incremental revenue-allocation method uses product specific information pertaining to products in the bundle to determine the weights used to allocate the bundled revenues to those individual products.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
10
A bundled product is a package of two or more products or services, sold for a single price, where the individual components of the bundle may also be sold as separate items, each with their own stand-alone prices.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
11
An example of a bundled product is when a resort hotel charges a single price for lodging, food, and recreational activities.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
12
________ ranks the individual products in a bundle and then uses this ranking to allocate the bundled revenues to these individual products.
A)The stand-alone revenue allocation method
B)The averaging approach
C)The incremental revenue allocation method
D)The joint production costing method
E)The weighted averaging approach
A)The stand-alone revenue allocation method
B)The averaging approach
C)The incremental revenue allocation method
D)The joint production costing method
E)The weighted averaging approach
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
13
Which of the following statements is TRUE?
A)Joint product allocation results in more accurate assignment of revenues to products than does revenue allocation.
B)Revenue allocation results in more accurate assignment of revenues to products than does revenue tracing.
C)Revenue tracing results in more accurate assignment of revenues to products than does revenue allocation.
D)Revenue allocation results in more accurate assignment of revenues to products than does joint product allocation.
E)Joint product allocation results in more accurate assignment of revenues to products than does revenue tracing.
A)Joint product allocation results in more accurate assignment of revenues to products than does revenue allocation.
B)Revenue allocation results in more accurate assignment of revenues to products than does revenue tracing.
C)Revenue tracing results in more accurate assignment of revenues to products than does revenue allocation.
D)Revenue allocation results in more accurate assignment of revenues to products than does joint product allocation.
E)Joint product allocation results in more accurate assignment of revenues to products than does revenue tracing.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
14
________ occurs where revenues, related but not traceable to individual products (service, customer, and so on), are assigned to those individual products.
A)Revenue tracing
B)Revenue allocation
C)A bundled product
D)Joint product costing
E)Revenue shedding
A)Revenue tracing
B)Revenue allocation
C)A bundled product
D)Joint product costing
E)Revenue shedding
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
15
Under the incremental revenue allocation method, there is an incentive to be the first-ranked user.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
16
When allocating the revenues between a bundled product offering, there are only two methods which can be used: 1)the stand-alone revenue-method and 2)the incremental revenue-allocation method.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
17
The first-ranked product is termed the incremental product in the incremental revenue-allocation method.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
18
________ uses product specific information pertaining to products in the bundle to determine the weights used to allocate the bundled revenues to those individual products.
A)The stand-alone revenue allocation method
B)The averaging approach
C)The incremental revenue allocation method
D)The joint production costing method
E)The weighted-averaging approach
A)The stand-alone revenue allocation method
B)The averaging approach
C)The incremental revenue allocation method
D)The joint production costing method
E)The weighted-averaging approach
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
19
The stand-alone revenue allocation method pertains to products that cannot be bundled together.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
20
The stand-alone revenue allocation method is a weighted-average method.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
21
To give more weight to the product that most likely drives the sales of the bundled product, the revenue allocation should be weighted using
A)selling prices.
B)unit costs.
C)physical units.
D)stand-alone product revenues.
E)total product costs.
A)selling prices.
B)unit costs.
C)physical units.
D)stand-alone product revenues.
E)total product costs.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
22
Answer the following questions using the information below:
Buzz's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product-profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$20
B)$22
C)$19
D)$25
Buzz's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product-profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$20
B)$22
C)$19
D)$25
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
23
Answer the following question(s)using the information below:
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.
Using the incremental method for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$40
B)$44
C)$38
D)$50
E)$28
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.Using the incremental method for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$40
B)$44
C)$38
D)$50
E)$28
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
24
Use the information below to answer the following question(s).John's Video Game Outlet encounters revenue-allocation decisions with its bundled product sales.Here, two or more of the video games are sold as a single package.Managers at John's are keenly interested in individual product-profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.
Calculate the allocation of packaged price for Game A in Package 1, using unit costs as the base.
A)$12.57
B)$13.97
C)$20.84
D)$22.00
E)$23.16
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.Calculate the allocation of packaged price for Game A in Package 1, using unit costs as the base.
A)$12.57
B)$13.97
C)$20.84
D)$22.00
E)$23.16
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
25
Answer the following question(s)using the information below:
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.
Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$48.25
B)$60.00
C)$45.60
D)$50.67
E)$33.60
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$48.25
B)$60.00
C)$45.60
D)$50.67
E)$33.60
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
26
Manny's DVD Store encounters revenue allocation decisions with its bundled product sales.Here, two or more of the DVDs are sold as a single package.Managers at Max's are keenly interested in individual product profitability figures.Information pertaining to its three bundled products and the stand-alone selling prices of its individual products is as follows:
Required:
a.With cost as the weights, allocate the $17 packaged price of "New & Classics" using the stand-alone revenue allocation method.
Required:a.With cost as the weights, allocate the $17 packaged price of "New & Classics" using the stand-alone revenue allocation method.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
27
Answer the following question(s)using the information below:
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.
Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$40
B)$44
C)$38
D)$50
E)$22
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.Using the stand-alone method with selling price as the weight for revenue allocation, what amount of revenue will be allocated to Reading Fun in the first package (Reading Fun & Math Fun)?
A)$40
B)$44
C)$38
D)$50
E)$22
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
28
Use the information below to answer the following question(s).John's Video Game Outlet encounters revenue-allocation decisions with its bundled product sales.Here, two or more of the video games are sold as a single package.Managers at John's are keenly interested in individual product-profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.
Calculate the revenue allocation for Game A in Package 1, using physical units as the base.
A)$12.57
B)$14.67
C)$20.84
D)$22.00
E)$23.16
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.Calculate the revenue allocation for Game A in Package 1, using physical units as the base.
A)$12.57
B)$14.67
C)$20.84
D)$22.00
E)$23.16
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
29
Software For You encounters revenue allocation decisions with its bundled product sales.Two or more units of the software are sold as a single package.Managers at Software For You are keenly interested in individual product profitability figures.Information pertaining to its three bundled products and the stand-alone selling prices of its individual products is as follows:
Required:
a.Using the stand-alone revenue allocation method, allocate the $380 packaged price of "All Three" to the three software products
b.Allocate the $380 packaged price of "All Three" to the three software products using the incremental revenue allocation method.Assume Word Processing is the primary product, followed by Spreadsheet, and then Accounting Software.
Required:a.Using the stand-alone revenue allocation method, allocate the $380 packaged price of "All Three" to the three software products
b.Allocate the $380 packaged price of "All Three" to the three software products using the incremental revenue allocation method.Assume Word Processing is the primary product, followed by Spreadsheet, and then Accounting Software. فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
30
Give examples of bundled products for each of the following industries:
a.Resort hotel
b.Bank
c.Restaurant
d.Computer store
e.Gasoline service station/convenience store
f.Software manufacturer
a.Resort hotel
b.Bank
c.Restaurant
d.Computer store
e.Gasoline service station/convenience store
f.Software manufacturer
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
31
Use the information below to answer the following question(s).John's Video Game Outlet encounters revenue-allocation decisions with its bundled product sales.Here, two or more of the video games are sold as a single package.Managers at John's are keenly interested in individual product-profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.
Calculate the allocation of packaged price for Game A in Package 1, using selling prices as the base.
A)$14.00
B)$20.00
C)$30.00
D)$25.00
E)$35.00
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.Calculate the allocation of packaged price for Game A in Package 1, using selling prices as the base.
A)$14.00
B)$20.00
C)$30.00
D)$25.00
E)$35.00
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
32
Answer the following question(s)using the information below:
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with selling price as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$825.00
C)$687.50
D)$625.00
E)$375.00
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with selling price as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$825.00
C)$687.50
D)$625.00
E)$375.00
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
33
Answer the following question(s)using the information below:
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with manufacturing cost per unit as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$612.50
C)$620.00
D)$775.00
E)$687.50
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with manufacturing cost per unit as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$612.50
C)$620.00
D)$775.00
E)$687.50
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
34
Answer the following question(s)using the information below:
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.
Using the incremental method, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$48.25
B)$60.00
C)$45.60
D)$50.67
E)$90.00
Elmo's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Assume Reading Fun is the primary product, followed by Math Fun, and then Analysis.Using the incremental method, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$48.25
B)$60.00
C)$45.60
D)$50.67
E)$90.00
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
35
Answer the following questions using the information below:
Buzz's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product-profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Using the incremental method, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$24.12
B)$30.00
C)$22.80
D)$25.33
Buzz's Educational Software Outlet sells two or more of the video games as a single package.Managers are keenly interested in individual product-profitability figures.Information pertaining to three bundled products and the stand-alone prices is as follows:
Using the incremental method, what amount of revenue will be allocated to Math Fun in the package that contains all three products?
A)$24.12
B)$30.00
C)$22.80
D)$25.33
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
36
Answer the following question(s)using the information below:
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with stand-alone product revenues as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$687.50
B)$612.50
C)$625.00
D)$825.00
E)$505.31
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with stand-alone product revenues as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$687.50
B)$612.50
C)$625.00
D)$825.00
E)$505.31
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
37
Answer the following question(s)using the information below:
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with physical units as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$20.00
C)$775.00
D)$825.00
E)$687.50
The Appliance Store sells a refrigerator and a freezer as a single package for $1,000.Other data are in the chart below.
Using the stand-alone method with physical units as the weight for revenue allocation, what amount will be allocated to the refrigerator?
A)$500.00
B)$20.00
C)$775.00
D)$825.00
E)$687.50
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
38
Use the information below to answer the following question(s).John's Video Game Outlet encounters revenue-allocation decisions with its bundled product sales.Here, two or more of the video games are sold as a single package.Managers at John's are keenly interested in individual product-profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.
Calculate the allocation of packaged price Game A in Package 3, using selling prices as the base.
A)$34.20
B)$30.00
C)$25.00
D)$22.80
E)$19.00
The unit manufacturing costs are $3.60, $4.00, and $5.00 for games A, B, and C, respectively.Calculate the allocation of packaged price Game A in Package 3, using selling prices as the base.
A)$34.20
B)$30.00
C)$25.00
D)$22.80
E)$19.00
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
39
Max's DVD Store encounters revenue allocation decisions with its bundled product sales.Here, two or more of the DVDs are sold as a single package.Managers at Max's are keenly interested in individual product profitability figures.Information pertaining to its three bundled products and the stand-alone selling prices of its individual products is as follows:
Required:
a.With selling prices as the weights, allocate the $25 packaged price of "All Three" to the three videos using the stand-alone revenue allocation method.
b.Allocate the $25 packaged price of "All Three" to the three types of videos using the incremental revenue allocation method.Assume New Releases is the primary product, followed by Older Releases, and then Classics.
Required:a.With selling prices as the weights, allocate the $25 packaged price of "All Three" to the three videos using the stand-alone revenue allocation method.
b.Allocate the $25 packaged price of "All Three" to the three types of videos using the incremental revenue allocation method.Assume New Releases is the primary product, followed by Older Releases, and then Classics.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
40
Roper's Cablevision encounters revenue allocation decisions with its bundled product sales.Two or more of its services are sold as a single package.Managers at Roper's are keenly interested in individual product profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit variable costs are estimated at $4.00, $3.00, and $2.50 for Sports, Lifestyle, and TV Classics, respectively.Basic Sports is considered to be the primary product, Lifestyle the first incremental, and TV Classics the second incremental .Required:
a.Allocate the bundled revenue to each product in the 'Sports & Classics' bundle, using selling prices as the base.
b.What is the allocated revenue to the Sports in each bundle, using the incremental revenue allocation method?
The unit variable costs are estimated at $4.00, $3.00, and $2.50 for Sports, Lifestyle, and TV Classics, respectively.Basic Sports is considered to be the primary product, Lifestyle the first incremental, and TV Classics the second incremental .Required:a.Allocate the bundled revenue to each product in the 'Sports & Classics' bundle, using selling prices as the base.
b.What is the allocated revenue to the Sports in each bundle, using the incremental revenue allocation method?
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
41
A customer cost hierarchy may include distribution-channel costs.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
42
An activity-based costing system may focus on customers rather than products.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
43
A customer cost hierarchy categorizes costs related to customers into different cost pools on the basis of using only one cost driver.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
44
Weston Photography Ltd.sells cameras and related equipment.It often packages these into bundles for sale to consumers.Currently it is offering the following "package" deal: a camera; a photo printer; and, a camera accessory pack that includes battery recharger, case and various lens adapters.The package deal is selling for $690.The individual prices and costs of these components are as follows:
Required:
Allocate the revenue among the products under each of the following:
a.Unit selling prices
b.Unit costs
c.Physical units
Required:Allocate the revenue among the products under each of the following:
a.Unit selling prices
b.Unit costs
c.Physical units
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
45
If one of four distribution channels is discontinued, corporate-sustaining costs such as general administration costs will most likely be reduced by 25%.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
46
Easton Photography Ltd.sells cameras and related equipment.It often packages these into bundles for sale to consumers.Currently it is offering the following "package" deal: a camera; a photo printer; and, a camera accessory pack that includes battery recharger, case and various lens adapters.The package deal is selling for $740.The individual prices and costs of these components are as follows:
Required:
Allocate the revenue among the products under each of the following:
a.Unit selling prices
b.Unit costs
c.Physical units
Required:Allocate the revenue among the products under each of the following:
a.Unit selling prices
b.Unit costs
c.Physical units
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
47
The cost of visiting customers is an example of a customer output unit-level cost.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
48
The cost of the manager of a retail distribution channel would MOST likely be classified as a
A)customer-sustaining cost.
B)distribution-channel cost.
C)customer batch-level cost.
D)corporate-sustaining cost.
E)customer output unit-level cost.
A)customer-sustaining cost.
B)distribution-channel cost.
C)customer batch-level cost.
D)corporate-sustaining cost.
E)customer output unit-level cost.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
49
Costs incurred to handle each unit sold would MOST likely be classified as a
A)customer output unit-level cost.
B)customer batch-level cost.
C)customer-sustaining cost.
D)corporate-sustaining cost.
E)distribution-channel cost.
A)customer output unit-level cost.
B)customer batch-level cost.
C)customer-sustaining cost.
D)corporate-sustaining cost.
E)distribution-channel cost.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
50
It is common to find that a small number of customers generate a high percentage of operating income.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
51
A customer cost hierarchy may include customer -sustaining costs.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
52
The cost of visiting customers would MOST likely be classified as a
A)customer output unit-level cost.
B)customer batch-level cost.
C)customer-sustaining cost.
D)corporate-sustaining cost.
E)distribution-channel cost.
A)customer output unit-level cost.
B)customer batch-level cost.
C)customer-sustaining cost.
D)corporate-sustaining cost.
E)distribution-channel cost.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
53
Why would businesses want to sell bundled products? What benefits, if any, are there for the consumer?
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
54
Under the stand-alone method, which weights better capture the benefits received by customers who purchase a bundled product?
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
55
Software For You encounters revenue allocation decisions with its bundled product sales.Two or more of the programs are sold as a single package.Managers at Software For You are keenly interested in individual product profitability figures.Information pertaining to its three bundled products and the stand-alone prices of its individual products is as follows:
The unit inventory costs is $18, $20, and $25 for WP, SS, and AS, respectively.Assume AS is the primary product, followed by SS, then WP.Required:
Allocate the bundle revenue to each product in Package C, using inventory unit costs as the weighting factor.
The unit inventory costs is $18, $20, and $25 for WP, SS, and AS, respectively.Assume AS is the primary product, followed by SS, then WP.Required:Allocate the bundle revenue to each product in Package C, using inventory unit costs as the weighting factor.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
56
Top management and general administration costs would MOST likely be classified as a
A)customer output unit-level cost.
B)customer batch-level cost.
C)customer-sustaining cost.
D)corporate-sustaining cost.
E)distribution-channel cost.
A)customer output unit-level cost.
B)customer batch-level cost.
C)customer-sustaining cost.
D)corporate-sustaining cost.
E)distribution-channel cost.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
57
Describe and discuss the two methods of allocating the revenues of a bundled package to the individual products in that package.Describe any special problems associated with the method.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
58
In general, distribution-channel costs are more easily influenced by customer actions than customer batch-level costs.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
59
Costs incurred to process orders would MOST likely be classified as a
A)customer output unit-level cost.
B)customer batch-level cost.
C)customer-sustaining cost.
D)corporate-sustaining cost.
E)distribution-channel cost.
A)customer output unit-level cost.
B)customer batch-level cost.
C)customer-sustaining cost.
D)corporate-sustaining cost.
E)distribution-channel cost.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
60
To more accurately assess customer profitability, corporate-sustaining costs should be allocated.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
61
A favorable total sales-mix variance arises when the actual sales-mix percentage for the higher contribution margin products is less than the budgeted sales-mix percentage.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
62
ABC systems use the concept of a ________ to identify the cost drivers that best demonstrate the cause-and-effect relationship between each activity and the costs in the related cost pool.
A)cost hierarchy
B)cost pool
C)cost allocation
D)cost driver
A)cost hierarchy
B)cost pool
C)cost allocation
D)cost driver
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
63
24-hour customer service not traceable to an individual customer is an example of what type of cost?
A)corporate-sustaining costs
B)distribution-channel costs
C)customer-sustaining costs
D)customer specific costs
E)warranty costs
A)corporate-sustaining costs
B)distribution-channel costs
C)customer-sustaining costs
D)customer specific costs
E)warranty costs
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
64
Ascent Ltd.is a company that manufactures climbing rope for mountaineering and rescue operations.They sell various types of rope to four distributors: Alpine Adventures Corporation (AAC), Mountain Supply Coop (MSC), Bigfoot Safety Supply Ltd.(BSS), Elite Mountain Equipment (EME).Currently Ascent Ltd.does not charge extra fees for any order and delivery related costs.The company president, Rolf Resche, wants an ABC customer analysis done to determine if a change in pricing policy is warranted.The customer-level cost driver rates are:
Rope costs $2 per metre to produce; and, sells for an average price of $3 per metre in units of 100 metres.The following table presents customer metrics:
Required:
Prepare a customer profitability report for the president using ABC analysis.Present the profit as a percentage of sales for each customer at the end of the report.
Rope costs $2 per metre to produce; and, sells for an average price of $3 per metre in units of 100 metres.The following table presents customer metrics: Required:Prepare a customer profitability report for the president using ABC analysis.Present the profit as a percentage of sales for each customer at the end of the report.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
65
________ categorizes costs related to customers into different cost pools on the basis of either different classes of cost drivers or different degrees of difficulty in determining the cause-and-effect (or benefits-received)relationships.
A)Customer profitability analysis
B)Customer revenues
C)Customer cost hierarchy
D)Price discounting
E)Customer allocation
A)Customer profitability analysis
B)Customer revenues
C)Customer cost hierarchy
D)Price discounting
E)Customer allocation
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
66
Additional insight can be gained by separating the sales-mix variance into the flexible-budget variance and the sales-volume variance.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
67
The market-size variance is the difference between two amounts: (1)the budgeted amount at budgeted mix based on the actual market size in units and the actual market share, and (2)the budgeted amount at budgeted mix based on actual market size in units and the budgeted market share.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
68
The static-budget variance for revenues is the difference between the actual revenues and the budgeted revenues from the static budget.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
69
The sales-volume variance is favourable assuming the sales-mix variance and the sales-quantity variances are favourable.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
70
Boxwood Ltd.is reviewing two of its customers using ABC analysis.It has identified the following customer related activities and their rates:
The company has the following information regarding Enbright Ltd.and Jackson Inc.:
Sales for Ecobright and Samson are $285,000 and $146,000 respectively.The cost of goods sold on these sales are the same at 48%.Required:
Using Customer ABC Analysis, analyze the relative profitability of Ecobright and Samson.
The company has the following information regarding Enbright Ltd.and Jackson Inc.: Sales for Ecobright and Samson are $285,000 and $146,000 respectively.The cost of goods sold on these sales are the same at 48%.Required:Using Customer ABC Analysis, analyze the relative profitability of Ecobright and Samson.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
71
Which item is NOT a category in the customer cost hierarchy?
A)customer output unit-level costs
B)customer batch-level costs
C)distribution-channel costs
D)corporate-sustaining costs
E)product-sustaining cost
A)customer output unit-level costs
B)customer batch-level costs
C)distribution-channel costs
D)corporate-sustaining costs
E)product-sustaining cost
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
72
List at least three different levels of costs in a customer-cost hierarchy and an example of each.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
73
The sales-mix variance is the difference between two amounts: (1)the budgeted amount based on actual quantities sold of all products and the budgeted mix, and (2)the amount in the static budget.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
74
The sales-mix variance is calculated using the budgeted contribution margin per composite unit of the sales mix.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
75
Lynnwood Ltd.is reviewing two of its customers using ABC analysis.It has identified the following customer related activities and their rates:
The company has the following information regarding Enbright Ltd.and Jackson Inc.:
Sales for Enbright and Jackson are $280,000 and $148,000 respectively.The cost of goods sold on these sales are the same at 52%.Required:
Using Customer ABC Analysis, analyze the relative profitability of Enbright and Jackson.
The company has the following information regarding Enbright Ltd.and Jackson Inc.: Sales for Enbright and Jackson are $280,000 and $148,000 respectively.The cost of goods sold on these sales are the same at 52%.Required:Using Customer ABC Analysis, analyze the relative profitability of Enbright and Jackson.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
76
The president's salary, interest on corporate debt and corporate donations are all examples of what type of costs?
A)customer support costs
B)corporate-sustaining costs
C)customer specific costs
D)distribution-channel costs
E)sales costs
A)customer support costs
B)corporate-sustaining costs
C)customer specific costs
D)distribution-channel costs
E)sales costs
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
77
The sales-quantity variance is favorable when budgeted unit sales exceed actual unit sales.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
78
The sales-quantity variance can be unfavourable if both the market-share and market-size variances are favourable.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
79
A composite unit is a hypothetical unit with weights based on the mix of individual units.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
80
Clarke Industries collects information on two customers for the past year:
Clarke estimates the following activity-based costs:
An in-stock order is an order for which all the items included are in inventory at the time the order is received.Required:
Compute the customer specific contribution of each customer for the year using:
a.16% of revenues as the allocation rate for customer-related costs.
b.The activity-based costing approach.
Clarke estimates the following activity-based costs: An in-stock order is an order for which all the items included are in inventory at the time the order is received.Required:Compute the customer specific contribution of each customer for the year using:
a.16% of revenues as the allocation rate for customer-related costs.
b.The activity-based costing approach.
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
فتح الحزمة
k this deck
فتح الحزمة
افتح القفل للوصول البطاقات البالغ عددها 165 في هذه المجموعة.
