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MAS by Cabrera
Chapter 1:
1. D 11. D 21. B 31. D 41. A 51. B
2. D 12. D 22. B 32. C 42. C 52. B
3. D 13. D 23. A 33. D 43. D 53. A
4. B 14. A 24. A 34. B 44. B 54. C
5. D 15. A 25. B 35. D 45. C 55. D
6. A 16. A 26. C 36. B 46. B 56. C
7. B 17. D 27. B 37. C 47. A 57. C
8. D 18. A 28. D 38. B 48. B 58. C
9. D 19. D 29. B 39. A 49. C 59. A
10. A 20. D 30. C 40. A 50. D 60. B
Chapter 2: Chapter 3:
11. B 21. A 31. B 1. D 11. B 21. B 31. B
12. A 22. B 32. C 2. D 12. C 22. C 32. D
13. D 23. C 33. C 3. D 13. D 23. A 33. D
14. A 24. D 4. B 14. A 24. B 34. D
15. D 25. A 5. A 15. D 25. A 35. C
16. A 26. A 6. B 16. A 26. D 36. A
17. C 27. B 7. D 17. A 27. B 37. A
18. B 28. C 8. C 18. B 28. B 38. C
19. D 29. B 9. B 19. C 29. D
20. B 30. A 10. C 20. C 30. C
Chapter 4:
1. D 11. A, C, D
2. A 12. B*
3. A 13. D
4. B
5. D
6. C
7. C
8. A
9. D
10. C
Chapter 5:
1. A 11. C 21. B 31. C 41. C
2. C 12. A 22. D 32. D
3. D 13. C 23. A 33. C
4. B 14. B 24. C 34. A
5. A 15. D 25. A 35. A
6. D 16. B 26. C 36. C
7. C 17. A 27. D 37. A
8. D 18. C 28. A 38. A
9. A 19. A 29. D 39. C
10. B 20. C 30. A 40. C
Chapter 6:
1. D 4. D 7. C 10. B
2. C 5. B 8. B 11. A
3. D 6. D 9. A 12. D
Chapter 7:
1. B 5. A 9. A 13. A 17. A 21. C
2. B 6. B 10. A 14. D 18. B 22. A
3. C 7. B 11. D* 15. C 19. C 23. B
4. D 8. B 12. C 16. A 20. D
* Controllable costs are those costs that can be influenced by a specified manager within a given time period.
** The answer assumes absorption costing method is used.
†
Supporting Computations
14. P60 + P10 + P18 + P4 = P92 16. P60 + P10 + P18 + P32 = P120
15. P32 + P16 = P48 17. P4 + P16 = P20
Chapter 9:
1. A 11. C* 21. C 31. D 41. B
2. D 12. C* 22. D 32. B 42. D
3. B 13. C 23. C 33. A 43. C
4. A 14. A 24. A 34. B
5. B 15. D 25. D 35. A
6. B 16. C 26. B 36. D
7. C 17. D 27. D 37. B
8. D 18. B 28. B 38. C
9. C 19. C 29. A 39. B
10. A 20. C 30. D 40. D
* Supporting Computations:
11. (10,000 x 2) – (P3,000 x 2) – P5,000 = P9,000
12. [(P20 + P3 + P6) x 2,000 units] + (P10 x 1,000 units) = P68,000
Chapter 10:
1. D 6. D 11. A 16. A
2. D 7. A 12. D 17. D
3. D 8. C 13. B 18. A
4. C 9. C 14. D 19. C
5. D 10. B 15. C 20. D
Chapter 13:
1. B 6. B 11. B 16. D 21. A 26. A
2. B 7. D 12. A 17. D 22. D 27. B
3. B 8. B 13. A 18. D 23. C 28. C
4. C 9. A 14. C 19. C 24. B 29. B
5. C 10. D 15. D 20. D 25. C 30. A
Payments of Purchases
60% - month of purchase P874,368 P 952,776
40% - following month 582,912
Total (18) P1,535,688
(19) February
Cash
Gross Discount Net
Current month’s sales (with
discount) 35% P595,000 P11,900 P583,100
Current month’s sales (without
discount) 15% 255,000 0 255,000
Previous month’s sales (with
discount) 4.5% 67,500 1,350 66,150
Previous month’s sales (without
discount) 40.5% 607,500 607,500
P1,525,000 P13,250 P1,511,750
(25)Accounts Payable on February 28, 2005 will be the unpaid purchases in February - (75% x P120,000) = P90,000.
Questions 26 to 29:
Schedule I
Chapter 16:
1. C 11. B 21. A 31. A 41. B
2. C 12. A 22. C 32. B 42. C
3. A 13. B 23. C 33. B 43. D
4. B 14. C 24. C 34. D 44. A
5. A 15. A 25. C 35. B 45. B
6. B 16. D 26. D 36. B
7. C 17. D 27. E 37. C
8. C 18. A 28. B 38. D
9. B 19. D 29. B 39. D
10. B 20. B 30. A 40. A
Chapter 17:
6. A 6. C 31. B 41. B 46. B
7. A 7. B 32. D 42. C 47. D
8. B 8. D 33. C 43. D 48. B
9. B 9. A 34. B 44. D 49. B
10. B 10. D 35. A 45. A 50. D
Chapter 18:
1. C 11. D 21. D 31. C
2. B 12. C 22. C 32. D
3. D 13. A 23. C 33. A
4. B 14. A 24. D 34. C
5. D 15. A 25. D 35. D
6. C 16. C 26. B 36. C
7. A 17. C 27. D 37. D
8. A 18. D 28. E 38. D
9. A 19. C 29. B
10. C 20. D 30. A
Chapter 19:
1. C 11. D 21. D 31. A
2. C 12. A 22. A 32. D
3. B 13. D 23. D 33. C
4. B 14. A 24. E 34. A
5. A 15. D 25. B 35. C
6. B 16. C 26. D
7. C 17. A 27. D
8. B 18. C 28. C
9. A 19. B 29. A
10. B 20. C 30. A
20. R S T
Sales (10,000 x P20) P200,000 P200,000 P200,000
Less: Variable costs
R (P12 x 10,000) 120,000
S (P 8 x 10,000) 80,000
T (P 4 x 10,000) 40,000
Contribution margin P 80,000 P120,000 P160,000
21. R S T
Sales (P16 x 15,000) P240,000 P240,000 P240,000
Less: Variable costs
R (P12 x 15,000) 180,000
S (P 8 x 15,000) 120,000
T (P 4 x 15,000) 60,000
Contribution margin P 60,000 P120,000 P180,000
Less: Fixed costs 40,000 80,000 120,000
Operating income P 20,000 P 40,000 P 60,000
22. Old operating income:
Contribution margin P80,000
Less: Fixed cost 40,000
P40,000
New operating income 20,000
Difference - decrease P20,000
Chapter 20:
1. D 11. D 21. C 31. D
2. C 12. D 22. B 32. C
3. B 13. D 23. C 33. C
4. B 14. C 24. D 34. D
5. A 15. C 25. C 35. D
6. C 16. D 26. C 36. B
7. D 17. D 27. D 37. B
8. B 18. B 28. B 38. B
9. B 19. A 29. D 39. D
10. A 20. A 30. A 40. B
Chapter 23:
6. D 11. C
7. D 12. D
8. C 13. C
9. A 14. D
10. A 15. A
Chapter 24:
1. A 11. B 21. C 31. A
2. B 12. D 22. D 32. A
3. C 13. C 23. C 33. B
4. C 14. A 24. A 34. A
5. D 15. C 25. C 35. C
6. B 16. C 26. D 36. B
7. A 17. A 27. A 37. D
8. C 18. C 28. C
9. B 19. B 29. D
10. A 20. A 30. D
Chapter 25:
1. A 11. A 21. A
2. C 12. B 22. D
3. B 13. A 23. C
4. D 14. B 24. D
5. A 15. C
6. C 16. D
7. C 17. B
8. B 18. C
9. C 19. A
10. D 20. D
Supporting Computations:
Operational partial productivity
2005 2006
Input Partial Input Partial
Resource Productivit Resource Productivit
Output Used y Output Used y
X-45 60,000 75,000 = 0.8 64,000 89,600 = 0.7143
Direct (
labor 60,000 10,000 = 6.0 64,000 1
10,847 = 5.9002
)
Financial partial productivity (
2
)
2005 2006
Cost of Cost of
Input Partial Input Partial
Units of Resource Productivit Units of Resource Productivit
Output Used y Output Used y
X-45 60,000 P540,000 = 0.1111 64,000 P609,280 = 0.1050
Direct (
labor 60,000 300,000 = 0.2 3 =
64,000 P347,104 0.1844
Total productivity in units )
(
2005 2006
(a) Total units manufactured 60,000
4 64,000
(b) Total variable manufacturing costs )
incurred P840,000 P956,384
(c) Total productivity (a) (b) 0.071429 (5) 0.066919
(d) Decrease in productivity 0.071429 – 0.066919 = 0.00451 (6)
Market Share
(14)
Product A Product B Total
Actual units sold 35,000 65,000
Budgets sales unit – 30,000 – 60,000
Differences in sales units 5,000 5,000
Budgeted contribution margin per
unit x P4.00 x P10.00
Sales volume contribution margin
variance P20,000 F P50,000 F P70,000 F
Sales mixes:
Budgeted Actual
Unit % Unit %
Product A 30,000 1/3 35,000 35
Product B 60,000 2/3 65,000 65
TOTAL 90,000 100 100,000 100