A. total current full cost
B. total cost per unit
C. target operating income per unit
D. target cost per unit
Related Mcqs:
- The target operating income is multiplied to tax rate and then subtracted from target operating income to calculate _____________?
A. target net cost
B. target net income
C. target net gain
D. target net loss - If total production is 25000 units and target annual operating income is $300000, then target operating income per unit would be ____________?
A. $15
B. $12
C. $16
D. $18 - If the target operating income is $84000 and contribution margin per unit is $600, then number of units must be sold to earn targeted operating income, will be __________?
A. 100 units
B. 110 units
C. 120 units
D. 140 units - If target operating income is $38000, contribution margin per unit is $400, then the number of units must be sold to earn targeted operating income will be ___________?
A. 65 units
B. 75 units
C. 95 units
D. 85 units - An estimated cost per unit in long run, which enables the company to achieve it’s per unit target, operating income is classified as ___________?
A. target operating income per unit
B. target cost per unit
C. total current full cost
D. total cost per unit - If target operating income is $45000 and contribution margin per unit is $500, then number of units must be sold to earn targeted operating incomes will be __________?
A. 100 units
B. 90 units
C. 110 units
D. 120 units - If the target net income is $36000 and the tax rate is 40%, then the target operating income will be __________?
A. $10,000
B. $20,000
C. $40,000
D. $60,000 - The fixed cost is added to target operating income and then divided to contribute margin per unit to calculate _________?
A. quantity of units required to sold
B. selling of units
C. sold units
D. contributed units - If the target net income is $9600 and the tax rate is 40%, then the target operating income would be ___________?
A. $10,000
B. $12,000
C. $16,000
D. $14,000 - If the selling price is $5000, variable manufacturing cost per unit is $1500 and variable marketing cost per unit is $500, then contribution margin per unit will be __________?
A. $7,000
B. $3,000
C. $4,000
D. $5,000
