What is the change in cost per unit variable change called ?

Related Mcqs:

1. The monthly demand for ice cans being manufactured by Mr. Camus is 3200 pieces. With a manual operated guillotine, the unit cutting cost is P25.00. An electrically operated hydraulic guillotine was offered to Mr. Camus at a price of P275,000.00 and which cuts by 30% the unit cutting cost. Disregarding the cost of money, how many months will Mr. Camus be able to recover the cost of the machine if he decides to buy now ?

   A. 10 months
   B. 11 months
   C. 12 months
   D. 13 months

2. A telephone switchboard 100 pair cable can be made up with either enameled wire or tinned wire. There will be 400 soldered connections. The cost of soldering a connection on the enameled wire will be P 1.65 on the tinned wire, it will be P 1.15. A 100- pair cable made up with enameled wire cost P 0.55 per linear foot and those made up of tinned wire cost P 0.75 per linear foot. Determine the length of cable run in feet so that the cost of each installation would be the same ?

   A. 1,000 feet
   B. 1,040 feet
   C. 1,100 feet
   D. 1,120 feet

3. A manufacturer produces certain items at a labor cost of P 115 each, material cost of P 76 each and variable cost of P 2.32 each. If the item has a unit price of P 600, how many units must be manufactured each month for the manufacturer to break even if the monthly overhead is P428,000 _________________?

   A. 1,033
   B. 1,037
   C. 1,043
   D. 1,053

4. A leading shoe manufacturer produces a pair of Lebron James signature shoes at a labor cost of P 900.00 a pair and a material cost of P 800.00 a pair. The fixed charges on the business are P 5,000,000 a month and the variable costs are P 400.00 a pair. Royalty to Lebron James is P 1,000 per pair of shoes sold. If the shoes sell at P 5,000 a pair, how many pairs must be produced each month for the manufacturer to break-even ?

   A. 2.590
   B. 2,632
   C. 2,712
   D. 2,890

5. A manufacturing firm maintains one product assembly line to produce signal generators. Weekly demand for the generators is 35 units. The line operates for 7 hours per day, 5 days per week. What is the maximum production time per unit in hours required of the line to meet the demand ?

   A. 1.0 hour per unit
   B. 1.2 hours per unit
   C. 1.4 hours per unit
   D. 1.6 hours per unit

6. What refers to the cost of borrowing money or the amount earned by a unit principal per unit time ?

   A. Yield rate
   B. Rate of return
   C. Rate of interest
   D. Economic return

7. The discharge per unit plan area of a sedimentation tank, is generally called________________?

   A. Over flow rate
   B. Surface loading
   C. Over flow velocity
   D. All the above

8. Surface energy per unit area of a surface is numerically equal to ___________________?

   A. atmospheric pressure
   B. surface tension
   C. force of adhesion
   D. force of cohesion
   E. viscosity

9. Surface energy per unit area of a surface is numerically equal to___________________?

   A. atmospheric pressure
   B. surface tension
   C. force of adhesion
   D. force of cohesion
   E. viscosity

10. The rate of accumulation of sludge per person per year, is_______________________?

    A. 10 litres
    B. 15 litres
    C. 20 litres
    D. 25 litres