A.正确
B.错误
正确答案：A
5、If Power Products uses process costing, which of the following are likely to be true: （）如果 Power Products 使用基于过程的成本计算法，以下哪项很可能是正确的：
A.The production processes are high volume. 大批量生产。
B. The products use different amounts of direct labor.产品使用不同数量的直接人工。
C.The products are created with repetitive processes. 产品是通过重复过程创建的。
D.The products are created to customer specifications.产品是按照客户规格制造的。
正确答案：The production processes are high volume. 大批量生产。#The products are created with repetitive processes. 产品是通过重复过程创建的。
1、Marston Company sells a single product at a sales price of $50 per unit. Fixed costs total $15,000 per month, and variable costs amount to $20 per unit. If management reduces the sales price of this product by $5 per unit, the sales volume needed for the company to break even will: ( )马斯顿公司以每件 50 美元的销售价格销售单一产品。 每月固定成本总计 15,000 美元，可变成本为每单位 20 美元。 如果管理层将该产品的售价每单位降低 5 美元，则公司实现收支平衡所需的销售额将：
A.Increase by $5,000. 增加 5,000 美元
B.Increase by $2,000. 增加 2,000 美元
C.Increase by $4,500. 增加 4,500 美元
D.Remain unchanged. 保持不变
正确答案：Increase by $2,000. 增加 2,000 美元
2、Olsen Auto Supply typically earns a contribution margin ratio of 40 percent. The store manager estimates that by spending an additional $5,000 per month for TV advertising the store will be able to increase its operating income by $3,000 per month. The manager is expecting the TV advertising to increase monthly dollar sales volume by: ( )Olsen Auto Supply 的边际贡献率通常为40%。商店经理估计，通过每月额外花费 5,000 美元用于电视广告，商店将能够增加每月3,000 美元的营业收入。经理预计电视广告将通过以下方式增加每月的销售额为（ ）：
A.$12,500
B.$7,500
C.$8,000
D.$20,000
正确答案：$20,000
3、 Driver Company manufactures two products. Data concerning these products are shown below: Driver Company 生产两种产品，这些产品的相关数据如下所示：Product AProduct BTotal monthly demand (in units)月需要量1,000200Sales price per unit销售单价$400$500Contribution margin ratio边际贡献率30%40%Relative sales mix销售组合80%20%If fixed costs are equal to $320,000, what amount of total sales revenue is needed to break even? （）如果固定成本等于 320,000 美元，则需要多少总销售收入才能实现收支平衡？
A.$914,286
