B.$320,000
C.$457,143
D.$1,000,000
正确答案：$1,000,000
4、A company only produces one product. The relevant information for July is as follows:某公司只生产一种产品，7月份相关资料如下：销售数量 （Sales quantity） 1,000个@ $10/个可变生产成本（Variable production cost） $5.50/个固定间接成本（Fixed manufacturing overhead） $1,200可变营销成本(Variable marketing cost ) $0.5/销量固定营销成本(Fixed marketing cost) $1,000期初库存 (Beginning inventory ) 0生产数量(Production quantity) 1,200个假设在variable costing下operating income 是1800元，在absorption costing下EBIT是 ( )
A.$2,000
B.$1,800
C.$1,967
D.$2,167
正确答案：$2,000
5、Capital Company has decided to discontinue a product produced on a machine purchased four years ago at a cost of $70,000. The machine has a current book value of $30,000. Due to technologically improved machinery now available in the marketplace, the existing machine has no current salvage value. The companyis reviewing the various aspects involved in the production of a new product. The engineering staff advised that the existing machine can be used to produce the new product. Other costs involved in the production of the new product will be materials of $20,000 and labor priced at $5,000.Capital Company 已决定停产在四年前以 70,000 美元购买的机器上生产的产品。该机器的当前账面价值为 30,000 美元。 由于现在市场上有技术改进的机器，现有的机器没有当前的残值。公司正在审查新产品生产所涉及的各个方面。 工程人员建议，现有机器可用于生产新产品。 生产新产品所涉及的其他成本为 20,000 美元的材料和 5,000 美元的人工成本。lgnoring income taxes, the costs relevant to the decision to produce or not to produce the new product would be ( )忽略所得税，与决定生产或不生产新产品相关的成本为
A.$25,000
B.$30,000
C.$55,000
D.$95,000
正确答案：$25,000
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
