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
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
