Test II - Chapters 5 thru 7 1. Data concerning Odum Corporation's single product appear below:    The break-even in monthly unit sales is closest to: A) 1,413 units B) 1,110 units C) 622 units D) 1,048 units 2. A cement manufacturer has supplied the following data:      What is the company's unit contribution margin? A) $2.00 B) $0.32 C) $4.30 D) $2.30 3. Tanigawa Inc. has an operating leverage of 8.7. If the company's sales increase by 8%, its net operating income should increase by about: A) 69.6% B) 8.7% C) 108.8% D) 8.0% 4. A company that makes organic fertilizer has supplied the following data:      The company's unit contribution margin is closest to: A) $5.25 B) $4.05 C) $3.50 D) $2.35 5. Weinreich Corporation produces and sells a single product. Data concerning that product appear below:    The company is currently selling 2,000 units per month. Fixed expenses are $131,000 per month. The marketing manager believes that an $18,000 increase in the monthly advertising budget would result in a 170 unit increase in monthly sales. What should be the overall effect on the company's monthly net operating income of this change? A) Increase of $2,700 B) Increase of $15,300 C) Decrease of $18,000 D) Decrease of $2,700 6. Guillet Inc. produces and sells a single product. The selling price of the product is $180.00 per unit and its variable cost is $46.80 per unit. The fixed expense is $618,048 per month.   The break-even in monthly unit sales is closest to: A) 3,434 units B) 4,640 units C) 7,093 units D) 13,206 units 7. Danneman Corporation's fixed monthly expenses are $13,000 and its contribution margin ratio is 56%. Assuming that the fixed monthly expenses do not change, what is the best estimate of the company's net operating income in a month when sales are $41,000? A) $9,960 B) $5,040 C) $22,960 D) $28,000 8. Green Enterprises produces a single product. The following data were provided by the company for the most recent period:      For the period above, one would expect the net operating income under absorption costing to be: A) higher than the net operating income under variable costing. B) lower than the net operating income under variable costing. C) the same as the net operating income under variable costing. D) The relation between absorption costing net operating income and variable costing net operating income cannot be determined. 9. Vanstee Corporation manufactures a variety of products. Variable costing net operating income last year was $60,000 and this year was $67,000. Last year, $37,000 in fixed manufacturing overhead costs were deferred in inventory under absorption costing. This year, $8,000 in fixed manufacturing overhead costs were released from inventory under absorption costing.   What was the absorption costing net operating income this year? A) $38,000 B) $96,000 C) $75,000 D) $59,000 10. Green Enterprises produces a single product. The following data were provided by the company for the most r ...

1. Test II - Chapters 5 thru 7
1.
Data concerning Odum Corporation's single product appear
below:
The break-even in monthly unit sales is closest to:
A) 1,413 units
B) 1,110 units
C) 622 units
D) 1,048 units
2.
A cement manufacturer has supplied the following data:
What is the company's unit contribution margin?
A) $2.00
B) $0.32
C) $4.30
D) $2.30
3.
Tanigawa Inc. has an operating leverage of 8.7. If the
company's sales increase by 8%, its net operating income should
increase by about:
A) 69.6%
B) 8.7%
C) 108.8%

2. D) 8.0%
4.
A company that makes organic fertilizer has supplied the
following data:
The company's unit contribution margin is closest to:
A) $5.25
B) $4.05
C) $3.50
D) $2.35
5.
Weinreich Corporation produces and sells a single product. Data
concerning that product appear below:
The company is currently selling 2,000 units per month. Fixed
expenses are $131,000 per month. The marketing manager
believes that an $18,000 increase in the monthly advertising
budget would result in a 170 unit increase in monthly sales.
What should be the overall effect on the company's monthly net
operating income of this change?
A) Increase of $2,700
B) Increase of $15,300
C) Decrease of $18,000
D) Decrease of $2,700
6.
Guillet Inc. produces and sells a single product. The selling

3. price of the product is $180.00 per unit and its variable cost is
$46.80 per unit. The fixed expense is $618,048 per month.
The break-even in monthly unit sales is closest to:
A) 3,434 units
B) 4,640 units
C) 7,093 units
D) 13,206 units
7.
Danneman Corporation's fixed monthly expenses are $13,000
and its contribution margin ratio is 56%. Assuming that the
fixed monthly expenses do not change, what is the best estimate
of the company's net operating income in a month when sales
are $41,000?
A) $9,960
B) $5,040
C) $22,960
D) $28,000
8.
Green Enterprises produces a single product. The following data
were provided by the company for the most recent period:
For the period above, one would expect the net operating
income under absorption costing to be:
A) higher than the net operating income under variable costing.
B) lower than the net operating income under variable costing.
C) the same as the net operating income under variable costing.
D) The relation between absorption costing net operating
income and variable costing net operating income cannot be
determined.

4. 9.
Vanstee Corporation manufactures a variety of products.
Variable costing net operating income last year was $60,000 and
this year was $67,000. Last year, $37,000 in fixed
manufacturing overhead costs were deferred in inventory under
absorption costing. This year, $8,000 in fixed manufacturing
overhead costs were released from inventory under absorption
costing.
What was the absorption costing net operating income this year?
A) $38,000
B) $96,000
C) $75,000
D) $59,000
10.
Green Enterprises produces a single product. The following data
were provided by the company for the most recent period:
Under absorption costing, the unit product cost is:
A) $20
B) $18
C) $15
D) $25
11.
Olds Inc., which produces a single product, has provided the
following data for its most recent month of operations:

5. There were no beginning or ending inventories. The absorption
costing unit product cost was:
A) $97
B) $130
C) $99
D) $207
12.
Tsuchiya Corporation manufactures a variety of products. Last
year, the company's variable costing net operating income was
$57,500. Fixed manufacturing overhead costs deferred in
inventory under absorption costing amounted to $35,400. What
was the absorption costing net operating income last year?
A) $22,100
B) $35,400
C) $57,500
D) $92,900
13.
Segment margin is sales minus:
A) variable expenses.
B) traceable fixed expenses.
C) variable expenses and common fixed expenses.
D) variable expenses and traceable fixed expenses.
14.
Favini Company, which has only one product, has provided the
following data concerning its most recent month of operations:
What is the unit product cost for the month under absorption
costing?
A) $91

6. B) $125
C) $118
D) $98
15.
Dykema Corporation uses activity-based costing to compute
product margins. Overhead costs have already been allocated to
the company's three activity cost pools-Processing, Supervising,
and Other. The costs in those activity cost pools appear below:
Processing costs are assigned to products using machine-hours
(MHs) and Supervising costs are assigned to products using the
number of batches. The costs in the Other activity cost pool are
not assigned to products. Activity data appear below:
Finally, sales and direct cost data are combined with Processing
and Supervising costs to determine product margins.
The activity rate for the Processing activity cost pool under
activity-based costing is closest to:
A) $15.00 per MH
B) $3.60 per MH
C) $0.46 per MH
16.
Drewniak Corporation has provided the following data from its
activity-based costing system:

7. The company makes 430 units of product O37W a year,
requiring a total of 690 machine-hours, 40 orders, and 10
inspection-hours per year. The product's direct materials cost is
$35.72 per unit and its direct labor cost is $29.46 per unit.
According to the activity-based costing system, the average cost
of product O37W is closest to:
A) $94.11 per unit
B) $89.72 per unit
C) $65.18 per unit
D) $92.49 per unit
17.
Roshannon Corporation uses activity-based costing to compute
product margins. In the first stage, the activity-based costing
system allocates two overhead accounts-equipment expense and
indirect labor-to three activity cost pools-Processing,
Supervising, and Other-based on resource consumption. Data to
perform these allocations appear below:
In the second stage, Processing costs are assigned to products
using machine-hours (MHs) and Supervising costs are assigned
to products using the number of batches. The costs in the Other
activity cost pool are not assigned to products. Activity data for
the company's two products follow:
Finally, sales and direct cost data are combined with Processing
and Supervising costs to determine product margins.

8. The activity rate for the Processing activity cost pool under
activity-based costing is closest to:
A) $5.33 per MH
B) $0.68 per MH
C) $0.52 per MH
D) $3.00 per MH
18.
Ballweg Corporation has an activity-based costing system with
three activity cost pools-Machining, Order Filling, and Other. In
the first stage allocations, costs in the two overhead accounts,
equipment depreciation and supervisory expense, are allocated
to the three activity cost pools based on resource consumption.
Data used in the first stage allocations follow:
Machining costs are assigned to products using machine-hours
(MHs) and Order Filling costs are assigned to products using
the number of orders. The costs in the Other activity cost pool
are not assigned to products. Activity data for the company's
two products follow:
Finally, the costs of Machining and Order Filling are combined
with the following sales and direct cost data to determine
product margins.

9. What is the product margin for Product T2 under activity-based
costing?
A) $1,821
B) $871
C) $8,700
D) $16,200
19.
Roshannon Corporation uses activity-based costing to compute
product margins. In the first stage, the activity-based costing
system allocates two overhead accounts-equipment expense and
indirect labor-to three activity cost pools-Processing,
Supervising, and Other-based on resource consumption. Data to
perform these allocations appear below:
In the second stage, Processing costs are assigned to products
using machine-hours (MHs) and Supervising costs are assigned
to products using the number of batches. The costs in the Other
activity cost pool are not assigned to products. Activity data for
the company's two products follow:
Finally, sales and direct cost data are combined with Processing
and Supervising costs to determine product margins.

10. What is the overhead cost assigned to Product P3 under
activity-based costing?
A) $30,000
B) $5,916
C) $5,640
D) $11,556
20.
Matt Company uses activity-based costing. The company has
two products: A and B. The annual production and sales of
Product A is 8,000 units and of Product B is 6,000 units. There
are three activity cost pools, with total cost and total activity as
follows:
The activity-based costing cost per unit of Product A is closest
to:
A) $2.40
B) $3.90
C) $10.59
D) $6.60
Multi axial Assessment Update 8/25/13
Multi Axial Evaluation Report Form
AXIS I: Clinical Disorders
Other Conditions That May Be a Focus of Clinical Attention
Diagnostic code
DSM-V name
___________

11. ___________________________________________
AXIS II: Personality Disorders Mental Retardation
Diagnostic code
DSM-V name
___________
___________________________________________
AXIS III: General Medical Conditions
ICD-10-CM code
ICD-10-CM name
___________
___________________________________________
AXIS IV: Psychosocial and Environmental Problems
Check:
Q Problems with primary support group Specify:
___________________
Q Problems related to the social environment Specify: _
Q Educational problems Specify:
Q
Occupational problems Specify:
Q
Housing problems Specify:
Q
Economic problems Specify:
Q
Problems with access to health care services Specify:
Q

12. Problems related to interaction with the legal system/crime
Specify:_________
Q
Other psychosocial and environmental problems Specify:
AXIS V: Global Assessment of Functioning Scale
GAF Score: _________
Version 5/07
Things you should note MENTAL STATUS EXAM - STAFF
NOTES ONLY
APPEARANCE
EYE CONTACT
INSIGHT
ORIENTATION
Appropriate
Appropriate
Excellent
_ Time
_ Meticulous
_ Fair
Moderate
_ Place
Bizarre
Inappropriate
Little or none
_ Person
Seductive
Unable to determine
Unrealistic
_ Situation
Disheveled
Unmotivated for treatment
_ Clean

13. MOTOR ACTIVITY
Does not know why he/she is here
THOUGHT CONTENT
Dirty
_ Normal
Appropriate for developmental age Unable to determine
_ Unremarkable
Overactive
_ Phobia / fears
AFFECT
Tremor
_ Obsessive Ideas
With appropriate range
Posturing
DELUSIONS
_ Feelings of unreality
Depressed
_ Tics
None Apparent
_ Worthlessness
_Flat
Poor coordination
_ Persecution
_ Hopelessness
_ Angry
_ Repetitive acts
Grandeur
_ Somatic complaints
_ Blunted
_ Slow
_ Influence
_ Persecutory
Constricted

14. _ Agitated
_ Somatic
_ Paranoid
~ Labile
Catatonic
Religious
Religiosity
_ Incongruent
_ Restless
_ Other
Sexual Preoccupation
Anxious
Involuntary movement
_ Guilt
_ Elevated
_ Other
HALLUCINATIONS
_ Compulsions
Other
Ideas of Harm
SPEECH
_ Denies _ Denies but suspected by clinician
_ Other
MOOD
_ Euthymic
Normal _ Pressured
_ Auditory Visual
SUICIDAL IDEATIONS
_ Apathetic
Loud
_ Olfactory
_ None reported

15. Depressed
Soft
_ Tactile
Thoughts
Elevated
Over productive
Gustatory
_ Dysphone
Under productive
_Unable to determine
Angry
Slurred
Other
Plan
_ Anxious
_ Mutism
Other
Stammering _ Other
THOUGHT PROCESS
Logical / coherent
Means
MEMORY
Blocking

16. INTELLECT
Circumstantial
Intact
Tangential
Intent
_ Confused
_ Above average
_ Rambling
Distracted
Average
Amnesia _ Poor Immediate _ Poor Remote
_ Below average _ Mental Retardation Unable to determine
Perse veration _ Flight of ideas _ Loose associations Indecision
HOMICIDAL IDEATIONS
_ Confabulation
Unable to determine
_ None reported
INTELLECT DETERMINED
Other
Thoughts
ATTENTION
_ Intellect is estimated
_Good
Intellect is measured
INTERVIEW BEHAVIOR

17. Plan
Fair
_ Cooperative
1 loll
Poor
JUDGEMENT
Uncooperative
_ Appropriate for developmental age
_Good
Hostile
Silly
Means
Unable to determine
_ Fair
Poor
Defensive
CONCENTRATION
Lacks social judgment
Manipulative
Evasive
Intent
_ Lacks personal judgment
Good

18. _ Appropriate for developmental Age
Passive
Fair
Unable to determine
Dependent
_Poor
Naive
Appropriate for developmental age _ Unable to determine
_ Aggressive Negativistic
COMPETENT TO PARTICIPATE
(ADULT) Yes
_ Oppositional
~_ (ADULT) No
_ N/A -Child
Unknown
Based on the information obtained in this assessment it is
determined that:
|~~1 Client is not in need of services at this time
I I Client is not appropriate for services at this agency
I I Client is appropriate for services at this agency J Client
received Orientation to services.
Staff Signature and Credentials

19. Employee ID #
Date
CLIENT NAME:
CLIENT ID#:
Page 8 of 8
File under Assessment
Version 5/07
Student Project
There is no extension of the due date for the project. Late
projects will not be accepted. A grade of zero will be given if
the project is not turned in on time. Hard copy of the paper must
be turned in to this instructor on or before the due date . No
electronic submission
Paper Requirements
Use the DSM V to identify a coded disorder and use the
symptoms of that disorder to create a client and case vignette.
The client you create should meet all the criteria for the
diagnosis you select. See following page
Student project paper organization and points distribution:
· 2 pts APA cover (page 1)
· 3 pts APA format entire paper (running heads and citations
etc.)
· 20pts Accurately completed Multiaxial sheet (page2)
· 50 pts Create a client and present your client in a narrative
using clinical language and terminology to describe symptoms

20. of a DSM disorder. DSM V guidelines and criteria. This section
must be at least 4 pages long and no longer than 5 pages (pages
3, 4, 5, 6) you will be penalized 5 points for each ½ page short
of the 4 page narrative.
Make this person real…
· What do you observe when you meet and speak with this client
· What does this client say and how do they say it
· Describe symptoms of your client that represent indicators
for an Axis I diagnosis
· Include medical issues. You must include at least one medical
from Axis III
· Describe background and environmental contributors to the
diagnosis at least three Axis IV factors Also provide
demographics, age, race, sex etc…
· Discussion of the GAF explains criteria as it relates to your
client (a paragraph 5pts.)
· You must give your client at least one assessment/
inventory/test relevant to confirming your diagnosis (depression
inventory, substance abuse, OCD, bipolar or anxiety inventory
etc...)
· Discuss and explain the results of the inventory ( a paragraph
5pts)
· Justify your diagnosis using DSM V criteria, terms and rule
outs.( a paragraph 5pts)
· Use information secured from your two peer reviewed journal
articles on the subject of the diagnosis to support your
diagnosis,(a paragraph for each article 10pts)
· 10pts APA Resource/ reference page (page 7or 8) you must
use and document the following:
· DSM V
· You must use, document and cite in text, at least two peer
review journal articles on the topic of your diagnosis.
· The articles appear in reputable psychological research
journals.
· Articles must have a publication date of 2001 to present.

21. · Document where you secured your assessment
· 10pts Appendix Place a copy of the inventory/assessment you
used with your client in the appendix

22. Multiaxial Assessment
Multiaxial Evaluation Report Form
AXIS I: Clinical Disorders
Other Conditions That May Be a Focus of Clinical Attention
Diagnostic code DSM-IV name
___________
___________________________________________
AXIS II: Personality Disorders Mental Retardation
Diagnostic code DSM-IV name
___________
___________________________________________
AXIS III: General Medical Conditions
ICD-9-CM code ICD-9-CM name
___________
___________________________________________
AXIS IV: Psychosocial! And Environmental Problems
Check:
Q Problems with primary support group Specify:
___________________
Q Problems related to the social environment Specify: _
Q Educational problems Specify:

23. Q Occupational problems Specify:
Q Housing problems Specify:
Q Economic problems Specify:
Q Problems with access to health care services Specify:
Q Problems related to interaction with the legal system/crime
Specify:_________
Q Other psychosocial and environmental problems Specify:
AXIS V: Global Assessment of Functioning Scale
GAF Score: _________
Version 5/07