ACC 251 Intro to Managerial Accounting
Chapters 9 through 12 Test
Due Monday, December 11, 2017
Name___________________________________
MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the
question.
1) A major weakness of flexible budgets is that:
A) they ignore fixed costs.
B) they are valid for only a single level of activity.
C) they compare actual costs at one level of activity to budgeted costs at a different level of
activity.
D) none of these is a major weakness of flexible budgets.
2) Comparing actual results to a budget based on the actual activity for the period is possible with the
use of a:
A) master budget. B) monthly budget. C) rolling budget. D) flexible budget.
3) A static planning budget is:
A) used only for fixed costs.
B) used when the mix of products does not change.
C) a budget that ignores inflation.
D) a budget for a single level of activity.
Bobe Air uses two measures of activity, flights and passengers, in the cost formulas in its budgets and
performance reports. The cost formula for plane operating costs is $44,580 per month plus $2,390 per flight
plus $8 per passenger. The company expected its activity in May to be 68 flights and 211 passengers, but the
actual activity was 71 flights and 210 passengers. The actual cost for plane operating costs in May was
$215,140.
4) The plane operating costs in the planning budget for May would be closest to:
A) $206,050 B) $215,140 C) $215,950 D) $208,788
5) Hoppy Corporation compares monthly operating results to a static budget prepared at the beginning
of the month. When the actual level of activity is less than budgeted, which of the following would
be true?
A) Fixed costs would show unfavorable variances.
B) Variable costs would show favorable variances.
C) Variable costs would show unfavorable variances.
D) Fixed costs would show favorable variances.
1
6) Which of the following comparisons best isolates the impact that changes in operating efficiency
have on performance?
A) static planning budget and actual results B) master budget and static planning budget
C) static planning budget and flexible budget D) flexible budget and actual results
7) Paradiso Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted
level of activity was 1,060 patient-visits and the actual level of activity was 1,050 patient-visits.
The cost formula for administrative expenses is $3.00 per patient-visit plus $17,000 per month.
The actual administrative expense was $19,300. In the clinic's flexible budget performance report
for last month, the spending variance for administrative expenses was:
A) $220 U B) $850 F C) $30 F D) $880 F
Hairston Corporation manufactures and sells a single product. The company uses units as the measure of
activity in its budgets and performance reports. During November, the company budgeted for 7,700 units, but its
actual level of activity was 7,720 units. The company has provided .
ACC 251 Intro to Managerial AccountingChapters 9 through 12 .docx
1. ACC 251 Intro to Managerial Accounting
Chapters 9 through 12 Test
Due Monday, December 11, 2017
Name___________________________________
MULTIPLE CHOICE. Choose the one alternative that best
completes the statement or answers the
question.
1) A major weakness of flexible budgets is that:
A) they ignore fixed costs.
B) they are valid for only a single level of activity.
C) they compare actual costs at one level of activity to budgeted
costs at a different level of
activity.
D) none of these is a major weakness of flexible budgets.
2) Comparing actual results to a budget based on the actual
activity for the period is possible with the
use of a:
A) master budget. B) monthly budget. C) rolling budget. D)
flexible budget.
3) A static planning budget is:
A) used only for fixed costs.
B) used when the mix of products does not change.
C) a budget that ignores inflation.
D) a budget for a single level of activity.
2. Bobe Air uses two measures of activity, flights and passengers,
in the cost formulas in its budgets and
performance reports. The cost formula for plane operating costs
is $44,580 per month plus $2,390 per flight
plus $8 per passenger. The company expected its activity in
May to be 68 flights and 211 passengers, but the
actual activity was 71 flights and 210 passengers. The actual
cost for plane operating costs in May was
$215,140.
4) The plane operating costs in the planning budget for May
would be closest to:
A) $206,050 B) $215,140 C) $215,950 D) $208,788
5) Hoppy Corporation compares monthly operating results to a
static budget prepared at the beginning
of the month. When the actual level of activity is less than
budgeted, which of the following would
be true?
A) Fixed costs would show unfavorable variances.
B) Variable costs would show favorable variances.
C) Variable costs would show unfavorable variances.
D) Fixed costs would show favorable variances.
1
6) Which of the following comparisons best isolates the impact
that changes in operating efficiency
have on performance?
A) static planning budget and actual results B) master budget
and static planning budget
C) static planning budget and flexible budget D) flexible budget
3. and actual results
7) Paradiso Medical Clinic measures its activity in terms of
patient-visits. Last month, the budgeted
level of activity was 1,060 patient-visits and the actual level of
activity was 1,050 patient-visits.
The cost formula for administrative expenses is $3.00 per
patient-visit plus $17,000 per month.
The actual administrative expense was $19,300. In the clinic's
flexible budget performance report
for last month, the spending variance for administrative
expenses was:
A) $220 U B) $850 F C) $30 F D) $880 F
Hairston Corporation manufactures and sells a single product.
The company uses units as the measure of
activity in its budgets and performance reports. During
November, the company budgeted for 7,700 units, but its
actual level of activity was 7,720 units. The company has
provided the following data concerning the formulas
used in its budgeting and its actual results for November:
Data used in budgeting:
Actual results for November:
8) The selling and administrative expenses in the planning
budget for November would be closest to:
A) $21,104 B) $22,140 C) $22,144 D) $21,049
2
Vanderhyde Kennel uses tenant-days as its measure of activity;
4. an animal housed in the kennel for one day is
counted as one tenant-day. During May, the kennel budgeted for
3,300 tenant-days, but its actual level of
activity was 3,340 tenant-days. The kennel has provided the
following data concerning the formulas used in its
budgeting and its actual results for May:
Data used in budgeting:
Actual results for May:
9) The administrative expenses in the planning budget for May
would be closest to:
A) $7,792 B) $8,136 C) $7,886 D) $8,120
10) Biggs Enterprise's flexible budget cost formula for indirect
materials, a variable cost, is $0.60 per
unit of output. If the company's performance report for last
month shows a $200 favorable
spending variance for indirect materials and if 9,000 units of
output were produced last month, then
the actual costs incurred for indirect materials for the month
must have been:
A) $5,400 B) $6,000 C) $5,200 D) $5,600
11) The variance that is usually most useful in assessing the
performance of the purchasing department
manager is:
A) the labor rate variance. B) the labor efficiency variance.
C) the materials quantity variance. D) the materials price
variance.
3
5. 12) Variable manufacturing overhead is applied to products on
the basis of standard direct labor-hours.
If the labor efficiency variance is unfavorable, the variable
overhead efficiency variance will be:
A) either favorable or unfavorable. B) unfavorable.
C) zero. D) favorable.
13) The following labor standards have been established for a
particular product:
The following data pertain to operations concerning the product
for the last month:
What is the labor rate variance for the month?
A) $2,877 F B) $4,246 U C) $1,295 F D) $4,246 F
14) Which of the following would produce a materials price
variance?
A) An excess number of direct labor-hours worked in
completing a job.
B) Shipping materials to the plant by air freight rather than by
truck.
C) An excess quantity of materials used.
D) Breakage of materials in production.
15) Poor quality materials could have an unfavorable effect on
which of the following variances?
A) Option A B) Option B C) Option C D) Option D
16) Which of the following would produce a labor rate
variance?
A) Use of persons with high hourly wage rates in tasks that call
6. for low hourly wage rates.
B) An unfavorable variable overhead rate variance.
C) Excessive number of hours worked in completing a job.
D) Poor quality materials causing breakage and work
interruptions.
4
17) In a company's standard costing system direct labor-hours
are used as the base for applying variable
manufacturing overhead costs. The standard direct labor rate is
twice the variable overhead rate.
Last period the labor efficiency variance was unfavorable. From
this information one can conclude
that last period the variable overhead efficiency variance was:
A) favorable and twice the labor efficiency variance.
B) unfavorable and half the labor efficiency variance.
C) favorable and half the labor efficiency variance.
D) unfavorable and twice the labor efficiency variance.
18) At Cady Corporation, maintenance is a variable overhead
cost that is based on machine-hours. The
performance report for June showed that actual maintenance
costs totaled $9,600 and that the
associated rate variance was $400 unfavorable. If 8,000
machine-hours were actually worked
during June, the standard maintenance cost per machine-hour
was:
A) $1.20 per MH B) $1.30 per MH C) $1.15 per MH D) $1.25
per MH
19) During a recent lengthy strike at Morell Manufacturing
7. Company, management replaced striking assembly
line workers with office workers. The assembly line workers
had been paid $18 per hour while the office
workers are only paid $10 per hour. What is the most likely
effect on the labor variances in the first month of
this strike?
A) Option A B) Option B C) Option C D) Option D
20) A quantity of a particular raw material was purchased for
$43,250. The standard cost of the
material was $2.00 per kilogram and there was an unfavorable
materials price variance of $3,250.
How many kilograms were purchased?
A) 20,000 B) 23,250 C) 24,875 D) 21,625
21) Throughput Time consists of:
A) Inspection Time and Move Time.
B) Process Time, Inspection Time, and Move Time.
C) Process Time.
D) Process Time, Inspection Time, Move Time, and Queue
Time.
22) Manufacturing Cycle Efficiency (MCE) is computed as:
A) Process Time ÷ Delivery Cycle Time.
B) Throughput Time ÷ Delivery Cycle Time.
C) Value-Added Time ÷ Delivery-Cycle Time.
D) Value-Added Time ÷ Throughput Time.
5
23) Fruchter Corporation keeps careful track of the time
required to fill orders. The times recorded for a
8. particular order appear below:
The throughput time was:
A) 11.0 hours B) 37.4 hours C) 4.6 hours D) 32.8 hours
24) Contribution income statements are used to measure the
performance of:
A) both cost centers and investment centers.
B) both profit centers and investment centers.
C) both cost centers and profit centers.
D) cost centers.
25) A company that is seeking to increase ROI should attempt
to decrease:
A) margin. B) sales.
C) average operating assets. D) turnover.
26) Consider the following three conditions:
I. An increase in sales
II. An increase in operating assets
III. A reduction in expenses
Which of the above conditions provide a way in which a
manager can improve return on investment?
A) Only I and II B) Only I C) Only I and III D) Only II and III
27) Net operating income is defined as:
A) net income plus interest and taxes.
B) sales minus variable expenses and traceable fixed expenses.
C) sales minus variable expenses.
D) contribution margin minus traceable and common fixed
expenses.
6
9. 28) Which of the following would be an argument for the use of
net book value in the computation of
operating assets in return on investment calculations?
A) It eliminates both age of equipment and method of
depreciation as factors in ROI
computations.
B) It is consistent with how plant and equipment items are
reported on the balance sheet.
C) It allows ROI to decrease over time as assets get older.
D) It allows the manager to replace old, worn-out equipment
with a minimum adverse impact on
ROI.
29) Managerial performance can be measured in many different
ways including return on investment
(ROI) and residual income. A good reason for using residual
income instead of ROI is:
A) Managers are more likely to accept projects that are
beneficial to the company.
B) ROI does not take into account both turnover and margin.
C) A minimum rate of return does not have to be specified when
the residual income approach is
used.
D) Residual income can be computed without having to measure
operating assets.
30) Which of the following performance measures will decrease
if the minimum required rate of return
increases?
10. A) Option A B) Option B C) Option C D) Option D
31) Residual income:
A) will always be greater than zero.
B) is the return on investment (ROI) percentage multiplied by
average operating assets.
C) is the net operating income earned above a certain minimum
required return on average
operating assets.
D) is the net operating income earned above a certain minimum
required return on sales.
32) All other things being the same, which of the following
would increase the residual income?
A) Decrease in average operating assets. B) Decrease in net
operating income.
C) Decrease in sales. D) Increase in minimum required return.
7
33) Given the following data:
Return on investment (ROI) would be:
A) 5% B) 25% C) 60% D) 12%
34) Given the following data:
The residual income would be:
A) $6,000 B) $8,000 C) $2,800 D) $0
35) In a make-or-buy decision, relevant costs include:
A) fixed factory overhead costs applied to products
11. B) avoidable fixed costs
C) fixed selling and administrative expenses
D) unavoidable fixed costs
36) Management is considering a one-time-only special order.
There is sufficient idle capacity to fill
the order without affecting any normal sales. Which one of the
following is NOT relevant in
making the decision?
A) incremental costs B) absorption costing unit product costs
C) differential costs D) variable costs
37) When a multi-product factory operates at full capacity,
decisions must be made about which
products to emphasize. In making such decisions, products
should be ranked based on:
A) unit sales volume
B) contribution margin per unit
C) contribution margin per unit of the constraining resource
D) selling price per unit
8
38) Two or more products produced from a common input are
called:
A) sunk costs. B) joint costs. C) common costs. D) joint
products.
39) Vanikord Corporation currently has two divisions which had
the following operating results for last year:
Because the Rubber Division sustained a loss, the president of
12. Vanikoro is considering the elimination of this
division. All of the division's traceable fixed costs could be
avoided if the division was dropped. None of the
allocated common corporate fixed costs could be avoided. If the
Rubber Division was dropped at the
beginning of last year, how much higher or lower would
Vanikoro's total net operating income have
been for the year?
A) $50,000 higher B) $20,000 higher C) $50,000 lower D)
$30,000 lower
40) Tish Corporation produces a part used in the manufacture of
one of its products. The unit product cost is $26,
computed as follows:
An outside supplier has offered to provide the annual
requirement of 5,000 of the parts for only $21 each. The
company estimates that 75% of the fixed manufacturing
overhead cost above could be eliminated if the parts
are purchased from the outside supplier. Assume that direct
labor is an avoidable cost in this decision. Based
on these data, the per-unit dollar advantage or disadvantage of
purchasing from the outside supplier
would be:
A) $3 advantage B) $4 disadvantage C) $1 disadvantage D) $5
advantage
9
41) Consider the following production and cost data for two
products, Q and P:
13. A total of 24,000 machine minutes are available each period and
there is unlimited demand for each product.
What is the largest possible total contribution margin that can
be realized each period?
A) $132,000 B) $120,000 C) $456,000 D) $144,000
42) Zemlya Corporation currently records $4,000 of
depreciation each year on the computer that it uses
for its major data processing needs. The computer currently has
one more year of useful life left
and it will have a salvage value of zero at the end of that year.
Jennifer, one of the accountants at
Zemlya, suggested that the computer be sold immediately for
$3,000 and that the company hire a
data processing firm to handle the corporation's data processing
needs. The computer currently
requires $25,000 in annual operating costs in addition to the
depreciation. The data processing firm
would charge $10,000 per year for its services. If Zemlya
decides to implement this change, what
effect will this have on the corporation's net cash flow for the
last year of the computer's useful
life?
A) decrease of $22,000 B) increase of $15,000
C) increase of $18,000 D) decrease of $25,000
43) Which of the following is not an effective way of dealing
with a production constraint (i.e.,
bottleneck)?
A) Reduce the number of defective units produced at the
bottleneck.
B) Pay overtime to workers assigned to work stations located
after the bottleneck in the
14. production process.
C) Pay overtime to workers assigned to the bottleneck.
D) Subcontract work that would otherwise require use of the
bottleneck.
44) Opportunity costs are:
A) the same as variable costs. B) relevant in decision making.
C) not used for decision making. D) the same as historical costs.
10
45) Consider the following statements:
I. A division's net operating income, after deducting both
traceable and allocated common fixed costs, is
negative.
II. The division's avoidable fixed costs exceed its contribution
margin.
III. The division's traceable fixed costs plus its allocated
common corporate costs exceed its contribution
margin.
Which of the above statements is a valid reason for eliminating
the division?
A) Only II B) Only III C) Only I D) Only I and II
ESSAY. Write your answer in the space provided or on a
separate sheet of paper.
1) Branner Corporation uses customers served as its measure of
activity. During June, the company
budgeted for 26,000 customers, but actually served 23,000
customers. The company bases its
15. budgets on the following information: Revenue should be $2.80
per customer served. Wages and
salaries should be $22,100 per month plus $0.70 per customer
served. Supplies should be $0.50 per
customer served. Insurance should be $5,200 per month.
Miscellaneous expenses should be $2,100 per month
plus $0.30 per customer served. The company reported the
following actual results for June:
Revenue $63,800
Wages and salaries $37,100
Supplies $9,900
Insurance $5,400
Miscellaneous expense $6,200
Required:
Prepare the company's flexible budget performance report for
June. Label each variance as favorable (F) or
unfavorable (U).
11
2) Stewart Corporation makes a product with the following
standard costs:
The company reported the following results concerning this
product in August.
The company applies variable overhead on the basis of direct
labor-hours. The direct materials purchases
variance is computed when the materials are purchased.
Required:
16. a. Compute the materials quantity variance.
b. Compute the materials price variance.
c. Compute the labor efficiency variance.
d. Compute the labor rate variance.
e. Compute the variable overhead efficiency variance.
f. Compute the variable overhead rate variance.
12
3) Financial data for Redstone Company for last year appear
below:
The company paid dividends of $32,200 last year. The
"Investment in Balsam Company" on the statement of
financial position represents an investment in the stock of
another company.
Required:
a. Compute the company's margin, turnover, and return on
investment for last year.
b. The Board of Directors of Redstone has set a minimum
required return of 25%. What was the company's
residual income last year?
13
EDD605ASSIGNMENT3SLP
17. Trident International University
James Newton
EDD 605
Assignment 3 SLP
Dr. Pamela Wilson
November 26, 2017
Snyder, C. (2012). Finding the "royal road" to learning to teach:
Listening to novice teacher voices to improve the effectiveness
of teacher education. Teacher Education Quarterly, 39(4), 33-
53.
For the royal road, the research question was derived on the
dare need to understand how adult learning is imperative to
successful education. In this way, we can be able to identify
unique ways in which adults can learn and thrive in this
profession. The author ought to research in this area t
understand its importance for adult learners in their journey to
becoming successful teachers. The teacher's voice is essential
when it comes to practical teaching the research question gives
us an insight of how this is perceived by various students and
how it impacts on their level of performance when it comes to
education and explicitly understanding what is being taught by
the teacher.
The research question interlink very much with the
purpose of the study as it concentrated on the level of
understanding of students about their level of performance in
their respective subjects. The methodology for this study was
also keenly selected as it aimed to obtain the required data
18. quickly and very resourceful information from the participants.
Methodology for this study involved the issuance of
questioners, individuals and group interviews to extract the
relevant information from the correspondents. The researcher
used these as tools that would help him in obtaining necessary
information for the research. This method finally adopted a
quantitative approach for the analysis of data and hypothesis
formulation.
The hypothesis is usually questions that are formulated to
answer various aspects that are related to the research question
for the royal road the assumption that was expressed were
related to the progress the teacher had made in connection to the
teaching skills and how they integrated into their new teaching
professions. The participants were required to demonstrate how
the elements related teaching helped them in performing better
in their respective subjects. The results for the hypothesis were
coded and traced back through analysis and photographed.
Brunetti, G. J. (2001). Why do they teach? A study of job
satisfaction among long-term high school teachers. Teacher
Education Quarterly, 28(3), 49
The article on job satisfaction among the long-term teachers
concentrates on the level of teacher’s satisfaction out of their
jobs and an analysis was made on the degree on which the high
school teachers were contented with their work noting the
primary work motivators for them to stay more in a classroom.
Surveys that were carried out by various researchers showed
that teachers tended to stay more in the classes' despite severe
working conditions. What motivated them more was passion for
their respective subjects after working with students and
excitement of the classroom autonomy (Barbash, 2006).
Research question relates to the purpose of the research in
which the study tries to find what may influence job satisfaction
for long-term serving teachers besides the high challenges they
face in the process of carving out their professional duties. The
methodologies used were also in line with the research question
since it could help extract more relevant data that could be used
19. throughout the research.
The goal of this research was to find out satisfaction lever
attributed long-term high school teacher about their work moral
in their professional life. The methodology for the study which
has been utilized a qualitative method in the process of
extracting data from their correspondents. They used
questioners, interviews and open-ended surveys as tools to
obtain the required information from their participants
Quantitative Method
Quantitative research questions are mainly used to set the scene
concerning the entire study in the technical report or research
question. For the case of a crucial research question, the
quantitative research question helps the respondents to answer
succinctly (Maiolo, 2015). There are generally three general
types of quantitative research questions which are; descriptive,
comparative and relationship based. They are at extracting more
data from corresponds easily.
Example for Descriptive
How regularly do you make trips abroad?
How much are you willing to pay for today newspaper?
Examples of Comparative
What is the difference between low intake calorie in men and
women?
Examples of Relation-Based
What is the relation regarding disposable income between men
and young men?
What is the relationship between job retention rates in
California as compared to New York?
Qualitative Method
This is a type of a social science research used to collect and
work on non-numerical data. It seeks to interpret social life
through a specific target this has been a case of the long-term
high school teacher. Methods that are mainly used are, oral
interviews, face to face interviews, open end surveys,
observation and so on (Brunetti, 2001)
Examples of Qualitative Questions are;
20. What is it like growing in a rural area?
What are the experiences of individual working as a night guard
in a school?
References
Barbash, J. (2006). Job satisfaction attitudes surveys. Paris:
Organisation for Economic Co-operation and Development.
Maiolo, J. R. (2015). Research on job satisfaction. Monticello,
IL: Council of Planning Librarians.
Brunetti, G. J. (2001). Why do they teach? A study of job
satisfaction among long-term high school teachers. Teacher
Education Quarterly, 28(3), 49.
Module 4 - SLP
Quantitative and Qualitative Research Design
Using the two articles you selected for SLP 3:
· Identify the research design of each article.
· Remember, methodology is qualitative or quantitative – and
design is more specific (e.g. survey or phenomenology).
· Summarize the sampling method, data collection, and data
analysis of each article and describe how these elements differ
21. based on the study’s methodology (quantitative or qualitative).
· Refer back to the research questions you wrote in SLP 3 and
discuss the selection of participants and data collection steps
that you would need to complete in order to develop a
quantitative study or a qualitative study that responds to your
research problem. Make sure to support your processes with
course readings.
SLP Assignment Expectations
Your paper will be assessed on the following criteria:
Assignment-driven Criteria: Demonstrates mastery covering all
key elements of the assignment in a substantive way.
Critical Thinking/Application to Professional Practice:
Demonstrates mastery conceptualizing the problem, and careful
consideration of experts or research in the field of educational
leadership. Module content and concepts are thoroughly and
thoughtfully analyzed, synthesized, and evaluated. Conclusions
are logically presented and applied to professional practice in
an exceptional manner.
Scholarly Writing: Demonstrates mastery and proficiency in
scholarly written communication at the doctoral level.
Quality of References and Assignment Organization:
Demonstrates mastery using relevant and quality sources and
uses appropriate, relevant, and compelling content from the
module readings or other sources to support ideas, convey
understanding of the topic and shape the whole work.
Citing Sources: Demonstrates mastery applying APA formatting
standards to both in-text citations and the reference list.
Professionalism and Timeliness: Demonstrates excellence in
taking responsibility for learning; adhering to course
requirement policies and expectations. Assignment submitted on
time or collaborated with professor for an approved extension
on due date.
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Module 4 - Case
22. Quantitative and Qualitative Research Design
Case Assignment
In a 3- to 5-page paper, provide a brief description (1 – 2
paragraphs for each) of the common quantitative research
designs and qualitative designs. Summarize the key elements
and purpose of each design and use Module readings to support
your statements. Consider making this document a useful
reference tool for you as you develop the Three Article
Dissertation (TAD). Your assignment should include the
research designs provided in the Module 4 homepage and course
readings:
Research Designs
· Quantitative: Experimental or non-experimental design (true
experiment, quasi-experiment, single subject, survey, or
correlation).
· Qualitative: General qualitative approach or formal qualitative
approach (narrative, case study, ethnographic, grounded
theory).
Assignment Expectations
Your paper will be assessed on the following criteria:
Assignment-driven Criteria: Demonstrates mastery covering all
key elements of the assignment in a substantive way.
Critical Thinking/Application to Professional Practice:
Demonstrates mastery conceptualizing the problem, and careful
consideration of experts or research in the field of educational
leadership. Module content and concepts are thoroughly and
thoughtfully analyzed, synthesized, and evaluated. Conclusions
are logically presented and applied to professional practice in
an exceptional manner.
Scholarly Writing: Demonstrates mastery and proficiency in
scholarly written communication at the doctoral level.
Quality of References and Assignment Organization:
Demonstrates mastery using relevant and quality sources and
uses appropriate, relevant, and compelling content from the
module readings or other sources to support ideas, convey
understanding of the topic and shape the whole work.
23. Citing Sources: Demonstrates mastery applying APA formatting
standards to both in-text citations and the reference list.
Professionalism and Timeliness: Demonstrates excellence in
taking responsibility for learning; adhering to course
requirement policies and expectations. Assignment submitted on
time or collaborated with professor for an approved extension
on due date.
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