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NEW QUESTION: 1
DRAG DROP
Answer:
Explanation:
NEW QUESTION: 2
회사의 A 부서가 현재 50 % 용량으로 운영되고 있습니다. 단일 제품을 생산하고 모든 생산을 외부 고객에게 판매하여 미화 13 달러에 판매합니다. 가변 비용은 현재 생산 수준에서 단위당 US $ 7이고 고정 비용은 단위당 US $ 6입니다. 현재 외부 공급 업체로부터 이 제품을 단위당 12 달러에 구매하는 Division B는 Division A에서 제품을 구매하려고 합니다. Division A는 외부 고객 및 Division B의 요구를 충족시키기 위해 80 % 용량으로 작동합니다. 이 제품에 대해 Division A가 Division B를 청구해야 하는 최소 가격은 얼마입니까?
A. 단위당 US $ 7.00
B. 단위당 US $ 10_40
C. 단위당 US $ 13.00
D. 단위당 US $ 12.00
Answer: A
Explanation:
From the seller's perspective, the price should reflect at least its incremental cash outflow outlay cost) plus the contribution from an outside sale opportunity cost). Because A has idle capacity, the opportunity cost is O. Thus, the minimum price Division A should charge Division B. is US $7.00.
NEW QUESTION: 3
To ensure that data is being used as performance indicators accurately and objectively measure desired outputs and outcomes is called:
A. data validation
B. data justification
C. data measure
D. data verification
Answer: A