VERSEAU (21 janvier – 19 février) Des espoirs! Très bonne période: vous serez confiant, enthousiaste, de bonne humeur et particulièrement ouvert aux autres. Votre nature amicale sera très appréciée. Quelques inquiétudes d’ordre matériel mais sans conséquences. • • • JFA, 29/9-12/10/95 Julia’s sign is Aquarius. What does her horoscope say?

A company has provided the following data:   Sales 3,000 Units Sales price $70 Per unit Variable cost $50 Per unit Fixed cost $25,000 Total If the dollar contribution margin per unit is increased by 10%, total fixed cost is decreased by 20%, and all other factors remain the same, net operating income will:

Financial results are:

McNeilly Inc. is considering using stocks of an old raw material in a special project. The special project would require all 220 kilograms of the raw material that are in stock and that originally cost the company $1,804 in total. If the company were to buy new supplies of this raw material on the open market, it would cost $8.55 per kilogram. However, the company has no other use for this raw material and would sell it at the discounted price of $7.75 per kilogram if it were not used in the special project. The sale of the raw material would involve delivery to the purchaser at a total cost of $97.00 for all 220 kilograms. What is the relevant cost of the 220 kilograms of the raw material when deciding whether to proceed with the special project? 

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:   Selling price $140     Units in beginning inventory 0 Units produced 1,200 Units sold 800 Units in ending inventory 400     Variable costs per unit:   Direct materials $25 Direct labor $41 Variable manufacturing overhead $6 Variable selling and administrative $6     Fixed costs:   Fixed manufacturing overhead $24,000 Fixed selling and administrative $12,000 What is the net operating income for the month under variable costing?

Fielder Corporation has provided the following data from its activity-based costing system:     Activity Cost Pools   Total Cost   Activity Driver   Driver Units   Assembly $1,137,360 Machine hours 84,000 hours   Processing orders $28,479 Orders 1,100 orders   Inspection $97,155 Inspection hours 1,270 hours   The company makes 470 units of product W26B a year, requiring a total of 660 machine-hours, 50 orders, and 40 inspection-hours per year. The product’s direct materials cost is $40.30 per unit and its direct labor cost is $42.22 per unit. The product sells for $118.00 per unit.   According to the activity-based costing system, the product margin for product W26B is:  

Over the last 40 years, the portion of market value related to intangible assets has:

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:       Total Activity   Activity Cost Pool Total Cost Product A Product B Product C Activity 1 $20,000 100 400 500 Activity 2 $37,000 800 200 1,000 Activity 3 $91,200 800 3,000 3,800 The activity-based costing cost per unit of Product A is

Douglas Corporation plans to sell 24,000 units of Product A during July and 30,000 units during August. Sales of Product A during June were 25,000 units. Past experience has shown that end-of-month inventory should equal 3,000 units plus 30% of the next month’s sales. On June 30 this requirement was met. Based on these data, how many units of Product A must be produced during the month of July?

Bramble Corporation is a small wholesaler of gourmet food products. Data regarding the store’s operations follow: Sales are budgeted at $340,000 for November, $320,000 for December, and $310,000 for January. Collections are expected to be 80% in the month of sale and 20% in the month following the sale. The cost of goods sold is 75% of sales. The company would like to maintain ending merchandise inventories equal to 60% of the next month’s cost of goods sold. Payment for merchandise is made in the month following the purchase. Other monthly expenses to be paid in cash are $24,000. Monthly depreciation is $15,000. Ignore taxes.   Balance Sheet October 31   Assets     Cash $ 20,000 Accounts receivable   70,000 Merchandise inventory   153,000 Property, plant and equipment, net of $572,000 accumulated depreciation   1,094,000 Total assets $ 1,337,000       Liabilities and Stockholders’ Equity     Accounts payable $ 254,000 Common stock   820,000 Retained earnings   263,000 Total liabilities and stockholders’ equity $ 1,337,000 December cash disbursements for merchandise purchases would be: