# Chapter 002, Managerial Accounting and Cost Concepts

118. To the nearest whole

dollar, what should be the total sales commissions at a sales volume of 38,300

units? (Assume that this sales volume is within the relevant range.)

A.

$199,160

B. $175,958

C.

$193,180

D.

$187,200

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Chapter 002, Managerial Accounting and Cost Concepts

119. To the nearest whole cent, what should be the average sales

commission per unit at a sales volume of 36,400 units? (Assume that this sales

volume is within the relevant range.)

A.

$5.20

B. $4.89

C.

$5.17

D.

$5.14

At a sales volume of 37,000

units, Bonham Corporation’s property taxes (a cost that is fixed with respect

to sales volume) total $555,000.

120. To the nearest whole dollar, what should be the total property

taxes at a sales volume of 34,900 units? (Assume that this sales volume is

within the relevant range.)

A. $539,250

B. $588,395 C. $523,500 D. $555,000

121. To the nearest whole cent, what should be the average property tax

per unit at a sales volume of 38,600 units? (Assume that this sales volume is

within the relevant range.) A. $15.00

B. $14.38

C. $15.90 D. $14.69

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Chapter 002, Managerial Accounting and Cost Concepts

Mire

Corporation staffs a helpline to answer questions from customers. The costs of

operating the helpline are variable with respect to the number of calls in a

month. At a volume of 29,000 calls in a month, the costs of operating the

helpline total $171,100.

122. To the nearest whole dollar, what should be the total cost of

operating the helpline costs at a volume of 31,200 calls in a month? (Assume

that this call volume is within the relevant range.)

A. $171,100

B. $177,590 C. $184,080 D. $159,035

123. To the nearest whole cent, what should be the average cost of

operating the helpline per call at a volume of 27,500 calls in a month? (Assume

that this call volume is within the relevant range.)

A. $5.48 B.

$5.90 C. $6.22 D. $6.06

Henscheid Corporation leases

its corporate headquarters building. This lease cost is fixed with respect to

the company’s sales volume. In a recent month in which the sales volume was

33,000 units, the lease cost was $283,800.

124. To the nearest whole dollar, what should be the total lease

cost at a sales volume of 35,300 units in a month? (Assume that this sales

volume is within the relevant range.)

A. $283,800

B.

$293,690

C. $303,580

D.

$265,309

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Chapter 002, Managerial Accounting and Cost Concepts

125. To the nearest whole cent, what should be the average lease

cost per unit at a sales volume of 31,600 units in a month? (Assume that this

sales volume is within the relevant range.)

A. $8.04

B.

$8.98

C. $8.79

D.

$8.60

The

following cost data pertain to the operations of Lefthand Department Stores,

Inc., for the month of December.

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The Brentwood Store is just one of many stores owned and operated

by the company. The Shoe Department is one of many departments at the Brentwood

Store. The central warehouse serves all of the company’s stores.

126. What is the total amount of the costs listed above that are

direct costs of the Shoe Department?

A.

$43,000

B. $35,000

C.

$79,000

D.

$40,000

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Chapter 002, Managerial Accounting and Cost Concepts

127. What is the total amount of the costs listed above that are

NOT direct costs of the Brentwood Store?

A.

$78,000

B. $43,000

C.

$162,000

D.

$36,000

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