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NEW QUESTION: 1
A company produced and sold 100.000 units of a component with a variable cost of US $20 per unit Of the units produced. 1,200 failed the company's tolerance specifications and were reworked at a cost of US $12 per unit. Reworked units were sold as factory seconds at US $45 each and first-quality units were sold at US $50 each. If the company had implemented a quality assurance program to ensure that all units produced conformed to specifications, the increase in the company's contribution margin from this component would have been:
A. US $20,400
B. US $39,600
C. US $14,400
D. US $21,600
Answer: A
Explanation:
Both the cost of rework and the income lost when units were sold as factory seconds rather than first-quality units need to be included in the, calculation The following is the appropriate calculation: [US $12 + $50 'i45)] x 1.200 = US $20,400.
NEW QUESTION: 2
The Roles application is accessed through which module?
A. Administration
B. Database Configuration
C. Platform Configuration
D. Security
Answer: C
NEW QUESTION: 3
A. Option E
B. Option A
C. Option B
D. Option D
E. Option C
Answer: C