If sales totaled 800000 for the year 80000 units at 1000

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1.If sales totaled $200,000 for the current year (10,000 units at $20 each) and planned sales totaled $187,500 (12,500 units at $15 each), the effect of the unit price factor on the change in sales is a:

  • $50,000 increase
  • $12,500 increase
  • $62,500 increase
  • $37,500 decrease

2.If sales totaled $800,000 for the year (80,000 units at $10.00 each) and the planned sales totaled $819,000 (78,000 units at $10.50 each), the effect of the unit price factor on the change in sales is:

  • $19,000 decrease
  • $21,000 increase
  • $40,000 decrease
  • $21,000 decrease

3.The relative distribution of sales among various products sold is referred to as the:

  • by-product mix
  • joint product mix
  • profit mix
  • sales mix

4.Management should focus its sales and production efforts on the product or products that will provide

  • the highest sales revenue
  • the lowest product costs
  • the maxiumum contribution margin
  • the lowest direct labor hours

Reference no: EM13596531

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