2021-1B-COSTOS/150-TALCA-PF-C

Commenced on Monday, April 5, 2021, 17:34 PM

State Completed
Finished in Monday, April 5, 2021, 6:30 pm
Time spent 56 minutes 33 seconds
Points 19,00/20,00
Rating 95.00 of 100.00
Question1
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
The ABC costing method, although it can be used in any type of
company, for which item was it designed? :
Select one:

a.
Feeding

b.
Services

c.
Manufacturing

d.
Sports
Feedback
The correct answer is: Manufacturing

Question2
Correct
Scores 1.00 out of 1.00
 Check question
Statement of the question
What is the technique used to estimate the relationship between cost
and production? :
Select one:

a.
Methodology analysis

b.
Conversion analysis

c.
Regression analysis

d.
Sampling analysis
Feedback
The correct answer is: Regression analysis

Question3
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
According to the graph presented, from which unit do you start
generating profits? :
Select one:

a.
495

b.
600

c.
501

d.
1.000
Feedback
The correct answer is: 501

Question4
Correct
Scores 1.00 out of 1.00
 Check question
Statement of the question
The company Hermanos Carrera presents the following information:
Sales: 7,500 units, unit value $9,000 Unit cost of sales: $3,000 Total
fixed costs: $12,000,000 What is the contribution margin? :
Select one:

a.
$9.500

b.
$6.000

c.
$4.950

d.
$3.256
Feedback
The correct answer is: $6,000

Question5
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
The company JAC S.A. wishes to know the quantity of its product
XXA that it needs to sell in order to generate a profit of $15,000,000.
Total fixed costs $4,500,000 Unit variable cost $25,000 Unit selling
price $45,000 What is the number of units you need to sell to achieve
the expected profit? :
Select one:
a.
975

b.
921

c.
981

d.
1.021
Feedback
The correct answer is: 975

Question6
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
The Best Company presents the following information and wishes to
determine the income statement Given the above

What is the net income before tax? :

Select one:

a.
$822.125

b.
$805.222

c.
$1.050.222

d.
$1.051.225
Feedback
The correct answer is: $805,222.

Question7
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
PINK S.A. has determined that its break-even point for product XA is
100 units. The associated costs are as follows: Fixed costs $500,000
Variable costs $1,000 for each unit produced Selling price $6,000 for
each unit produced In making the Income Statement with the data
provided, what is the profit or loss? :
Select one:

a.
-125

b.
29

c.
0
d.
4125
Feedback
The correct answer is: 0

Question8
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
The company PAC S.A. wishes to calculate its break-even point of
units for product XX For this purpose, it presents the following
background: Fixed costs $500,000 Variable costs $ 1,000 for each unit
produced Selling price $ 5,000 for each unit produced With the above,
what is the break-even point? :
Select one:

a.
369

b.
420

c.
125

d.
128
Feedback
The correct answer is: 125

Question9
Correct
Scores 1.00 out of 1.00
 Check question
Statement of the question
What is the direct costing system? :
Select one:

a.
Operating system that evaluates inventory and cost of sales at their mixed manufacturing
cost.

b.
Operating system that evaluates inventory and cost of sales at its fixed manufacturing cost.

c.
Operating system that evaluates inventory and cost of sales at its variable manufacturing
cost.

d.
Operating system that evaluates inventory and profit s at its variable manufacturing cost.
Feedback
The correct answer is: An operating system that evaluates inventory and cost of sales at its
variable manufacturing cost.

Question10
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
Omega, a company engaged in manufacturing, presents the following
information as of 12/31/2019.
According to what is presented, what is the conversion cost? :
Select one:

a.
$3.301.000

b.
$3.044.000

c.
$4.100.000

d.
$4.320.000
Feedback
The correct answer is: $4,320,000.

Question11
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
Omega, a company engaged in manufacturing, presents the following
information as of 12/31/2019.

According to what is presented, what is the cost of manufactured

items? :
Select one:

a.
$3.301.000

b.
$6.345.000

c.
$4.320.000

d.
$2.256.256
Feedback
The correct answer is: $6,345,000.

Question12
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
What does break-even analysis seek to determine? :
Select one:

a.
To know from how many units the costs are higher than the revenues.

b.
Know when losses are generated

c.
To know from how many units the costs are greater than the profits.

d.
To know from how many units the costs are lower than the revenues.
Feedback
The correct answer is: To know from how many units the costs are lower than the revenues.

Question13
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
The company Los Peumos presents the following information and
wishes to determine certain costs.

Given the above, what is the cost of goods sold separately? :

Select one:

a.
$165.000

b.
$45.255

c.
$291.969

d.
$290.469
Feedback
The correct answer is: $290,469.
Question14
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
What determines the break-even analysis? :
Select one:

a.
The level of sales at which profits will be equal to zero

b.
The level of sales at which profits will be less than zero

c.
The level of sales at which earnings will be greater than zero

d.
The point where I start generating profits
Feedback
The correct answer is: The level of sales at which profits will equal zero.

Question15
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
Omega, a company engaged in the manufacturing business, presents
the following information as of 12/31/2019.
According to what has been presented, what is the prime cost? :
Select one:

a.
$3.201.000

b.
$4.320.000

c.
$1.276.000

d.
$3.301.000
Feedback
The correct answer is: $3,301,000.

Question16
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
The company Hermanos Carrera presents the following information:
Sales: 7,500 units, unit value $9,000 Unit cost of sales: $3,000 Total
fixed costs: $12,000,000 What is the break-even point in sales? :
Select one:

a.
$1.450

b.
$7.500

c.
$2.000

d.
$3.500
Feedback
The correct answer is: $2,000

Question17
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
Who should be involved in the activity-based costing process? :
Select one:

a.
Only employees, staff, honorary and fixed-term employees, in addition to directors.

b.
Owners and management only

c.
Shareholders and managers only

d.
Workers, employees, directors, managers and all those who are part of the process.
Feedback
The correct answer is: Workers, employees, directors, managers, and all those who are part
of the process.

Question18
Correct
Scores 1.00 out of 1.00
 Check question
Statement of the question
When determining the break-even point, which costs are covered? :
Select one:

a.
Fixed and variable

b.
Variables

c.
Mixed

d.
Fixed
Feedback
The correct answer is: Fixed and variable

Question19
Correct
Scores 1.00 out of 1.00

Check question
Statement of the question
What is the combination sought by the cost-volume-utility analysis :
Select one:

a.
Variable costs / Fixed costs / Selling price / Selling volume / Selling mix

b.
Variable costs / Mixed costs / Selling price / Selling volume / Selling mix

c.
Fixed costs / Selling price / Selling volume / Selling mix

d.
Variable costs / Fixed costs / Sales volume / Sales mix
Feedback
The correct answer is: Variable costs / Fixed costs / Sales price / Sales volume / Sales mix.

Question20
Incorrect
Score 0.00 out of 1.00

Check question
Statement of the question
The company Omega, is engaged in the manufacturing business, and
presents the following information as of 12/31/2019

Given the above, what is the unit cost of manufactured items? :

Select one:

a.
$4.069

b.
$750

c.
$3.256

d.
$4.059
Feedback
The correct answer is: $4,059