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ACI CONCRETE FIELD TESTING TECHNICIAN
GRADE 1 ACTUAL EXAM PAPER FULL
SOLUTION QUESTIONS AND 100% VERIFIED
ANSWERS GRADED A+ BRAND NEW
◉Assume a company is considering whether to accept or reject a special order opportunity to sell a customer 300 units of a slightly customized version of one of its products for $42. The normal selling price of this product is $48 per unit. It can fulfill the order using existing manufacturing capacity. The company's accounting system estimates the
following unit product cost for this product:
Per Unit.Direct materials. $18 Direct labor 12 Manufacturing overhead. 10 Total cost. $ 40 The company estimates that $3 of its manufacturing overhead varies with respect to the number of units produced. The remainder of its overhead is fixed and unaffected by the volume of units produced within the relevant range. Assuming that this decision will have no effect on sales to other customers, what is the financial advantage (disadvantage)
of accepting the special order? . Answer: 2700
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◉Assume a company manufactures many products, one of which normally sells for $48 per unit. The company's accounting system
reports the following unit product cost for this product:
Per Unit Direct materials. $ 18 Direct labor. 12 Manufacturing overhead. 10 Total cost. $ 40 The company estimates that $3 of its manufacturing overhead varies with respect to the number of units produced. The remainder of its overhead is fixed and unaffected by the volume of units produced within the relevant range.A customer has approached the company with an offer to buy 300 units of a customized version of the product mentioned above for $39. The company can fulfill this order using existing manufacturing capacity. To accommodate the customer's desired product design, the company would incur additional direct materials cost per unit of $3. It would also have to buy a special tool for $520 that has no other use or
resale value after t . Answer: 380
◉Assume a retailing company has two departments—Department A and Department B. The company's most recent contribution format income
statement follows:
Total. Department A. Department B Sales $ 800,000. $ 350,000. $ 450,00 Variable expenses320,000 120,000 200,000
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