UAS CMA

Company A sells its product for Rp30.000 with total fixed costs of Rp600.000 and variable costs per unit of Rp22.000. Based on the CVP analysis formula, calculate how many units must be sold for Company A to break even?

• 70

• 72

• 75

• 80

PT Raksya sells its product for Rp15.000 with total fixed costs of Rp420.000 and variable costs per unit of Rp9.000. Based on the CVP analysis formula, calculate how many units must be sold when company A breaks even?

• 40

• 50

• 60

• 70

The company combines ... and ... informations to make decisions and evaluate the quality of performance.

• Financial and non-financial

• Finance and strategy

• Non-financial and strategy

• Non-financial and evaluation

A fixed budget that is formed based on the level of output produced at the beginning of the budget period is:

• Flexible Budget

• Static Budget

• Fixed Budget

• Initial Budget

In Activity Based Costing, costs from activities are used to?

• Assign costs to cost objects such as products or services based on the activities that the products/services utilise

• Replace the direct material calculation of a cost object

• Substituting the calculation of indirect costs from the cost object

• Assist managers in the decision-making process

The total cost will be favourable if:

• Budget < Actual

• Budget > Actual

• Budget > Estimasi

• Actual < Realisasi

CVP analysis is used by managers to...

• Assist production decision-making

• Assist sales target decision-making

• Determine costs and selling price

• All correct

Potential benefits or potential benefits that may be received as a result of taking an alternative is the definition of:

• Relevant cost

• Sunk cost

• Opportunity cost

• Benefit cost

Total contribution margin is $15,000, total fixed costs are $7,500. Then the operating income is ....

• Rp 7.500

• $7,500

• Rp 75.000

• $75,000

The selling price of product X is $4.5. The number of products produced is 1200 units. The product is estimated to be sold 100%. But actually, the products sold are 80% of the production quantity. Then the variance is...

• $1,800 F

• $1,800 U

• $1,080 F

• $1,080 U