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NEW QUESTION: 1
1 년과 동일한 순이익을 얻으려면 2 년차에 가장 가까운 달러의 판매량은 어느 정도입니까?
A. US $ 10,374,000
B. US $ 8,736,000
C. US $ 6,938,031
D. US $ 9,576,000
Answer: D
Explanation:
To earn the same net income in Year 2 as in Year 1. the contribution margin must equal the sum of the Year 1 pretax operating in Mme and the Year 2 fixed costs. The pretax operating income is calculated as US $3,429,360 $9,000,000 - $4,050,000 variable +coots
-$1.520.640 fixed costs). Fixed costs in Year 2 will be the same as in 1 year except for an increase of I IS $29,520 in fixed selling expenses, a total of US $1,550,160 $1.520014U as previously calculated + $29.520). The desired Year 2 sales volume must equal the Year 2 contribution margin of US $4,979,520 $3.429.360 desired pretax operating income + $1,550,160 fixed coats in year 2) divided by the contribution margin ratio CMR). The CMR may be determined from the unit price constant at US $9,000,000 +150,000 units = US $60 per unit) and unit variable cost data. Unit direct materials cost in Year 2 will increase by 10% to US $13.20 [$1.l $1.800.000 - 150,000 units)]. Unit direct labor cost in Year 2 is given as US $5.40. Unit variable overhead cost is constant at US $720 $1.080.000 150,000 units). Unit variable selling expense is constant at US$3.00 $450,000 + 150,000 units). Thus, total unit variable cost is US $28.80 $13.20 + $5.40 + $7.20 + $3.00), and the UCM is US $31.20 $60 unit selling price -1001 1101 The CMR is therefore US $.52 $31.20
-$60.00), and the desired Year 2 sales volume is US $9,576,1- oil [$4,979,520 CM - $.52).
Data regarding Year 1 operations for an enterprise that had no beginning or ending The enterprise estimates that next year direct materials costs will increase by 10% and direct labor costs will increase by US $0.60 per unit to US $5.40 per unit. In addition, fixed selling expenses will increase by US $29.520_ All other costs will be incurred at the same rates or amounts as the current year.
NEW QUESTION: 2
A. Citrix Studio
B. Performance Monitor
C. CDFControl
D. Citrix Director
Answer: B,D
NEW QUESTION: 3
Which requirements must be considered when designing and sizing an HPE 3PAR StoreServ environment for periodic asynchronous replication?
A. Size only the target array to account for IOPS resulting from snapshots created by Remote Copy.
B. Size both arrays to account for the IOPS resulting from snapshots created by Remote Copy.
C. Use a CPG with SAS drives for Remote Copy snapshots.
D. Size only the source array to account for the IOPS resulting from snapshot created by Remote Copy.
E. Use a CPG with nearline drives for Remote Copy snapshots.
Answer: D,E
NEW QUESTION: 4
What is the value of static code analysis?
A. Early defect detection
B. Detection of failures not easily found by other types of testing
C. Detect deviations in standards by executing the source code
D. Detection of suspicious operations caused by deviations from regulations
Answer: A
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