Aof Panel

Soru 1

XYS Corp. sells only one product at a price $20. The sales quantity for 2017 is 1,000 units. Total fixed costs of the company is $4,000 and variable costs per unit are $8. What is the DOL of the company for 2017?

Soru 2

_ _ _ _ _ _ _ measures the sensitivity in the EPS relative to a percentage variation in the sales revenue.

Which of the following completes the sentences above?

Soru 3

I. Depreciation expense is deducted from the variable cost in cash break even calculation.

II. Unless there is no depreciation expense, the cash break-even quantity will be less than the break-even quantity.

III. The cash fixed costs are divided by the contribition margin to determine the cash break-even quantity.

Which of the statements given above is/are correct?

Soru 4

A corp. has a fixed costs of $500,000. And it sales only one product at $40 sale price with $15 variable costs. In case this corp. announces a $75,000 depreciation expense on its physical assets, find the cash break-even point in units.

Soru 5

Which one of the following is not correct?

Soru 6

A cable corp. is producing fiber obtic cables. The firm records $2,500,000 EBIT and incurs $500,000 of interest expense. What is the degree of financial leverage this company?

Soru 7

Which of the following refer to the costs that do not vary with the level of activity of a firm?

Soru 8

Goldstar Inc. and Blackline Corp. are two competitors producing DVD players. Both firms record the same EBIT amount of $4,000,000. Goldstar Inc.’s management is conservative and relies more on equity financing whereas Blackline Inc. is a younger company utilizing more debt financing in its capital structure. Goldstar has a debt ratio of 20% and Blackline reports a debt ratio of 50%. Thus, Goldstar incurs $500,000 of interest expense while Blackline pays $1,750,000 of interest. The tax rate is 35% for both companies.

What is the DFL of these companies?

Soru 9

Hakan and Hasan are two competitors in the same industry. Both companies produce computer hardware. Hakan expects a 20% increase in its operating income if its sales were to rise by 10%. On the other hand, Hasan has a contribution margin ratio of 50%, total fixed costs of $500,000 and sales revenue of $2,500,000.What is the DOL for both Hakan and Hasan?

Soru 10

HKN Corp. manufactures a computer appliance and sells all of its production. The price of the appliance is $24/unit. The company incurs $10 of variable costs per unit produced and sold. HKN has total fixed costs of $420,000. What is the break-even point of activity for HKN?

Soru 11

Selex and Medex are two competitors in the same industry. Both companies produce computer hardware. Selex expects a 20% increase in its operating income if its sales were to rise by 10%. On the other hand, Medex has a contribution margin ratio of 50%, total fixed costs of $500,000 and sales revenue of $2,500,000. If both companies are expecting a 15% increase in sales as the result of the expansion in the market, how much will their operating income change?

Soru 12

Pencil Inc. manufactures two different electrical components. Component A has a contribution margin ratio of 60% and component B has a contribution margin ratio of 40%. Pencil’s sales mix is 75% component A and 25% component B. The company’s total fixed costs are $110,000. What is the break-even sales revenue for Pencil Inc.?

Soru 13

Which of the following is P in the CVP equation?

Soru 14

Which of the following is the difference between the sales revenue and the total variable costs?

Soru 15

Which of the following shows the degree of operating leverage?

Soru 16

September Corp. sells a single product at a price of $80/unit. The variable cost/unit is $50 and the company incurs total fixed costs of $180,000. What is the contribution margin ratio of the product?

Soru 17

Which of the following assumptions is the CVP based upon?

I. The sales price per unit is constant
II. Variable costs per unit and fixed costs are variable
III. The firm sells all units produced
IV. The cost structure is constant meaning that costs change only by the level of activity

Soru 18

________ is the product of the sales price per unit and the quantity sold.

Soru 19

_________________shows the amount of income generated to cover up the total fixed costs and earn the targeted profit.

Soru 20

ABC Corp. manufactures a computer appliance and sells all of its production. The price of the appliance
is $20/unit. The company incurs $5 of variable costs per unit produced and sold. ABC has total fixed
costs of $300,000. What is the break-even point of activity for ABC?

İŞLETME FİNANSI I - Deneme Sınavı - 5