材料全屏Mai Co currently sells 25 styles of sports watches. The market has remained-新东方在线职业题库

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材料全屏

54

【简答题】

Calculate:

(i) Net profit percentage for 20X4

(ii) Market share for 20X4

(iii)Increase in revenue

(iv) Revenue per style of watch for 20X4

(v) Increase in sales per $ of market research

考点：Chapter21Performancemeasurement

Calculations

(i) Net profit percentage = $348,000/$6,000,000 = 5.8%

(ii) Market share $6,000,000/$50,000,000 = 12%

(iii) Increase in revenue = $0.25m/$5.75m = 4.35%

(iv) Revenue per style of watch = $6,000,000/25 = $240,000

(v) Increase in sales per $ of market research = $250,000/$200,000 = 1.25

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材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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材料全屏Mai Co currently sells 25 styles of sports watches. The market has remained static with an overall revenue of $50 million.Mai Co is always trying to bring out new designs and colours to try and increase market share or at least maintain it. In order to not fall behind their competitors, Mai Co tries to bring new products to the market quickly. Therefore Mai Co undertakes market research one year, and the results of that market research are incorporated in the new styles/colours that are launched the next year.Historically, Mai Co have measured their performance by looking for an increase in the revenue and net profit figures and ensuring that there is cash in the bank. A new financial manager has been appointed who is keen to increase the range of performance measures used by Mai Co.The following data is available: Year ended 31 October 20X3 Year ended 31 October 20X4 Revenue $5.75 million $ 6 millionNumber of styles 22 25Net profit $345,000 $348,000Mark research costs $200,000 $150,000 54【简答题】Calculate:(i) Net profit percentage for 20X4 (ii) Market share for 20X4 (iii)Increase in revenue(iv) Revenue per style of watch for 20X4 (v) Increase in sales per $ of market research