Module 5:

COST-VOLUME-PROFIT ANALYSIS
ANSWER KEY

Test 1. TRUE OR FALSE QUESTIONS.

1. T 6. F 11. T 16. T 21. T 26. F

2. T 7. T 12. T 17. F 22. F 27. T
3. F 8. T 13. F 18. F 23. F 28. F
4. F 9. T 14. T 19. T 24. T 29. T
5. T 10. F 15. T 20. T 25. F 30. T

Test 2. MULTIPLE CHOICE QUESTIONS.

1. D 6. C 11. D 16. A 21. D 26. D

2. B 7. A 12. C 17. C 22. C 27. B
3. D 8. C 13. A 18. A 23. B 28. C
4. D 9. C 14. C 19. B 24. A 29. C
5. B 10. C 15. A 20. B 25. B 30. C

Test 3. PRACTICE EXERCISES.

Problem 1

1. 12,000,000
2. 13,714,286
3. 15,000,000
4. 18,285,714
5. 18,600,000

Problem 2

30 per unit

Problem 3
30.56%

Problem 4

0.08 per unit

Problem 5

2,106,122

Problem 6

4,000 units

Problem 7

1. 160,000 units
2. BD-4, Increase in CM of 250,000
3. 320,000 units

Problem 8

192,500 units

Problem 9

135 per unit

Problem 10

1,000 per patient; 9,000,000 Reduced Appropriation