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Managerial Accounting provides meaningful information for which party

A. the managers within the company, the investors, the creditors, and all the stakeholders
B. the investors, the creditors, and all the external parties
C. the managers within the company
D. the government as the regulator
E. None of the above
Prime Cost consist of:
A. Direct labor and manufacturing overhead
B. Direct material and direct labor
C. Direct materials and manufacturing overhead
D. Raw material and work in process
E. None of the above
Katic Co. regression (method of least square) output is listed below:
Regression Output:
Std. Err of Y Est
R Squared
X Coefficient(s)


Katic cost equation:

TC = 400.50 + 0.90 Q
TC = 400,50 + 8.75 Q
TC = 475.25 + 0.90 Q
TC = 475.25 + 8.75 Q
E. None of the above
A major emphasis of process value analysis is
A. the identification non-value-added activities and finding ways to eliminate or reduce them.
B. the calculation of unit costs for products manufactured.
C. the tracing of costs to activity centers.
D. the selection of cost drivers.
E. None of the above
Assume PT. Panda-Po have total-fixed-cost (TFC) of $50,000 and contribution margin perunit of $10 (it only had one
product line). Last period, the firm was having an operating profit of $5,000. How many units have to be sold by to
achieve break-even-point?
A. 4,500 units
B. 5,000 units
C. 5,500 units
D. 500,000 units
E. None of the above
Elfheim Co uses 16,200 units of part ZYX each year. It cost IDR.20,000 to place and receive an order and it cost
IDR.5,000 to carry one unit per year in inventory. Calculate the EOQ!
A. 120 units
B. 240 units
C. 360 units
D. 480 units
E. 540 units