221
A company pays $6,000 for six months of insurance beginning on the payment date. What is the monthly insurance expense if benefits are even?
222
A business has revenue of $75,000 and cost of sales of $45,000. What is gross profit?
223
A business has gross profit of $40,000 and operating expenses of $27,000. What is operating profit, ignoring other items?
224
A machine's cost is $25,000 and accumulated depreciation is $15,000. What is its carrying amount before any impairment?
225
A company has 30,000 units of sales, variable cost of $4 per unit, and selling price of $7 per unit. What is total contribution?
226
Fixed costs are $48,000 and contribution margin ratio is 40%. What sales value is required to break even?
227
Budgeted costs are $15,000 and actual costs are $14,200. From a cost perspective, what is the variance?
228
Output is 1,000 units and total variable cost is $5,000. What is variable cost per unit?
229
A company earns operating profit of $24,000 on capital employed of $160,000. What is ROCE?
230