ACC 350 Week 7 Quiz StrayerClick on the Link Below to Purchase A+ ra!e! Course "aterialhttp://hwgala.com/ACC-350-Week-7-Quiz-Strayer-344.htmQuiz 5 Cha#ter $ "aster Bu!%et an! &es#onsi'ility Accountin% !" #ew $u%i&e%%e% pla& to 'ail( $ut ma&y o' tho%e that )o&*t %uccee) ha+e 'aile) to pla&. ," -he ma%ter $u)get re'lect% the impact o' operati&g )eci%io&%( $ut &ot 'i&a&ci&g )eci%io&%. 3" .u)gete) 'i&a&cial %tateme&t% are al%o re'erre) to a% pro 'orma %tateme&t%. 4" .u)geti&g i&clu)e% o&ly the 'i&a&cial a%pect% o' the pla& a&) &ot a&y &o&'i&a&cial a%pect% %uch a% the &um$er o' phy%ical u&it% ma&u'acture). 5" .u)geti&g help% ma&ageme&t a&ticipate a&) a)/u%t 'or trou$le %pot% i& a)+a&ce. A&%wer:0" .u)get% ca& play $oth pla&&i&g a&) co&trol role% 'or ma&ageme&t. 7" 1o&g-ru& pla&&i&g a&) %hort-ru& pla&&i&g are $e%t per'orme) i&)epe&)e&tly o' each other. 2" 3perati&g )eci%io&% )eal with how to $e%t u%e the limite) re%ource% o' a& orga&izatio&.4" 5&+e%ti&g )eci%io&% )eal with how to o$tai& the 'u&)% to ac6uire re%ource%.!0" .u)gete) 'i&a&cial %tateme&t% are calle) pro 'orma %tateme&t%.!!" A'ter a $u)get i% agree) upo& a&) 'i&alize) $y the ma&ageme&t team( the amou&t% %houl) &ot $e cha&ge) 'or a&y rea%o&. !," 7+e& i& the 'ace o' cha&gi&g co&)itio&%( attai&i&g the origi&al $u)get i% critical. !3" 1ower-le+el ma&ager% will &ot acti+ely participate i& the $u)get proce%% i' they percei+e upper ma&ageme&t )oe% &ot $elie+e i& the proce%%.!4" A 'our-6uarter rolli&g $u)get e&courage% ma&ageme&t to $e thi&ki&g a$out the &e8t !, mo&th%. !5" A rolli&g $u)get i% the %ame a% a co&ti&uou% $u)get.!0" 9e%earch ha% %how& that challe&gi&g $u)get% :rather tha& $u)get% that ca& $e ea%ily attai&e)" are e&ergizi&g a&) impro+e per'orma&ce. !7" -he re+e&ue $u)get a&) the $u)gete) i&come %tateme&t are u%e) to prepare the $u)gete) $ala&ce %heet a&) the $u)gete) %tateme&t o' ca%h 'low%.!2" 5t i% $e%t to compare thi% year*% per'orma&ce with la%t year*% actual per'orma&ce rathertha& thi% year*% $u)get. !4" Whe& a)mi&i%tere) wi%ely( $u)get% promote commu&icatio& a&) coor)i&atio& amo&g the +ariou% %u$u&it% o' the orga&izatio&. ,0" ;reparatio& o' the $u)gete) i&come %tateme&t i% the 'i&al %tep i& prepari&g the operati&g $u)get. ,!" -he %ale% 'oreca%t %houl) primarily $e $a%e) o& %tati%tical a&aly%i% with %eco&)ary i&put 'rom %ale% ma&ager% a&) %ale% repre%e&tati+e%. ,," -he u%ual %tarti&g poi&t i& $u)geti&g i% to 'oreca%t &et i&come. ,3" -he re+e&ue% $u)get %houl) $e $a%e) o& the pro)uctio& $u)get. ,4" -he operati&g $u)get i% that part o' the ma%ter $u)get that i&clu)e% the capital e8pe&)iture% $u)get( ca%h $u)get( $u)gete) $ala&ce %heet( a&) the $u)gete) %tateme&to' ca%h 'low%. ,5" Si&ce 'i8e) ma&u'acturi&g o+erhea) i% 'i8e)( it i% &ot &ormally i&clu)e) i& the operati&g $u)get. ,0" -he ma&u'acturi&g la$or $u)get )epe&)% o& wage rate%( pro)uctio& metho)%( a&) hiri&g pla&%. ,7" -he ma&u'acturi&g la$or $u)get )epe&)% o& wage rate%( pro)uctio& metho)%( a&) hiri&g pla&%. ,2" 5' i&+e&toria$le co%t% i& the operati&g $u)get are goi&g to $e i& accor)a&ce with tech&i6ue that e8ami&e% how a re%ult will cha&ge i' the origi&al pre)ictio& or a%%umptio&% cha&ge.32" 5' we i&crea%e the %elli&g price o' our pro)uct( we %houl) pro$a$ly e8pect a )ecli&e i& the &um$er o' the%e pro)uct% %ol). 34" 5' we i&crea%e the %elli&g price o' our pro)uct( we ca& alway% e8pect a& i&crea%e i& total re+e&ue. 40" Se&%iti+ity a&aly%i% i&corporate% co&ti&uou% impro+eme&t i&to $u)gete) amou&t%. 4!" Compa&ie% impleme&ti&g kaize& $u)geti&g $elie+e that employee% who actually )o the /o$ ha+e the $e%t k&owle)ge o' how the /o$ ca& $e )o&e $etter.4," -he ?apa&e%e u%e kaize& to mea& 'i&a&ci&g alter&ati+e%. 43" @aize& $u)geti&g )oe% &ot make %e&%e 'or pro'it ce&ter%. 44" @aize& $u)geti&g e&courage% %mall i&creme&tal cha&ge%( rather tha& ma/or impro+eme&t%. 45" @aize& $u)geti&g allow% 'or $u)geti&g o' %mall i&creme&tal i&crea%e% i& co%t% each $u)geti&g perio) to allow 'or the e''ect% o' &ormal i&'latio&. 40" A re%po&%i$ility ce&ter i% a part( %egme&t( or %u$u&it o' a& orga&izatio&( who%e ma&ager i% accou&ta$le 'or a %peci'ie) %et o' acti+itie%. 47" 7ach ma&ager( regar)le%% o' le+el( i% i& charge o' a re%po&%i$ility ce&ter. 42" 5& a pro'it ce&ter( a ma&ager i% re%po&%i$le 'or i&+e%tme&t%( re+e&ue%( a&) co%t%. 44" A packagi&g )epartme&t i% =3S- likely a pro'it ce&ter. 50" Aaria&ce% $etwee& actual a&) $u)gete) amou&t% i&'orm ma&ageme&t a$out per'orma&ce relati+e to the $u)get. 5!" A& orga&izatio& %tructure i% a& arra&geme&t o' li&e% o' re%po&%i$ility withi& the e&tity.5," A re%po&%i$ility ce&ter ca& $e %tructure) to promote $etter alig&me&t o' i&)i+i)ual a&)compa&y goal%. 53" =a&ageme&t will mo%t likely $eha+e the %ame way i' a )epartme&t i% %tructure) a% a re+e&ue ce&ter or i' the %ame )epartme&t i% %tructure) a% a pro'it ce&ter. 54" 9e%po&%i$ility accou&ti&g 'ocu%e% o& co&trol( &ot o& i&'ormatio& a&) k&owle)ge. 55" -he 'u&)ame&tal purpo%e o' re%po&%i$ility accou&ti&g i% to 'i8 $lame whe& $u)get% are &ot achie+e). 50" Buma& 'actor% are crucial part% o' $u)geti&g.57" .u)getary %lack pro+i)e% ma&ageme&t with a he)ge agai&%t u&e8pecte) a)+er%e circum%ta&ce%. 52" =o%t co%t% ca& $e ea%ily co&trolle) $ecau%e they are u&)er the %ole i&'lue&ce o' o&e ma&ager. 54" ;er'orma&ce report% o' re%po&%i$ility ce&ter% may i&clu)e u&co&trolla$le item% to i&'lue&ce $eha+ior that i% i& alig&me&t with corporate %trategy. 00" Whe& the operati&g $u)get i% u%e) a% a co&trol )e+ice( ma&ager% are more likely to $emoti+ate) to $u)get higher %ale% tha& actually a&ticipate). 0!" .u)geti&g %lack i% mo%t likely to occur whe& a 'irm u%e% the $u)get o&ly a% a pla&&i&g )e+ice a&) &ot 'or co&trol. 0," 5' a co%t i% co&%i)ere) co&trolla$le( it i&)icate% that all a%pect% o' the co%t are u&)er the co&trol o' the ma&ager o' the re%po&%i$ility ce&ter to which that co%t i% a%%ig&e). 03" -o create greater commitme&t to the $u)get( top-ma&ageme&t %houl) create the $u)get a&) the& %hare it with lower-le+el ma&ager%. 04" .u)geti&g 'or a multi&atio&al compa&y i% ma)e more comple8 )ue to the po%%i$ility o' e8cha&ge rate 'luctuatio&%. 05" -he po%%i$ility o' e8cha&ge rate 'luctuatio&% )oe% &ot i&'lue&ce the $u)geti&g proce)ure% i& a multi&atio&al corporatio&. 00" .ecau%e o' the po%%i$ility o' e8cha&ge rate 'luctuatio&%( ma&ager% o' multi&atio&al corporatio&% %houl) ig&ore %u$/ecti+e 'actor% i& their per'orma&ce e+aluatio&%. 07" A key u%e o' %e&%iti+ity a&aly%i% i% 'or ca%h-'low $u)geti&g. 02" -he %el'-li6ui)ati&g cycle i% the mo+eme&t 'rom ca%h to i&+e&torie% to recei+a$le% a&)$ack to ca%h. 04" A $u)get:A" i% the 6ua&titati+e e8pre%%io& o' a propo%e) pla& o' actio& $y ma&ageme&t." i% a& ai) to coor)i&ate what &ee)% to $e )o&e C" ge&erally i&clu)e% $oth 'i&a&cial a&) &o&'i&a&cial a%pect% o' the pla&C" %er+e% a% a $luepri&t 'or the compa&y to 'ollow i& a& upcomi&g perio)7" All o' the a$o+e are correct.70" 78ample% o' &o&'i&a&cial $u)get% i&clu)e all o' the 'ollowi&g 7DC7;-:A" u&it% ma&u'acture)." ca%h collectio&% 'rom cu%tomer%C" u&it% %ol)C" &um$er o' &ew pro)uct% i&tro)uce)7!" .u)geti&g i% u%e) to help compa&ie%: A" pla& to $etter %ati%'y cu%tomer% ." a&ticipate pote&tial pro$lem% C" 'ocu% o& opportu&itie% C" All o' the%e a&%wer% are correct. 7," A ma%ter $u)get: A" i&clu)e% o&ly 'i&a&cial a%pect% o' a pla& a&) e8clu)e% &o&'i&a&cial a%pect% ." i% a& ai) to coor)i&ati&g what &ee)% to $e )o&e to impleme&t a pla& C" i&clu)e% $roa) e8pectatio&% a&) +i%io&ary re%ult% C" %houl) &ot $e altere) a'ter it ha% $ee& agree) upo& 73" 3perati&g )eci%io&% ;95=A951E )eal with: A" the u%e o' %carce re%ource% ." how to o$tai& 'u&)% to ac6uire re%ource% C" ac6uiri&g e6uipme&t a&) $uil)i&g% C" %ati%'yi&g %tockhol)er% 74" #i&a&ci&g )eci%io&% ;95=A951E )eal with: A" the u%e o' %carce re%ource% ." how to o$tai& 'u&)% to ac6uire re%ource% C" ac6uiri&g e6uipme&t a&) $uil)i&g% C" prepari&g 'i&a&cial %tateme&t% 'or %tockhol)er% 75" .u)geti&g pro+i)e% all o' the 'ollowi&g 7DC7;-: A" a mea&% to commu&icate the orga&izatio&*% %hort-term goal% to it% mem$er% ." %upport 'or the ma&ageme&t 'u&ctio&% o' pla&&i&g a&) coor)i&atio& C" a mea&% to a&ticipate pro$lem% C" a& ethical 'ramework 'or )eci%io& maki&g 70" 5' i&itial $u)get% pro+e u&accepta$le( pla&&er% achie+e the =3S- $e&e'it 'rom: A" pla&&i&g agai& i& light o' 'ee)$ack a&) curre&t co&)itio&% ." )eci)i&g &ot to $u)get thi% year C" accepti&g a& u&$ala&ce) $u)get C" u%i&g la%t year*% $u)get 77" 3perati&g $u)get% a&) 'i&a&cial $u)get%: A" com$i&e) 'orm the ma%ter $u)get ." are prepare) $e'ore the ma%ter $u)get C" are prepare) a'ter the ma%ter $u)get C" ha+e &othi&g to )o with the ma%ter $u)get 72" A goo) $u)geti&g %y%tem 'orce% ma&ager% to e8ami&e the $u%i&e%% a% they pla&( %o they ca&: A" )etect i&accurate hi%torical recor)% ." %et %peci'ic e8pectatio&% agai&%t which actual re%ult% ca& $e compare) C" complete the $u)geti&g ta%k o& time C" get promote) 'or )oi&g a goo) /o$ 74" A $u)get ca& )o all o' the 'ollowi&g 7DC7;-:A" promote coor)i&atio& amo&g %u$u&it%." )etermi&e actual pro'ita$ilityC" moti+ate ma&ager%C" moti+ate employee%20" A $u)get %houl)/ca& )o all o' the 'ollowi&g 7DC7;-: A" $e prepare) $y ma&ager% 'rom )i''ere&t 'u&ctio&al area% worki&g i&)epe&)e&tly o' each other ." $e a)/u%te) i' &ew opportu&itie% $ecome a+aila$le )uri&g the year C" help ma&ageme&t allocate limite) re%ource% C" $ecome the per'orma&ce %ta&)ar) agai&%t which 'irm% ca& compare the actual re%ult%2!" A limitatio& o' compari&g a compa&y*% per'orma&ce agai&%t actual re%ult% o' la%t year i% that: A" it i&clu)e% a)/u%tme&t% 'or 'uture co&)itio&% ." 'ee)$ack i% &o lo&ger a po%%i$ility C" pa%t re%ult% ca& co&tai& i&e''icie&cie% o' the pa%t year C" the $u)geti&g time perio) i% %et at o&e year 2," Challe&gi&g $u)get% te&) to: A" )ecrea%e li&e-ma&ageme&t participatio& i& attai&i&g corporate goal% ." i&crea%e 'ailure C" i&crea%e a&8iety without moti+atio& C" moti+ate impro+e) per'orma&ce 23" Actual re%ult% %houl) F3- $e compare) agai&%t pa%t per'orma&ce $ecau%e:A" pa%t re%ult% may co&tai& mi%take% a&) %u$%ta&)ar) per'orma&ce." pa%t re%ult% will &e+er happe& agai&C" pa%t per'orma&ce i% a& i&)icator o' 'uture per'orma&ceC" 'uture co&)itio&% will $e %imilar to pa%t co&)itio&% 24" A compa&y*% actual per'orma&ce %houl) $e compare) agai&%t $u)gete) amou&t% 'or the %ame accou&ti&g perio) %o that: A" a)/u%tme&t% 'or 'uture co&)itio&% ca& $e i&clu)e) ." &o 'ee)$ack i% po%%i$le C" i&e''icie&cie% o' the pa%t year ca& $e i&clu)e) C" 25" 5t i% a)+a&tageou% to coor)i&ate $u)get% with: A" %upplier% ." cu%tomer% C" the marketi&g a&) pro)uctio& )epartme&t% C" All o' the%e a&%wer% are correct. 20" A $u)get ca& help impleme&t: A" %trategic pla&&i&g ." lo&g-ru& pla&&i&g C" %hort-ru& pla&&i&g C" All o' the%e a&%wer% are correct. 27" -o gai& the $e&e'it% o' $u)geti&g GGGGGGGG mu%t u&)er%ta&) a&) %upport the $u)get.A" ma&ageme&t at all le+el% ." cu%tomer% C" %upplier% C" All o' the%e a&%wer% are correct. 22" ;articipatio& o' li&e ma&ager% i& the $u)geti&g proce%% help% to create: A" greater commitme&t ." greater a&8iety C" more 'rau) C" $etter pa%t per'orma&ce 24" 1i&e ma&ager% who 'eel that top ma&ageme&t )oe% &ot $elie+e i& the $u)get are =3S- likely to: A" pick up the %lack a&) participate i& the $u)geti&g proce%% ." $e moti+ate) $y the $u)get C" %pe&) little time o& the $u)geti&g proce%% C" co&+ert the $u)get to a %horter more rea%o&a$le time perio) 40" -he time co+erage o' a $u)get %houl) $e: A" o&e year ." gui)e) $y the purpo%e o' the $u)get C" co+er )e%ig& through ma&u'acture a&) %ale o' the pro)uct C" %horter rather tha& lo&ger 4!" 9olli&g $u)get% help ma&ageme&t to: A" $etter re+iew the pa%t cale&)ar year ." )eal with a 5-year time 'rame C" 'ocu% o& the upcomi&g $u)get perio) C" rigi)ly a)mi&i%ter the $u)get 4," .u)get% %houl): A" $e 'le8i$le ." $e a)mi&i%tere) rigi)ly C" o&ly $e )e+elope) 'or %hort perio)% o' time C" i&clu)e o&ly +aria$le co%t% 43" 3perati&g $u)get% i&clu)e all o' the 'ollowi&g 7DC7;-: A" the re+e&ue% $u)get ." the $u)gete) i&come %tateme&t C" the a)mi&i%trati+e co%t% $u)get C" the $u)gete) $ala&ce %heet 44" 3perati&g $u)get% i&clu)e the: A" $u)gete) $ala&ce %heet ." $u)gete) i&come %tateme&t C" capital e8pe&)iture% $u)get C" $u)gete) %tateme&t o' ca%h 'low% 45" -he operati&g $u)get proce%% ge&erally co&clu)e% with the preparatio& o' the: A" pro)uctio& $u)get ." )i%tri$utio& $u)get C" re%earch a&) )e+elopme&t $u)get C" $u)gete) i&come %tateme&t 40" Which $u)get i% F3- &ece%%ary to prepare the $u)gete) $ala&ce %heetHA" ca%h $u)get." $u)gete) %tateme&t o' ca%h 'low%C" $u)gete) i&come %tateme&tC" re+e&ue% $u)get47" #i&a&cial $u)get% i&clu)e the: A" capital e8pe&)iture% $u)get ." pro)uctio& $u)get C" marketi&g co%t% $u)get C" a)mi&i%trati+e co%t% $u)get 42" GGGGGGGG i&clu)e% a $u)gete) %tateme&t o' ca%h 'low% a&) a $u)gete) $ala&ce %heet.A" A& a&&ual report ." -he 'i&a&cial $u)get C" -he operati&g $u)get C" -he capital e8pe&)iture% $u)get 44" -he or)er to 'ollow whe& prepari&g the operati&g $u)get i%: A" re+e&ue% $u)get( pro)uctio& $u)get( a&) )irect ma&u'acturi&g la$or co%t% $u)get ." co%t% o' goo)% %ol) $u)get( pro)uctio& $u)get( a&) ca%h $u)get C" re+e&ue% $u)get( ma&u'acturi&g o+erhea) co%t% $u)get( a&) pro)uctio& $u)get C" ca%h e8pe&)iture% $u)get( re+e&ue% $u)get( a&) pro)uctio& $u)get. !00" 5& which or)er are the 'ollowi&g )e+elope)H #ir%t to la%t:A I ;ro)uctio& $u)get. I Cirect material% co%t% $u)getC I .u)gete) i&come %tateme&tC I 9e+e&ue% $u)get A" A.CC ." CA.C C" CCA. C" CA.C !0!" -he $u)geti&g proce%% i% =3S- %tro&gly i&'lue&ce) $y: A" the capital $u)get ." the $u)gete) %tateme&t o' ca%h 'low% C" the %ale% 'oreca%t C" the pro)uctio& $u)get !0," GGGGGGGG i% the u%ual %tarti&g poi&t 'or $u)geti&g. A" -he re+e&ue% $u)get ." Fet i&come C" -he pro)uctio& $u)get C" -he ca%h $u)get !03" -he %ale% 'oreca%t %houl) $e ;95=A951E $a%e) o&: A" %tati%tical a&aly%i%. ." i&put 'rom %ale% ma&ager% a&) %ale% repre%e&tati+e% C" pro)uctio& capacity C" i&put 'rom the $oar) o' )irector% !04" -he %ale% 'oreca%t i% i&'lue&ce) $y: A" a)+erti%i&g a&) %ale% promotio&% ." competitio& C" ge&eral eco&omic co&)itio&% C" All o' the%e a&%wer% are correct. !05" A %ale% 'oreca%t i%: A" o'te& the outcome o' ela$orate i&'ormatio& gatheri&g a&) )i%cu%%io&% amo&g %ale% ma&ager% ." )e+elope) primarily to prepare &e8t year*% marketi&g campaig& C" %olely $a%e) o& %ale% o' the pre+iou% year C" a %ummary o' pro)uct co%t% that i&'lue&ce prici&g )eci%io&% !00" -he re+e&ue% $u)get i)e&ti'ie%: A" e8pecte) ca%h 'low% 'or each pro)uct ." actual %ale% 'rom la%t year 'or each pro)uct C" the e8pecte) le+el o' %ale% 'or the compa&y C" the +aria&ce o' %ale% 'rom actual 'or each pro)uct !07" -he &um$er o' u&it% i& the %ale% $u)get a&) the pro)uctio& $u)get may )i''er $ecau%eo' a cha&ge i&: A" 'i&i%he) goo)% i&+e&tory le+el% ." o+erhea) charge% C" )irect material i&+e&tory le+el% C" %ale% retur&% a&) allowa&ce% !02" ;ro)uctio& i% primarily $a%e) o&: A" pro/ecte) i&+e&tory le+el% ." the re+e&ue% $u)get C" the a)mi&i%trati+e co%t% $u)get C" the capital e8pe&)iture% $u)get !04" .u)gete) pro)uctio& )epe&)% o&: A" the )irect material% u%age $u)get a&) )irect material purcha%e% $u)get ." the )irect ma&u'acturi&g la$or $u)get C" $u)gete) %ale% a&) e8pecte) cha&ge% i& i&+e&tory le+el% C" the ma&u'acturi&g o+erhea) co%t% $u)get !!0" -he )irect material% u%age $u)get i% $a%e) o&: A" the u&it% to $e pro)uce) )uri&g a perio) ." $u)gete) %ale% )ollar% C" the pre)etermi&e) 'actory o+erhea) rate C" the amou&t o' la$or-hour% worke) !!!" Cirect material purcha%e% e6ual: A" pro)uctio& &ee)% ." pro)uctio& &ee)% plu% target e&)i&g i&+e&torie% C" pro)uctio& &ee)% plu% $egi&&i&g i&+e&torie% C" pro)uctio& &ee)% plu% target e&)i&g i&+e&torie% le%% $egi&&i&g i&+e&torie% !!," 5&)i+i)ual $u)gete) amou&t% i&clu)e) i& the ma&u'acturi&g o+erhea) co%t% $u)get are$a%e) o& i&put 'rom: A" operati&g per%o&&el ." co%t% i&curre) i& prior year% C" co%t cha&ge% e8pecte) i& the 'uture C" All o' the%e a&%wer% are correct. !!3" -he ma&u'acturi&g o+erhea) co%t% $u)get i&clu)e% $u)gete) amou&t% 'or: A" )irect material% ." )irect ma&u'acturi&g la$or C" i&)irect ma&u'acturi&g la$or C" All o' the%e a&%wer% are correct. !!4" .u)gete) ma&u'acturi&g o+erhea) co%t% i&clu)e all type% o' 'actory e8pe&%e% 7DC7;-: A" 'i8e) item% %uch a% )epreciatio& o' ma&u'acturi&g machi&ery ." +aria$le item% %uch a% pla&t %upplie% C" i&)irect la$or %uch a% the %alary o' the pla&t %uper+i%or C" )irect la$or a&) )irect material% !!5" -he co%t o' goo)% %ol) $u)get re6uire% all o' the 'ollowi&g $u)get% 7DC7;-:A" )irect material co%t $u)get." ma&u'acturi&g o+erhea) co%t $u)getC" )i%tri$utio& co%t $u)getC" )irect ma&u'acturi&g la$or co%t $u)get!!0" Schultz Compa&y e8pect% to ma&u'acture a&) %ell 30(000 $a%ket% i& ,0D4 'or J0 each. -here are 3(000 $a%ket% i& $egi&&i&g 'i&i%he) goo)% i&+e&tory with target e&)i&g i&+e&tory o' 4(000 $a%ket%. -he compa&y keep% &o work-i&-proce%% i&+e&tory. What amou&t o' %ale% re+e&ue will $e reporte) o& the ,0D4 $u)gete) i&come %tateme&tH A" J!74(000 ." J!20(000 C" J!20(000 C" J,04(000 !!7" CeArmo&) Corporatio& ha% $u)gete) %ale% o' !2(000 u&it%( target e&)i&g 'i&i%he) goo)% i&+e&tory o' 3(000 u&it%( a&) $egi&&i&g 'i&i%he) goo)% i&+e&tory o' 400 u&it%. Bow ma&y u&it% %houl) $e pro)uce) &e8t yearH A" ,!(400 u&it% ." ,0(!00 u&it% C" !5(400 u&it% C" !2(000 u&it% !!2" #or &e8t year( tech&i6ue that e8ami&e% how re%ult% will cha&ge i' the origi&ally pre)icte) )ata cha&ge%. A" A %ale% 'oreca%t ." A %e&%iti+ity a&aly%i% C" A pro 'orma 'i&a&cial %tateme&t C" -he %tateme&t o' ca%h 'low% !45" Whe& per'ormi&g a %e&%iti+ity a&aly%i%( i' the %elli&g price per u&it i% i&crea%e)( the& the: A" per u&it 'i8e) a)mi&i%trati+e co%t% will i&crea%e ." per u&it )irect material% purcha%e price will i&crea%e C" total +olume o' %ale% will i&crea%e C" total co%t% 'or %ale% commi%%io&% a&) other &o&ma&u'acturi&g +aria$le co%t% will i&crea%e !40" Se&%iti+ity a&aly%i% i% u%e'ul 'or e8ami&i&g all o' the 'ollowi&g 7DC7;-:A" cha&ge% i& employee %ati%'actio&." cha&ge% i& )irect material co%tC" cha&ge% i& %ale% priceC" cha&ge% i& )irect la$or co%tA&%wer the 'ollowi&g 6ue%tio&% u%i&g the i&'ormatio& $elow: 3%%ma&& 7&terpri%e% report% year-e&) i&'ormatio& 'rom ,0D4 a% 'ollow%:Sale% :20(000 u&it%" J420(000Co%t o' goo)% %ol) 3,0(000