The Following Diagram Is a Cost-Volume-Profit Graph for a Manufacturing

question 40

Multiple Choice

The following diagram is a cost-volume-profit graph for a manufacturing company:
The formula to determine the Y-axis value ($) at point D on the graph is

• A)Fixed costs + (Variable costs per unit × Number of units).
• B)ΣXY − bΣX.
• C)Fixed costs/Unit contribution margin.
• D)Fixed costs/Contribution margin ratio.

---

Definitions:

Risk Taking

The act of undertaking actions or decisions that involve uncertainty and potential loss, often with the hope of achieving gains or benefits.

Long-Term Development

Long-term development focuses on sustainable growth and advancements in personal, organizational, or societal capacities, spanning over an extended period.

Vision Articulation

The process of clearly expressing a future state or goal that an organization or individual aims to achieve, serving to motivate and guide actions.

Inspirational Motivation

A leadership approach that involves inspiring and motivating others to achieve a vision or set of goals through positive reinforcement and enthusiasm.