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.

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Definitions:

Nasal Cavity

A large air-filled space above and behind the nose in the middle of the face, part of the respiratory system, which filters, warms, and moistens air breathed in through the nose.

Larynx

An organ located in the neck of mammals that is involved in breathing, sound production, and protecting the trachea against food aspiration.

Voice Box

Also known as the larynx, it is the organ in the throat involved in breathing, sound production, and protecting the trachea against food aspiration.

Bronchioles

Small airways in the lungs through which air passes before reaching the alveoli, involved in the process of gas exchange.