Marcelin Corporation Manufactures and Sells One Product

question 377

Multiple Choice

Marcelin Corporation manufactures and sells one product. The following information pertains to the company's first year of operations: The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 51,000 units and sold 46,000 units. The company's only product is sold for $276 per unit.The company is considering using either super-variable costing or a variable costing system that assigns $22 of direct labor cost to each unit that is produced. Which of the following statements is true regarding the net operating income in the first year?

• A) Variable costing net operating income exceeds super-variable costing net operating income by $110,000.
• B) Super-variable costing net operating income exceeds variable costing net operating income by $385,000.
• C) Super-variable costing net operating income exceeds variable costing net operating income by $110,000.
• D) Variable costing net operating income exceeds super-variable costing net operating income by $385,000.

Compare the interventions used in original behavioral couples therapy with those in cognitive-behavioral couples therapy.

Describe the intervention "unified detachment" used in integrative behavioral couples therapy.

Apply knowledge of couples therapy models to advise on pre-marital enrichment programs.

Recommend a type of couples therapy based on an understanding of the treatments’ primary emphases and provide rationale for the choice.

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Definitions:

Internal Rate of Return

A financial metric used to estimate the profitability of potential investments by calculating the rate of return at which the net present value of costs (cash outflows) equals the net present value of benefits (cash inflows).

Average Rate of Return

A financial ratio used to measure the profitability of an investment, calculated as the average annual profit divided by the initial investment cost.

Cash Payback Period

The time period required for the cash inflows from a capital investment project to cover the initial cash outlay.

Net Cash Inflow

The surplus of cash revenues over cash expenses in a given period, indicating the liquidity added to an entity.