Answer the Following Questions Using the Information Below:
Mitsufugi Company

question 20

Multiple Choice

Answer the following questions using the information below:
Mitsufugi Company makes a kitchen appliance with model number KA450.The goal for 2018 is to reduce direct materials usage per unit.No defective units are currently produced.Manufacturing conversion costs depend on production capacity defined in terms of KA450 units that can be produced.The industry market size for appliances increased 5% from 2017 to 2018.The following additional data are available for 2017 and 2018:
$$\begin{array} { l r r } & 2017 & 2018 \\\text { Units of KA450 produced and sold } & 10000 & 10300 \\\text { Selling price } & \$ 150 & \$ 145 \\\text { Direct materials (square metres) } & 30000 & 29000 \\\text { Direct material costs per square metres } & \$ 12 & \$ 13 \\\text { Manufacturing capacity for KA450 (units) } & 12500 & 12000 \\\text { Total manufacturing conversion costs } & \$ 250000 & \$ 240000 \\\text { Manufacturing conversion costs per unit of capacity } & \$ 20 & \$ 20\end{array}$$
-What is the net effect on operating profit as a result of the price-recovery component?

• A)Decreased operating profit due to decreased selling price and inability to recover increased costs.
• B)Increased operating profit due to the increased number of units produced and sold.
• C)Decreased operating profit due to the inability to recover increased costs.
• D)Increased operating profit due to the revenue effect of the price-recovery component.

Understand individualistic religious expression and its distinction from traditional practices.

Acknowledge the significance of ancestral and other spiritual beings in influencing the living in certain cultures.

Identify and understand various forms of divination and sacred journeys within religious practices.

Understand different types of memory and their role in cognitive functioning.

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Definitions:

Disjuncts

Components in a logical expression that are combined with an OR operator, where the expression is true if at least one of the disjuncts is true.

Disjunction

An operation in logic that returns true when a minimum of one input is true.

Tautologies

Statements that are true under any possible valuation of their components in logic.

Biconditional

A logical statement that is true only if both the conditions it connects are either true or false.