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Caf Co budgeted to sell 10,000 units of a new prod...

Caf Co budgeted to sell 10,000 units of a new product in the period at a budgeted selling price of $5 per unit. Actual sales volumes in the period were as budgeted but the actual sales price achieved was only $4 per unit. This was because a competitor launched a similar product at the same time. Caf Co had been unaware that this was going to happen when it prepared its budget and, had it known this, it would have revised its expected selling price to $3·80 per unit, which was the price of the competitor’s product.

What is the sales price planning variance?

A.$12,000 A

B.$12,000 F

C.$2,000 F

D.$2,000 A

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更多“Caf Co budgeted to sell 10,000 units of a new prod...”相关的问题

第1题

At 10:45 a.m, Ashley placed a stop-loss order to sell 200 shares of Alpha stock at $43 a share at 2:15 p.m, the price of Alpha fell to S42.90 and then rose to $43.40 a share by the end of the trading day.Ashley order was executed that day.Ashley would have received a price().

A.ofS43.40 a share for her stock since that was the closing price on the day of execution.

B.ofS42.90 a share for her stock since her order was already rcorded in the secialists book.

C.equal to the average prices paid by the pecialist during that trading day.

D.between S42.90 and S43.40 a share depending upon when her trade executed.

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第2题

Gerald Company manufactures books. Manufacturing a book takes 10 units of A1 and 1 unit of A2. Scheduled production of books for the next two months is 1,000 and 1,200 units, respectively. Beginning inventory is 4,000 units of A1 and 30 units of A2. The ending inventory of A1 is planned to decrease 500 units in each of the next two months, and the A2 inventory is expected to increase 5 units in each of the next two months. Based on this information, the number of units of A1 that needs to be purchased by Gerald during the first month is

A.9,500 units

B.10,000 units

C.1,000 units

D.10,500 units

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第3题

The sofa is (comfort) ______to sit on.

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第4题

When 27 years of age, Burns first attracted literary attention, and in the same moment sprang to the first place in Scottish letters. In despair over his poverty and personal habits, he resolved to emigrate to Jamaica, and gathered a few of his early poems, hoping to sell them for enough to pay the expenses of his journey. The result was the famous Kilmarnock Edition of the Poetical Works of Robert Burns, published in 1786, for which he was offered 20 pounds. It is said that he even; bought his ticket, and on the night before the ship sailed wrote his Farewell to Scotland, which he intended to his last song on Scottish soil.

In the morning he changed his mind, led partly by the dim foreshadowing of the result of his literary adventure for the little book caught all Scotland by storm. Not only scholars, literary men, but even cowboys and maid servants, eagerly spent their hard earned shillings for the new book. Instead of going to America, the young poet hurried to Edinburgh to arrange for another edition of his work. His journey was a constant success, and in the capital he was welcomed and feasted by the best of Scottish society. This unexpected triumph lasted only one winter. Burns' extreme fondness for a fast life shocked his cultured entertainers, and when he returned to Edinburgh next winter, he received scant attention. He left the capital and went back in disappointment to the soil, where he was more at home.

Burns had the first edition of his poems published because______.

A.he could not bear the temptation of being famous

B.he thought that it would bring him a large sum of money

C.he felt like going to travel for pleasure

D.he needed money to go to another country

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第5题

Although plastic surgery is created to improve the looks of a person, there are a certain percentage of____.

A、effect

B、results

C、consequences

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第6题

A rose by any other name may smell as sweet, but if it's not red or yellow, it doesn't sell. According to James Crowe, chief executive of the Worcester -- based research company, Scintilla, the color of a product can dictate the strength of its sales.

His company has pioneered a method of testing consumer response to color which he claims can predict, with 90% accuracy, sales of a new product for up to 18 months after the launch. The method, "Chromtest", has been used to test everything from ladies' dresses to sunglasses. Clients include Parsifal Lager, Amir Fashions, Coloroll Wallpaper and Meadowcourt China.

Color, says Mr. Crowe, is critical in ensuring product acceptance. It is not merely a case of choosing an acceptable primary color -- shades, tones and texture can all have a bearing on the consumer's final choice.

"We could take 10 colors, each with six shades and virtually guarantee that two of the shades would be most popular with 80% of the people interviewed," he said. "Products are associated with lifestyle. most kitchens are now in wood so if you make toasters you don't want a color that is unsuitable." Mr. Crowe, a former lecturer at the Institute of Marketing, formed Scintilla in 1992 with the help of a $ 5,000 second mortgage. First year turnover was $100,000. This year with 30 staff it will be ten times that. Chromtest, which was developed with the help of Crowe's artist wife, Susanne, now accounts for around 70% of turnover and provides most of the profits.

Crowe admits that British companies still have their doubts, though he says a few retailers now insist that products are color screened before they are allowed on their shelves. He contrasts this with European manufacturers who commission over half the company's works.

European tests do vary dramatically, however, and Crowe argues that, as with branding, color and design for pan-European products carry numerous pitfalls. For example, a recent test of a brown dinner service in Britain, Germany and France shows that while consumers in the first two countries like the product, Parisians will not eat off brown plates.

Scintilla was the first company to

A.sell red and yellow roses.

B.measure customer response to color.

C.give lecturers on marketing.

D.develop a method to predict business turnover.

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第7题

听力原文: The first of an expected 4,000 Pakistani soldiers have arrived in Sierra Leone to bolster existing U. N. peacekeeping forces.

A spokeswoman for the U. N. mission in Sierra Leone, Margaret Nowicki, says 265 Pakistani soldiers arrived Thursday in the capital, Freetown. U.N. member states have already sent 12,000 soldiers for peacekeeping service in the war-torn African country. The world body wants to deploy troops in Sierra Leone's diamond-producing eastern regions, under terms of a cease-fire agreement worked out last November with the government and rebel forces.

Rebels from the Revolutionary United Front have battled the Sierra Leonean Army for 10 years in a vicious conflict for control of the diamond fields. The guerrillas have become notorious for killing and maiming thousands of civilians, including children.

How many Pakistani soldiers arrived in Sierra Leone Thursday?

A.4,000.

B.265.

C.12,000.

D.10.

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第8题

Even the newest gardener realizes that plants die without water; what is not so well known is that plants die equally decisively, though not so quickly, if they are overwatered. Beginners usually decide to play it safe and keep their potted plants thoroughly wet. In consequence, death by drowning is one of the commonest disasters to befall the plants of a new horticulturist. Plants wither away if they don't get enough water, and this draws attention to their problem. A plant that has been slightly underwatered so that it droops strikes terror into the heart of its new owner. But it will, in fact, recover completely as long as rescue comes in time and the process is not repeated too often. Overwatered plants, unfortunately, do not give any such obvious signal; slowly they cease to thrive and the first visible indication of serious trouble is a yellowing of the lower leaves. Unless the overwatered pot soil is given a considerable period without water, during which time the plant will continue to look wretched, it will suddenly collapse in exactly the same way as the underwatered plant but with no chance of being revived(复活)because the roots have rotted away.

From the text we can infer a horticulturist is person engaged in ______.

A.growing plants

B.raising birds

C.cutting plants

D.studying the death cause of plants

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第9题

This monument image was designed to stir up emotions of awe and respect, but could scarcely evoke feelings of warmth and affection.

A.regulate l

B.agitate

C.tangle

D.teem

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