관리회계 문제 만들기
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- 2021.11.30
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- 2019.01
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[4~6] Porter’s Picture manufactures various picture. Each new employee takes 4 hours to make the firs picture frame. The manufacturing overhead charge per hour is $30.
[4] Using an 80% cumulative average-time learning curve indicates that the second setup on the new machine is expected to take?
A) 2 hours
B) 2.2 hours
C) 2.4 hours
D) 2.6 hours
Answer: C
<중 략>
[7] Over the short run, a nonlinear cost function would most likely result from all of the following EXCEPT:
A) quantity discounts for each additional 20,000 parts purchased
B) hiring a third production supervisor
C) purchasing another $300,000 printing machine to double production
D) incurring greater total utility costs for each machine-hour of operation
Answer: D
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