"Corporate Finance": Floating coefficient

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯：小鞠橘桔 2021/03/16 14:35:51　字體：大小

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Questions 1:

The unit contribution margin for a product is $12. Assuming fixed costs of $12,000, interest costs of $3,000, and a tax rate of 40%, the operating breakeven point (in units) is closest to:

A、 1,250.

B、 750.

C、 1,000.

Questions 2:

The following information is available for a company’s bank account:

Corporate Finance: Floating coefficient

The float factor for the company is closest to:

A、 2.3.

B、 6.4.

C、 0.4.

View answer resolution

【Answer to question 1】C

【analysis】

Corporate Finance: Floating coefficient

B is incorrect because the numerator is ($12,000 + $3,000) × (1 – 40%).

A is incorrect because the numerator is ($12,000 + $3,000) making it the breakeven quantity, QBE, and not the operating breakeven quantity, QOBE.

【Answer to question 2】A

【analysis】

A is correct.

Corporate Finance: Floating coefficient

B is incorrect because it uses (Total deposit/Average daily float).

C is incorrect because it uses (Average daily deposit/Average daily float).

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