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NEW QUESTION: 1
A company has US $450,000 per year of fixed production costs, of which US $150,000 are noncash outlays. The variable cost per unit is US $15, and the unit selling price is US $25. The breakeven volume in sales units for this company would be:
A. 45,000 units.
B. 18,000 units.
C. 60,000 units.
D. 30,000 units.
Answer: A
Explanation:
The breakeven volume in sales units equals fixed costs divided by the unit contribution margin unit price - unit variable cost). Hence, the breakeven point is 45,000 units [US $450,000 - $25 - $15)]. Data regarding Year 1 operations for an enterprise that had no beginning or ending inventories are as follows:

The enterprise estimates that next year direct materials costs will increase by 10% and direct labor costs will increase by US $0.60 per unit to US $5.40 per unit. In addition, fixed selling expenses will increase by US $29,520. All other costs will be incurred at the same rates or amounts as the current year.

NEW QUESTION: 2



A. Option C
B. Option A
C. Option B
D. Option D
Answer: D

NEW QUESTION: 3
Note: This question is part of a series of questions that present the same scenario. Each question in the series contains a unique solution that might meet the stated goals. Some question sets might have more than one correct solution, while others might not have a correct solution.
After you answer a question in this section, you will NOT be able to return to it. As a result, these questions will not appear in the review screen.
Your company uses Microsoft SQL Server to deploy a data warehouse to an environment that has a SQL Server Analysis Services (SSAS) instance. The data warehouse includes the Fact.Order table as shown in the following table definition. The table has no indexes.

You must minimize the amount of space that indexes for the Fact.Order table consume. You run the following queries frequently. Both queries must be able to use a columnstore index:

You need to ensure that the queries complete as quickly as possible.
SolutionvYou create two nonclustered indexes. The first includes the [Order Date Key] and [Tax Amount] columns. The second will include the [Order Date Key] and [Total Excluding Tax] columns.
Does the solution meet the goal?
A. No
B. Yes
Answer: A