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Staff alerts you that one of their clients seems to become aggressive when he has not consumed food for several hours. This phenomenon demonstrates the effect of a(n):
A. Negative reinforcer
B. Conditioned stimulus
C. Discriminative stimulus
D. Establishing operation
Answer: D
Which of the following statements is most correct?
A. All else being equal, an increase in a firm's fixed costs will decrease its degree of operating leverage.
B. Firms that have large fixed costs and low variable costs have a higher degree of financial leverage than do firms with low fixed costs and high variable costs.
C. If a firm's net income rises 10 percent every time its EBIT rises 10 percent, this implies the firm has no debt outstanding.
D. All of these statements are correct.
E. None of these statements are correct.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
If no debt were used, there will be no interest charges, which is included in net income but not EBIT.
A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine.
The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:
Calculate the annual profit per machine for each of the three sizes of machine using activity-based costing.
A. Profit Per Machine using ABC: Small $176, Medium $1341, Large $946
B. Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
C. Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046
D. Profit Per Machine using ABC: Small $166, Medium $1241, Large $746
E. Profit Per Machine using ABC: Small $376, Medium $2341, Large $986
F. Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046
Answer: D
You want to ensure that interface routes appear in multiple routing instances. Which configuration accomplishes this scenario?
A. Configure a RIB group and configure the router to install interface routes in the RIB group.
B. Configure each interface under multiple routing instances.
C. Add an import policy for each routing instance.
D. Configure the routing instance to be a forwarding type instead of a virtual-router type.
Answer: A
Explanation:
Topic 3, Volume C
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