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NEW QUESTION: 1
A tool may shift, a gauge may move, a machine may wear, or an operator may make a mistake, there is a specific reason for these causes of variation, which is called:
A. Flexible variation
B. Assignable variation
C. Transferable variation
D. Convertible variation
Answer: B

NEW QUESTION: 2
What is another name for a denial-of-service attack?
A. Packet sniffing
B. Data theft
C. Port scanning
D. TCP sync attack
Answer: D

NEW QUESTION: 3
Company F applies a target pricing and costing approach. The following information about costs and revenues of Company F's product are available for the year just ended:

Company F plans to increase unit sales to 80,000 by reducing the product's unit price to US $320. If Company F desires a unit target operating income of 12%, by what amount must it reduce the full cost per unit?
A. US $38.40
B. US $32.00
C. US $80.00
D. US $70.40
Answer: D
Explanation:
Unit target operating income is US $38.40 12% > $320 unit target price). Hence, the unit target full cost is US $281.60 $320 - $38.40). The current full cost per unit is US $352.00 [($13,200,000 CGS + $7,920,000 other value chain operating costs) - 60,000 units sold], so the necessary reduction in the full cost per unit is US $70.40 $352.00 - $281.60).

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