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NEW QUESTION: 1
ABC Company는 완제품 중 하나를 생산하는 데 사용되는 구성 요소를 제조합니다. 12,000 대가 생산 될 때 단위당 총 비용은 35 달러이며 다음과 같이 구분됩니다. XYZ Company는 12,000 개의 부품을 ABC에 각각 37 달러에 판매하기로 제안했습니다. ABC가이 제안을 수락하는 경우 현재 구성 요소를 제조하는 데 사용되는 일부 시설을 4 만 달러의 창고 공간으로 임대 할 수 있습니다. 그러나 현재 각 구성 요소에 적용된 고정 오버 헤드의 3 달러는 ABC의 다른 제품에 포함되어야 합니다. XYZ Company에서 구성 요소를 구매할 때 ABC Company의 차등 비용은 얼마입니까?

A. US $ 8,000
B. US $ 20,000
C. US $ 24,000
D. US $ 44,000
Answer: B
Explanation:
Differential incremental) cost is the difference in total cost between two decisions. The relevant costs do not include unavoidable costs, such as the US $3 of fixed overhead. It would cost ABC an additional US $20,000 to purchase, rather than manufacture, the components.

The segmented income statement for a retail company with three product lines is presented below:

The company buys the goods in the three product lines directly from manufacturers' representatives. Each product line is directed by a manager whose salary is included in the administrative expenses. Administrative expenses are allocated to the three product lines equally because the administration is spread evenly among the three product lines.
Salaries represent payments to the workers in each product line and therefore are traceable costs of each product line. Advertising promotes the entire company rather than the individual product lines. As a result, the advertising is allocated to the three product lines in proportion to the sales revenue. Commissions are paid to the salespersons in each product line based on 2% of gross sales. Rent represents the cost of the retail store and warehouse under a lease agreement with 5 years remaining. The product lines share the retail and warehouse space, and the rent is allocated to the three product lines based on the square footage occupied by each of the product lines.

NEW QUESTION: 2
Which three types of content can be downloaded from external content providers?
A. "Not a Match" List
B. Restricted Party List
C. Product Classification Group
D. HTS-MX
E. ECCN-US
Answer: A,D,E

NEW QUESTION: 3
ソリューションアーキテクトが新しいAWSアカウントを作成し、AWSアカウントのルートユーザーアクセスを保護する必要があるこれを達成するアクションの組み合わせはどれですか。 （2つ選択してください。）
A. rootユーザーに対して多要素認証を有効にします
B. 管理権限を含むグループにrootユーザーを追加します。
C. rootユーザーが強力なパスワードを使用していることを確認します
D. インラインポリシードキュメントを使用して、必要な権限をrootユーザーに適用します
E. 暗号化されたAmazon S3バケットにルートユーザーアクセスキーを保存します
Answer: A,B

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