What is the primary purpose of a literature review?

Yanni Corporation has two divisions: the East Division and the West Division. The corporation’s net operating income is $12,000. The East Division’s divisional segment margin is $20,000 and the West Division’s divisional segment margin is $31,000. What is the amount of the common fixed expense not traceable to the individual divisions?

An activity-based costing system is not allowed under GAAP (generally accepted accounting principles) because:

A company that produces a single product has provided the following data concerning its most recent month of operations:         Selling price $ 121 Units in beginning inventory   0 Units produced   6,000 Units sold   5,600 Units in ending inventory   400 Variable costs per unit:     Direct materials $ 38 Direct labor $ 53 Variable manufacturing overhead $ 3 Variable selling and administrative expense $ 6 Fixed costs:     Fixed manufacturing overhead $ 30,000 Fixed selling and administrative expense $ 38,000   What is the total period cost for the month under variable costing?

Northern Pacific Fixtures Corporation sells a single product for $20 per unit. If variable expenses are 58% of sales and fixed expenses total $12,000, the break-even point is close to:

Sunrise Corporation produces a single product and has the following cost structure:         Number of units produced each year   7,000 Variable costs per unit:     Direct materials $ 31 Direct labor $ 12 Variable manufacturing overhead $ 2 Variable selling and administrative expense $ 5 Fixed costs per year:     Fixed manufacturing overhead $ 441,000 Fixed selling and administrative expense $ 112,000   The product cost per unit under absorption costing is:

Denmark Inc. has provided the following income statement. Assume that the following information is within the relevant range.         Sales (7,000 units) $ 210,000 Variable expenses   136,500 Contribution margin   73,500 Fixed expenses   67,200 Net operating income $ 6,300   The number of units that must be sold to achieve a target profit of $33,600 is closest to:

If a company increases its selling price by $5 per unit due to an increase in its variable cost of $6 per unit at the same time, and there is no changes on the quantity sold and the fixed expenses. The net income will:

Geortz Corporation manufactures two products: Product N49 and Product PC5. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products N49 and PC5.   Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine-hours $ 180,000 9,000 MHs Machine setups Number of setups $ 125,000 250 setups Product design Number of products $ 44,000 2 products General factory Direct labor-hours $ 260,000 10,000 DLHs   Activity Measure Product N49 Product PC5 Machine-hours 5,000 4,000 Number of setups 160 90 Number of products 1 1 Direct labor-hours 4,000 6,000   Using the ABC system, how much total manufacturing overhead cost would be assigned to Product N49? 

Which type of finding is a statement of a correlational relationship?