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1. Which one of the following uses the number of units of an input factor in its assessment
of productivity?
2. Which one of the following is a productivity measure that focuses on the relationship
between only one of the inputs and the output attained?
3. Which one of the following does not use the dollar amount of the input in assessing
productivity?
4. Which one of the following measures the relationship between the output attained and
the total input costs of all the required input resources?
5. Productivity can be thought of as:
6. A primary objective in measuring productivity is to improve operations either by using
fewer inputs to produce the same output, or to produce:
7. A measure of productivity can be either:
8. A partial operational productivity measure:
9. The experience of many firms is that decreases in labor costs may:
10. Efforts to improve productivity should be focused only on:
11. One major problem in measuring the productivity of a service organization is the absence
of:
12. A selling price variance is:
13. The sales volume variance is:
14. The two major contributing factors to a sales volume variance are deviations in:
15. The sales mix variance for a firm is ultimately expressed in terms of:
16. An unfavorable sales mix variance arises for a product when the:
17. When the actual sales-mix shifts toward a mix of products with lower contribution
margins, there will be negative effects on a firm's:
18. When the mix of products sold shifts toward the high contribution margin product, the
total:
19. The market size variance arises because of changes:
20. Decreasing selling prices in order to secure higher sales volumes or market shares:
21. The sales quantity variance of a firm arises when the:
22. A firm with a declining market share percentage may still earn a higher operating income
if the:
23. The market share variance is:
24. Weighted-average budgeted contribution margin per unit is:
25. (Units sold - budgeted sales units) × (Budgeted contribution margin per unit) equals:
26. Which one of the following is the result of the [(units sold) × (actual selling price per
unit)] - [(units sold) × (budgeted selling price per unit)]:
27. (Budgeted contribution margin per unit) × (units sold - units budgeted to be sold) ×
(budgeted sales mix of the product) equals:
28. Which one of the following is a result of the difference between the actual sales mix and
the budgeted sales mix?
29. (Budgeted sales mix- actual sales mix) × (total quantity sold) × (budgeted contribution
margin per unit of the product) equals:
30. The effect of changes in the total industry sales of the firm's product is measured by:
31. The effect of changes in a product's proportion of the total market are measured by:
32. Sales volume variances can have significant implications for strategic management. An
unfavorable sales volume variance may indicate that:
33. Darwin, Inc., provided the following information (round calculations to two significant
digits):
Budgeted production 10,000 units
Actual production 9,500 units
Budgeted input 9,750 gallons
Actual input 8,950 gallons
What is the actual partial operational productivity ratio?
1.06 = 9,500 ÷ 8,950
34. Erwin Co. provided the following information for a selected production factor:
Budgeted production 12,000 units
Actual production 11,000 units
Budgeted input 12,000 gallons
Actual input 10,800 gallons
The actual partial operational productivity ratio of the production factor is (round to two
significant digits):
35. Gutsen Communications Inc. manufactures a scrambling device for cellular phones. The
main component of the scrambling device is a very delicate part—DTV-12. DTV-12 requires
careful handlings during manufacturing. Once damaged, the part must be discarded. Only skilled
laborers are hired to manufacture and install DTV-12. Damages still occur, however. The
following are the operating data of Gutsen Communications Inc. for 2015 and 2016 relative to the
insertion of DTV-12. Round calculations to two significant digits.
2015 2016
Number of phones manufactured 600,000 780,000
Units of DTV-12 used 960,000 1,072,500
Direct labor hours for DTV-12 insertion 1,800 2,600
Total cost of DTV-12 units $1,443,750 $2,333,750
Direct labor wage rate per hour $67 $82
The partial operational productivity ratio of DTV-12 in 2015 is:
