| EXAM IV KEY FIGURES |
| PROBLEM 11-29 | | | SPECIAL ORDER, SHORT-RUN PRICING |
| | | 7.5 | 1. Change in operating income with acceptance of Bench order |
| | | 7.5 | 2a. Change in operating income with acceptance of Bench order under new scenario |
| | | 5 | 2b. Price for indifference betwee accepting or rejecting the special order |
| | | 5 | 2c. Other factors |
| PROBLEM 11-34 | | | OPPORTUNITY COSTS |
| | | 5 | 1 Contribution margin with opportunity costs |
| | | 5 | 2 What is the difference in operating income from purchasing 3,500 units? |
| | | 5 | 3 What is the minimum price for purchasing the units? |
| PROBLEM 11-41 | | | CLOSING DOWN DIVISIONS |
| | | 10 | 1 What is the increase/decrease in operating income if division A is closed? |
| | | 10 | 2 . What is the increase/decrease in operating income if division A is closed? |
| | | 5 | 3 Other factors |
| PROBLEM 13-29 | | | COST-PLUS, TIME & MATERIALS, ETHICS |
| | | 5 | 1 Repair price quote |
| | | 5 | Replace price quote |
| | | 5 | 2 What is the cost-effective option from a customer perspective? |
| | | 5 | 3 What is the profit-maximizing recommendation from A&L's perspective? |
| | | 15 | With reference to the IMA Cost of Professional Conduct at www.imanet.org, what is an ethical course of action? |
| | | 100 |