CHAPTER 2 COVERAGE OF LEARNING OBJECTIVES FUNDA- CRITICAL CASES, MENTAL THINKING NIKE 10K, EXERCISES EXCEL, AND COLLAB., LEARNING MATERIAL EXERCISES PROBLEMS & OBJECTIVE INTERNET EXERCISES LO1: Explain how cost A1, B1 25, 26, 28, 47,49, 51, 68 drivers affect cost 30, 31 53, 56 behavior. LO2: Show how A1, B1, A2, 25, 26, 29, 47,49, 52, 68, 69, 73 changes in activity A3, B2, B3 30, 31, 32, 53, 54, 56, cost-driver levels affect 41, 48 59, 60, 63 variable and fixed costs. LO3: Explain step- and A4,B4 24,36,37,38, 75 mixed-cost behavior. 39 LO4: Create a 33, 34, 49 graph 35,40, and understand the assumptions behind it. LO5: Calculate A2, A3, B2, 40, 41,42, 43 47,50, 52, 68, 69, 73, even sales volume in B3 54, 55, 57, 74 total dollars and total 59, 61 units. LO6: Calculate sales A2 , B3 33, 34, 43, 47,50, 52, 69 volume in total dollars 62 54, 55, 57, and total units to reach 59, a target profit. LO7: Differentiate 61 between contribution margin and margin. LO8: Explain the 44 64, 65 70 effects of sales mix on profits (Appendix 2A).
CHAPTER 2 COVERAGE OF LEARNING OBJECTIVES LEARNING OBJECTIVE FUNDA- MENTAL MATERIAL CRITICAL THINKING EXERCISES AND EXERCISES PROBLEMS CASES, NIKE 10K, EXCEL, COLLAB., & INTERNET EXERCISES LO1: Explain how cost drivers affect cost behavior. A1, B1 25, 26, 28, 30, 31 47,49, 51, 53, 56 68 LO2: Show how changes in activity cost-driver levels affect variable and fixed costs. A1, B1, A2, A3, B2, B3 25, 26, 29, 30, 31, 32, 41, 48 47,49, 52, 53, 54, 56, 59, 60, 63 68, 69, 73 LO3: Explain step- and mixed-cost behavior. A4,B4 24,36,37,38, 39 75 LO4: Create a graph and understand the assumptions behind it. 33, 34, 35,40, 49 LO5: Calculate sales volume in total dollars and total units. A2, A3, B2, B3 40, 41,42, 43 47,50, 52, 54, 55, 57, 59, 61 68, 69, 73, 74 LO6: Calculate sales volume in total dollars and total units to reach a target profit. A2 , B3 33, 34, 43, 62 47,50, 52, 54, 55, 57, 59, 69 LO7: Differentiate between contribution margin and margin. 61 LO8: Explain the effects of sales mix on profits (Appendix 2A). 44 64, 65 70 even
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