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NEW QUESTION: 1
Which of the following is not expressly incorporated into the Degree of Total Leverage (DTL) calculation?
A. Fixed costs
B. Sales
C. Interest expense
D. Variable costs
E. Common shares outstanding
F. None of these answers
Answer: E
Explanation:
Explanation/Reference:
Explanation:
The Degree of Total Leverage (DTL) calculation measures the percentage change in EPS from a given percentage change in sales. The equation used to produce DTL is as follows:
{DTL = [(Sales - Variable Costs) / (Sales - Variable Costs - Fixed Costs - Interest Expense)]. Of all the choices listed, "only the number of common shares outstanding" is not expressly incorporated into the DTL calculation.

NEW QUESTION: 2
DRAG DROP

Answer:
Explanation:

NEW QUESTION: 3
다음은 두 프로세스에서 제조업체의 두 제품이 소비 한 시간과 관련된 데이터입니다.

The constraint is:
A. 제품 A.
B. 주어진 정보에서 확인할 수 없습니다.
C. 조립품의 제품 B.
D. 조립 활동.
Answer: D
Explanation:
In theory of constraints (TOC) analysis, the constraint (bottleneck) operation is the slowest part of the process. It can usually be identified as the one where work-in-process backs up the most. Of this manufacturer's two operations, the one that requires the most total time is assembly.