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NEW QUESTION: 1
1 학년 단위 판매의 손익분기 점은 다음과 같습니다.
A. 36,495 대
B. 46.080 단위.
C. 56.320 단위.
D. 42.240 단위.
Answer: B
Explanation:
The breakeven point in unit sales equals total rests divided by the unit contribution margin UCM). Total fixed costs are US $1,520,640 $600,000 + 7,00 u + $352,800), and the UCM is US $33 [$4,950,000 contribution margin sales minus variable costs) -100,000 units sold]. Hence, the breakeven point in unit sales is 46,080 units US $1,520,640 + $33). Data regarding Year 1 operations for an enterprise that had no beginning or ending inventories are as follows:

The enterprise estimates that next year direct materials costs will increase by 10% and direct labor costs will increase by U' To U. unit to US $5.40 per unit. In addition, fixed selling expenses will increase by US $29,520_ All other costs will b. incurred at the same rates or amounts as the current year.

NEW QUESTION: 2

A. Option B
B. Option A
C. Option C
D. Option D
Answer: B

NEW QUESTION: 3
Which of the following is not a security goal for remote access?
A. Automated login for remote users
B. Reliable authentication of users and systems
C. Protection of confidential data
D. Easy to manage access control to systems and network resources
Answer: A
Explanation:
An automated login function for remote users would imply a weak authentication, thus certainly not a security goal.
Source: TIPTON, Harold F. & KRAUSE, Micki, Information Security Management
Handbook, 4th edition, volume 2, 2001, CRC Press, Chapter 5: An Introduction to Secure
Remote Access (page 100).

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