54711. If a company implements a just-in-time inventory management program, it would expect that itsinventory turnover ratio willa.increase, and its days sales in inventory will decrease.b.increase, and its days sales in inventory will increase.c.decrease, and its days sales in inventory will decrease.d.decrease, and its days sales in inventory will increase.12. A company uses cost-volume-profit analysis to evaluate a new product. The total fixed costs ofproduction per year are $160,000. The unit variable cost is $50. Which one of the followingcombinations of unit selling price and breakeven number of units sold per year is correct?a.$50 selling price and 3,200 breakeven number of units.b.$100 selling price and 1,600 breakeven number of units.c.$25 selling price and 6,400 breakeven number of units.d.$70 selling price and 8,000 breakeven number of units.13. A company had total sales of $500,000 in the first quarter of the year, which was the sameamount as it recorded in the first quarter of the prior year. However, its accounts receivablebalance increased from $230,000 last year to $300,000 this year. Which one of the following isthemostlikely explanation for the increase in the accounts receivable balance?a.The company initiated the use of factoring in the current year.b.The company shortened its payment terms in the current year from 60 days to 30 days.c.The company discontinued the use of factoring in the current year.d.The company hired more people in its credit and collections department.14. How can a management accountant use the Fraud Triangle to identify and manage the risk offraud?a.The Fraud Triangle provides a model for explaining the pressures, rationalizations, andopportunities that influence people to commit fraud.b.The Fraud Triangle provides a SOX-compliant model for examining the company’s internalcontrol environment in terms of its risk of fraud.c.The Fraud Triangle provides a model for explaining the motives, means, and opportunitiesthat influence people to commit fraud.