But passing CPA certification MA Book exam is not so simple. In order to give to relieve pressure and save time and effort for candidates who take a preparation for the MA Book certification exam, Omgzlook specially produce a variety of training tools. So you can choose an appropriate quick training from Omgzlook to pass the exam. Because there are excellent free trial services provided by our MA Book exam guides, our products will provide three demos that specially designed to help you pick the one you are satisfied. On the one hand, by the free trial services you can get close contact with our products, learn about the detailed information of our MA Book study materials, and know how to choose the different versions before you buy our products. The product of Omgzlook is a very reliable training tool for you.
Certified Public Accountant MA Omgzlook is a professional website.
We just contain all-important points of knowledge into our MA - Management Accounting Book latest material. If you have any questions about the exam, Omgzlook the CPA MA Frequent Updates will help you to solve them. Within a year, we provide free updates.
Considering many exam candidates are in a state of anguished mood to prepare for the MA Book exam, our company made three versions of MA Book real exam materials to offer help. All these variants due to our customer-oriented tenets. As a responsible company over ten years, we are trustworthy.
Actually, CPA MA Book exam really make you anxious.
After our unremitting efforts, MA Book learning guide comes in everybody's expectation. Our professional experts not only have simplified the content and grasp the key points for our customers, but also recompiled the MA Book preparation materials into simple language so that all of our customers can understand easily no matter which countries they are from. In such a way, you will get a leisure study experience as well as a doomed success on your coming MA Book exam.
Every version of MA Book study materials that we provide to you has its own advantage: the PDF version has no equipment limited, which can be read anywhere; the online version can use on any electronic equipment there is network available; the software version can simulate the real MA Book exam environment to let you have more real feeling to MA Book real exam, besides the software version can be available installed on unlimited number devices.
MA PDF DEMO:
QUESTION NO: 1
Henlow plc manufactures two products, Click and Flick. It intends to produce 2,000 units of each product in the next year to meet the sales budget.
Each Click requires 2 kg of material Z and 1 kg of material Y and each Flick requires 3 kg of material Z and 4 kg of material Y.At present there are 200 kg of Z and 500 kg of Y in inventory.
Henlow plc intends to increase the inventory levels of these materials by the end of the year to 600 kg of Z and 800 kg of Y.
Material Z costs $4 per kg and material Y costs $5 per kg.
What is the total materials purchase for the next year?
A. $86,900
B. $90,000
C. $93,100
D. $96,400
Answer: C
QUESTION NO: 2
Coolbreeze Co manufactures refrigerators. The company isorganizedon a divisionalised basis and has two divisions (compressor and cabinet).
The compressor division transfers 65% of its output to the cabinet division for $85 per unit, and sells the rest of its output to external companies for $92 per unit.
The cabinet division sells the final product at an average selling price of $495 per unit. In the next month, it expected that the compressor division will produce 27,000 units. The variable cost of manufacturing compressors is $62 per unit.
Assuming that the divisions operate with total autonomy, which of the following options is the most likely reason for making internal transfers at a value which is less than the external selling price of the compressor division?
A. Head office has imposed the transfer price.
B. The management of the compressor division are seeking to restrict the quantity produced.
C. Some additional costs are incurred on external sales.
D. The transfer price has been set to allow the cabinet division to compete through lower prices.
Answer: C
QUESTION NO: 3
Budgeted sales of X for December are 18,000 units. At the end of the production process for X,
10% of production units are scrapped as defective. Opening inventories of X for December are budgeted to be 15,000 units and closing inventories will be 11,400 units. All inventories of finished goods must have successfully passed the quality control check. The production budget for X for
December, in units, is:
A. 12,960
B. 14,400
C. 15,840
D. 16,000
Answer: D
QUESTION NO: 4
Consider the following uses of budgets in planning:
(i)Toascertain the resources needed to achieve corporate objectives, given a specific level of activity;
(ii)Toprepare contingency budgets, based on varying levels of activity.
Which type of budget (fixed or flexible) is most appropriate for these uses?
A. Fixed = (i) and (ii), Flexible = neither (i) nor (ii)
B. Fixed = (i) only, Flexible = (ii) only
C. Fixed = (ii) only, Flexible = (i) only
D. Fixed = neither (i) nor (ii), Flexible = (i) and (ii)
Answer: B
QUESTION NO: 5
A division manufacturing a single product which sells for $325 has the following unit cost structure: $ Direct materials95 Directlabor78
Variable overheads56 Share of fixed costs45 Total cost274
In the coming period, the budgeted production volume is 10,000 units.
What is the budgeted breakeven sales volume (to the nearest unit)?
A. 1,385 units
B. 4,688 units
C. 8,824 units
D. 10,000 units
Answer: B
By passing the exams multiple times on practice test software, you will be able to pass the real Amazon AI1-C01 test in the first attempt. Juniper JN0-223 - Besides, you will enjoy the money refund policy in case of failure. To make sure your situation of passing the certificate efficiently, our Network Appliance NS0-701 study materials are compiled by first-rank experts. Our CompTIA 220-1102 free demo is available for all of you. First of all, our ISC CISSP study dumps cover all related tests about computers.
Updated: May 26, 2022