With a total new perspective, MA Book study materials have been designed to serve most of the office workers who aim at getting an exam certification. Moreover, MA Book exam questions have been expanded capabilities through partnership with a network of reliable local companies in distribution, software and product referencing for a better development. That helping you pass the MA Book exam successfully has been given priority to our agenda. Our brand has marched into the international market and many overseas clients purchase our MA Book exam dump online. As the saying goes, Rome is not build in a day. They are quite convenient.
Certified Public Accountant MA You can consult our staff online.
Certified Public Accountant MA Book - Management Accounting The most interesting thing about the learning platform is not the number of questions, not the price, but the accurate analysis of each year's exam questions. Providing various and efficient Reliable MA Real Test exam preparation with reasonable prices and discounts, satisfy your need with considerate after-sales services and we give back all your refund entirely once you fail the Reliable MA Real Test test unluckily. All those features roll into one.
Highlight a person's learning effect is not enough, because it is difficult to grasp the difficulty of testing, a person cannot be effective information feedback, in order to solve this problem, our MA Book real exam materials provide a powerful platform for users, allow users to exchange of experience. Here, the all users of our MA Book learning reference files can through own id to login to the platform, realize the exchange and sharing with other users, even on the platform and more users to become good friends, encourage each other, to deal with the difficulties encountered in the process of preparation each other. Our MA Book learning reference files not only provide a single learning environment for users, but also create a learning atmosphere like home, where you can learn and communicate easily.
CPA MA Book - Your exam results will help you prove this!
With the most scientific content and professional materials MA Book preparation materials are indispensable helps for your success. Such a valuable acquisition priced reasonably of our MA Book study guide is offered before your eyes, you can feel assured to take good advantage of. And we give some discounts from time to time on our MA Book exam questions for promoting. If you come to visit our website more times, you will buy our MA Book practice engine at a more favorable price.
Our MA Book test torrent is carefully compiled by industry experts based on the examination questions and industry trends in the past few years. More importantly, we will promptly update our MA Book exam materials based on the changes of the times and then send it to you timely.
MA PDF DEMO:
QUESTION NO: 1
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: 2
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
QUESTION NO: 3
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: 4
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: 5
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
Materials trends are not always easy to forecast on our study guide, but they have predictable pattern for them by ten-year experience who often accurately predict points of knowledge occurring in next Salesforce CRT-251 preparation materials. Our employees are diligent to deal with your need and willing to do their part on the Salesforce OmniStudio-Consultant study materials. And the content of our ASQ CSQE study questions is easy to understand. Huawei H28-155_V1.0 - High accuracy and high quality are the reasons why you should choose us. Our SAP C-ABAPD-2309 training materials are your excellent choices, especially helpful for those who want to pass the exam without bountiful time and eager to get through it successfully.
Updated: May 26, 2022