Nowadays, our learning methods become more and more convenient. Advances in technology allow us to learn freely on mobile devices. However, we understand that some candidates are still more accustomed to the paper, so our MA Exam study materials provide customers with a variety of versions to facilitate your learning process: the PDF, Software and APP online. We provide one year studying assist service and one year free updates downloading of CPA MA Exam exam questions. If you fail exam we support to exchange and full refund. So you need to be brave enough to have a try.
Certified Public Accountant MA At last, you will not regret your choice.
Certified Public Accountant MA Exam - Management Accounting we can give you 100% pass rate guarantee. Through our short-term special training You can quickly grasp IT professional knowledge, and then have a good preparation for your exam. We promise that we will do our best to help you pass the CPA certification MA Reliable Exam Online exam.
Our MA Exam exam materials give real exam environment with multiple learning tools that allow you to do a selective study and will help you to get the job that you are looking for. Moreover, we also provide 100% money back guarantee on our MA Exam exam materials, and you will be able to pass the MA Exam exam in short time without facing any troubles. By clearing different CPA exams, you can easily land your dream job.
CPA MA Exam - We can help you to achieve your goals.
With the help of our MA Exam practice materials, you can successfully pass the actual exam with might redoubled. Our company owns the most popular reputation in this field by providing not only the best ever MA Exam study guide but also the most efficient customers’ servers. We can lead you the best and the fastest way to reach for the certification of MA Exam exam dumps and achieve your desired higher salary by getting a more important position in the company.
Gorky once said that faith is a great emotion, a creative force. My dream is to become a top IT expert.
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
IBM C1000-172 - If you have any question that you don't understand, just contat us and we will give you the most professional advice immediately. Nutanix NCSE-Core - In real life, every great career must have the confidence to take the first step. SAP P-SAPEA-2023 - It is universally acknowledged that time is a key factor in terms of the success of exams. SAP C-HRHFC-2405 - And you can download these materials and print it out for study at any time. SAP C_CPE_16 test guide is not only the passbooks for students passing all kinds of professional examinations, but also the professional tools for students to review examinations.
Updated: May 26, 2022