Unlike other question banks that are available on the market, our MA Exams guide dumps specially proposed different versions to allow you to learn not only on paper, but also to use mobile phones to learn. This greatly improves the students' availability of fragmented time. You can choose the version of MA Exams learning materials according to your interests and habits. We learned that a majority of the candidates for the MA Exams exam are office workers or students who are occupied with a lot of things, and do not have plenty of time to prepare for the MA Exams exam. Taking this into consideration, we have tried to improve the quality of our MA Exams training materials for all our worth. If you still fail to pass the exam, you can take back your money in full without any deduction.
Certified Public Accountant MA As for us, the customer is God.
Certified Public Accountant MA Exams - Management Accounting They can not only achieve this, but ingeniously help you remember more content at the same time. Many customers may be doubtful about our price. The truth is our price is relatively cheap among our peer.
Our MA Exams preparation practice are highly targeted and have a high hit rate, there are a lot of learning skills and key points in the exam, even if your study time is very short, you can also improve your MA Exams exam scores very quickly. Even if you have a week foundation, I believe that you will get the certification by using our MA Exams study materials. We can claim that with our MA Exams practice engine for 20 to 30 hours, you will be ready to pass the exam with confidence.
You will never worry about the CPA MA Exams exam.
To cope with the fast growing market, we will always keep advancing and offer our clients the most refined technical expertise and excellent services about our MA Exams exam questions. In the meantime, all your legal rights will be guaranteed after buying our MA Exams study materials. For many years, we have always put our customers in top priority. Not only we offer the best MA Exams training prep, but also our sincere and considerate attitude is praised by numerous of our customers.
So we never stop the pace of offering the best services and MA Exams practice materials for you. Tens of thousands of candidates have fostered learning abilities by using our MA Exams Learning materials you can be one of them definitely.
MA PDF DEMO:
QUESTION NO: 1
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: 2
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: 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
The sales budget of Cambri Co includes the following sales volumes for one of the company's products:
July150,900 units
August144,800 units
September164,800 units
The sales director estimates that 10% of customers will pay in the month of sale, with 70% paying in the following month.
The remaining customers will take a further month's credit. All sales will be at $5.50 per unit, with customers paying in the month of sale obtaining a 10% settlement discount.
What is the budgeted value of cash received from customers in September for sales of this product?
A. $758,362
B. $749,298
C. $805,046
D. $814,110
Answer: C
Even the Fortinet FCP_FWB_AD-7.4 test syllabus is changing every year; our experts still have the ability to master the tendency of the important knowledge as they have been doing research in this career for years. Our SAP C-TS4FI-2023 study materials provide a promising help for your SAP C-TS4FI-2023 exam preparation whether newbie or experienced exam candidates are eager to have them. As is known to us, our company has promised that the SAP C_TS4FI_2023 exam braindumps from our company will provide more than 99% pass guarantee for all people who try their best to prepare for the exam. So grapple with this chance, our Microsoft PL-400-KR learning materials will not let you down. Our EMC D-MSS-DS-23 exam materials will remove your from the bad condition.
Updated: May 26, 2022