So we hold responsible tents when compiling the MA Files learning guide. The principles of our MA Filespractice materials can be expressed in words like clarity, correction and completeness. Experts expressed their meaning with clarity by knowledgeable and understandable words which cannot be misunderstood. The rest of time you can go to solve all kinds of things in life, ensuring that you don't delay both study and work. Our MA Files exam braindumps will save your time, money and efforts to success. They have their own advantages differently and their prolific MA Files practice materials can cater for the different needs of our customers, and all these MA Files simulating practice includes the new information that you need to know to pass the test for we always update it in the first time.
Certified Public Accountant MA As you know, life is like the sea.
If you are willing, our MA - Management Accounting Files training PDF can give you a good beginning. Our effort in building the content of our MA Latest Practice Materials learning questions lead to the development of learning guide and strengthen their perfection. Our MA Latest Practice Materials practice braindumps beckon exam candidates around the world with our attractive characters.
We provide our customers with the most reliable learning materials about MA Files certification exam and the guarantee of pass. We assist you to prepare the key knowledge points of MA Files actual test and obtain the up-to-dated exam answers. All MA Files test questions offered by us are tested and selected by our senior experts in IT filed, which only need little time to focus on the practice and the preparation.
Now, quickly download CPA MA Files free demo for try.
Being anxious for the MA Files exam ahead of you? Have a look of our MA Files training engine please. Presiding over the line of our practice materials over ten years, our experts are proficient as elites who made our MA Files learning questions, and it is their job to officiate the routines of offering help for you. All points are predominantly related with the exam ahead of you. You will find the exam is a piece of cake with the help of our MA Files study materials.
You just need 20-30 hours for preparation and feel confident to face the MA Files actual test. MA Files questions & answers cover all the key points of the real test.
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
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
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
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: 5
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
And if you want to get all benefits like that, our APM APM-PFQ training quiz is your rudimentary steps to begin. The more time you spend in the preparation for Amazon ANS-C01 training materials, the higher possibility you will pass the exam. If you have bought the IIA IIA-CIA-Part1 exam questions before, then you will know that we have free demos for you to download before your purchase. In order to give back to the society, our company will prepare a number of coupons on our SAP C-SAC-2402 learning dumps. By concluding quintessential points into HP HPE0-V27-KR actual exam, you can pass the exam with the least time while huge progress.
Updated: May 26, 2022