If you have any question about MA Test exam software or other exam materials, or any problem about how to purchase our products, you can contact our online customer service directly. Besides, during one year after you purchased our MA Test exam software, any update of MA Test exam software will be sent to your mailbox the first time. As a reliable company providing professional IT certificate exam materials, we not only provide quality guaranteed products for MA Test exam software, but also offer high quality pre-sale and after-sale service. By adding all important points into practice materials with attached services supporting your access of the newest and trendiest knowledge, our MA Test preparation materials are quite suitable for you right now as long as you want to pass the MA Test exam as soon as possible and with a 100% pass guarantee. Our MA Test study questions are so popular that everyday there are numerous of our loyal customers wrote to inform and thank us that they passed their exams for our exam braindumps. You cannot blindly prepare for MA Test exam.
Certified Public Accountant MA Pass guaranteed; 5.
Certified Public Accountant MA Test - Management Accounting There is no point in regretting for the past. As we sell electronic files, there is no need to ship. After payment you can receive 100% MA Exam Coverage exam review questions you purchase soon so that you can study before.
There is no doubt that the certification has become more and more important for a lot of people, especial these people who are looking for a good job, and it has been a general trend. More and more workers have to spend a lot of time on meeting the challenge of gaining the MA Test certification by sitting for an exam. It is known to us that more and more companies start to pay high attention to the MA Test certification of the candidates.
CPA MA Test - So stop hesitation and buy our study materials.
Preparing for the MA Test real exam is easier if you can select the right test questions and be sure of the answers. The MA Test test answers are tested and approved by our certified experts and you can check the accuracy of our questions from our free demo. Expert for one-year free updating of MA Test dumps pdf, we promise you full refund if you failed exam with our dumps.
So you just need to memorize our correct questions and answers of the MA Test study materials. You absolutely can pass the exam.
MA PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 4
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: 5
Which of the following choices is likely to occur if cellular manufacturing is introduced as a result of a business process re-engineering exercise?
A. Employees will develop highly specific skills
B. Production runs will be longer
C. Individual goals will be used for control purposes
D. Customer value will be improved
Answer: D
Our customers can easily access and download the IBM C1000-178 dumps pdf on many electronic devices including computer, laptop and Mac. How do you stand out? Obtaining SAP C_S4EWM_2023 certification is a very good choice. Our ISACA CISA-CN exam review contains the latest test questions and accurate answers along with the professional explanations. Our Microsoft MD-102 study materials allow you to improve your competitiveness in a short period of time. Our experts check the updating of Huawei H19-315 free demo to ensure the accuracy of our dumps and create the pass guide based on the latest information.
Updated: May 26, 2022