The immediate downloading feature of our MA Practice Test certification guide is an eminent advantage of our products. Once the pay is done, our customers will receive an e-mail from our company. There is a linkage given by our e-mail, and people can begin their study right away after they have registered in. What's more, it is the best recognition for us that you obtain the MA Practice Test exam certification. Our Omgzlook team know that it is very hard to build trust relationship between the seller and customer. What’s more important it’s that also free of charge only if you provide relevant proof.
Certified Public Accountant MA Add Omgzlook's products to cart now!
MA - Management Accounting Practice Test practice quiz is equipped with a simulated examination system with timing function, allowing you to examine your MA - Management Accounting Practice Test learning results at any time, keep checking for defects, and improve your strength. We promise that we will do our best to help you pass the CPA certification MA Practice Exams Free exam. Omgzlook's providing training material is very close to the content of the formal examination.
By clearing different CPA exams, you can easily land your dream job. If you are looking to find high paying jobs, then CPA certifications can help you get the job in the highly reputable organization. Our MA Practice Test 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.
CPA MA Practice Test - We provide tracking services to all customers.
Our MA Practice Test practice dumps enjoy popularity throughout the world. So with outstanding reputation, many exam candidates have a detailed intervention with our staff before and made a plea for help. We totally understand your mood to achieve success at least the MA Practice Test exam questions right now, so our team makes progress ceaselessly in this area to make better MA Practice Test study guide for you. We supply both goods which are our MA Practice Test practice materials as well as high quality services.
But it is not easy to pass the exam. However, in fact, as long as you choose a good training materials to pass the exam is not impossible.
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
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: 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
You will be completed ready for your Microsoft PL-600 exam. EMC D-PSC-DS-23 - One is PDF, and other is software, it is easy to download. Our company owns the most popular reputation in this field by providing not only the best ever SAP C_TS462_2023 study guide but also the most efficient customers’ servers. I took advantage of Omgzlook's CPA CheckPoint 156-590 exam training materials, and passed the CPA CheckPoint 156-590 exam. Compared with products from other companies, our Juniper JN0-637 practice materials are responsible in every aspect.
Updated: May 26, 2022