Our IT elite finally designs the best MA Test Practice exam study materials by collecting the complex questions and analyzing the focal points of the exam over years. Even so, our team still insist to be updated ceaselessly, and during one year after you purchased MA Test Practice exam software, we will immediately inform you once the MA Test Practice exam software has any update. Actually, MA Test Practice exam really make you anxious. After our unremitting efforts, MA Test Practice learning guide comes in everybody's expectation. Our professional experts not only have simplified the content and grasp the key points for our customers, but also recompiled the MA Test Practice preparation materials into simple language so that all of our customers can understand easily no matter which countries they are from. Every version of MA Test Practice study materials that we provide to you has its own advantage: the PDF version has no equipment limited, which can be read anywhere; the online version can use on any electronic equipment there is network available; the software version can simulate the real MA Test Practice exam environment to let you have more real feeling to MA Test Practice real exam, besides the software version can be available installed on unlimited number devices.
Certified Public Accountant MA So the proficiency of our team is unquestionable.
You will receive an email attached with the MA - Management Accounting Test Practice training dumps within 5-10 minutes after completing purchase. It will be easy for you to find your prepared learning material. If you are suspicious of our Reliable MA Braindumps Book exam questions, you can download the free demo from our official websites.
To all customers who bought our MA Test Practice pdf torrent, all can enjoy one-year free update. We will send you the latest version immediately once we have any updating about this test. Our website always trying to bring great convenience to our candidates who are going to attend the MA Test Practice practice test.
Our CPA MA Test Practice practice materials are really reliable.
Do you often envy the colleagues around you can successfully move to a larger company to achieve the value of life? Are you often wondering why your classmate, who has scores similar to yours, can receive a large company offer after graduation and you are rejected? In fact, what you lack is not hard work nor luck, but MA Test Practice guide question. If you do not have extraordinary wisdom, do not want to spend too much time on learning, but want to reach the pinnacle of life through MA Test Practice exam, then you must have MA Test Practice question torrent.
When you are eager to pass the MA Test Practice real exam and need the most professional and high quality practice material, we are willing to offer help. Our MA Test Practice training prep has been on the top of the industry over 10 years with passing rate up to 98 to 100 percent.
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
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
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: 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
After you know the characteristics and functions of our Huawei H13-821_V3.0-ENU training materials in detail, you will definitely love our exam dumps and enjoy the wonderful study experience. Splunk SPLK-1003 - So please take it easy after the purchase and we won’t let your money be wasted. We are glad to help you get the certification with our best Microsoft PL-200 study materials successfully. ISQI CTFL-PT_D - We would like to create a better future with you hand in hand, and heart with heart. On the one hand, by the free trial services you can get close contact with our products, learn about the detailed information of our Adobe AD0-E121 study materials, and know how to choose the different versions before you buy our products.
Updated: May 26, 2022