Every day they are on duty to check for updates of MA Test Preparation study materials for providing timely application. We also welcome the suggestions from our customers, as long as our clients propose rationally. We will adopt and consider it into the renovation of the MA Test Preparation exam guide. It includes questions and answers, and issimilar with the real exam questions. This really can be called the best training materials. We have clear data collected from customers who chose our MA Test Preparation practice braindumps, and the passing rate is 98-100 percent.
Certified Public Accountant MA Quickly, the scores will display on the screen.
Certified Public Accountant MA Test Preparation - Management Accounting We promise during the process of installment and payment of our Management Accounting prep torrent, the security of your computer or cellphone can be guaranteed, which means that you will be not afraid of virus intrusion and personal information leakage. You cannot always stay in one place. So the three versions of the Latest MA Test Tips study materials are suitable for different situations.
Come and buy our MA Test Preparation exam questions! With many advantages such as immediate download, simulation before the real exam as well as high degree of privacy, our MA Test Preparation actual exam survives all the ordeals throughout its development and remains one of the best choices for those in preparation for MA Test Preparation exam. Many people have gained good grades after using our MA Test Preparation real dumps, so you will also enjoy the good results.
CPA MA Test Preparation - And your life will become better and better.
Our MA Test Preparation practice dumps is high quality product revised by hundreds of experts according to the changes in the syllabus and the latest developments in theory and practice, it is focused and well-targeted, so that each student can complete the learning of important content in the shortest time. With MA Test Preparation training prep, you only need to spend 20 to 30 hours of practice before you take the MA Test Preparation exam.
We have faith in our professional team and our MA Test Preparation study tool, and we also wish you trust us wholeheartedly. Our MA Test Preparation test torrent keep a look out for new ways to help you approach challenges and succeed in passing the Management Accounting exam.
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
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: 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
CompTIA DY0-001 - CPA Certification exams are essential to move ahead, because being certified professional a well-off career would be in your hand. Our Microsoft MB-700 study materials have the high pass rate as 98% to 100%, hope you can use it fully and pass the exam smoothly. We have organized a group of professionals to revise Microsoft MB-820 preparation materials, according to the examination status and trend changes in the industry, tailor-made for the candidates. So many exam candidates feel privileged to have our EMC D-PCM-DY-23 practice braindumps. Microsoft MB-230 - So just come and have a try!
Updated: May 26, 2022