We take the leader position in the career of assisting the candidates in passing their MA Test Testking exams and gaining their dreaming certifications. On the way to be successful, a large number of the candidates feel upset or disturbed when they study with the books or other MA Test Testking exam materials. With our high pass rate as 98% to 100%, which is provided and tested by our worthy customers, you will be encouraged to overcome the lack of confidence and establish your determination to pass MA Test Testking exam. The refund procedures are very simple if you provide the MA Test Testking exam proof of the failure marks we will refund you immediately. If any questions or doubts exist, the client can contact our online customer service or send mails to contact us and we will solve them as quickly as we can. Understanding and mutual benefits are the cordial principles of services industry.
You will never worry about the MA Test Testking exam.
Not only we offer the best MA - Management Accounting Test Testking training prep, but also our sincere and considerate attitude is praised by numerous of our customers. Our company committed all versions of Latest Test MA Duration practice materials attached with free update service. When Latest Test MA Duration exam preparation has new updates, the customer services staff will send you the latest version.
You will come across almost all similar questions in the real MA Test Testking exam. Then the unfamiliar questions will never occur in the examination. Even the MA Test Testking test syllabus is changing every year; our experts still have the ability to master the tendency of the important knowledge as they have been doing research in this career for years.
CPA MA Test Testking - You can learn anytime, anywhere.
In modern society, we are busy every day. So the individual time is limited. The fact is that if you are determined to learn, nothing can stop you! You are lucky enough to come across our MA Test Testking exam materials. Our MA Test Testking study guide can help you improve in the shortest time. Even you do not know anything about the MA Test Testking exam. It absolutely has no problem. You just need to accept about twenty to thirty hours’ guidance of our MA Test Testking learning prep, it is easy for you to take part in the exam.
Watch carefully you will find that more and more people are willing to invest time and energy on the MA Test Testking exam, because the exam is not achieved overnight, so many people are trying to find a suitable way. At the fork in the road, we always face many choices.
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
Hitachi HQT-4420 - Don't you think it is quite amazing? Just come and have a try! Cisco 300-540 - Our users are willing to volunteer for us. In order to meet a wide range of tastes, our company has developed the three versions of the IBM C1000-180 preparation questions, which includes PDF version, online test engine and windows software. Microsoft SC-300 - We have made all efforts to update our product in order to help you deal with any change, making you confidently take part in the exam. In order to provide a convenient study method for all people, our company has designed the online engine of the Network Appliance NS0-604 study practice dump.
Updated: May 26, 2022