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NEW QUESTION # 16
Use the following relevant data to assign costs to units transferred out and units in ending WIP inventory. Total Units Accounted For:
Cost per Equivalent Unit:
What is the total cost of production?
- A. $3,325
- B. $9,000
- C. $4,500
- D. $1,800
Answer: C
NEW QUESTION # 17
This is the balance sheet for Swinney Services. Using trend analysis, what does this information tell us about the trends for current assets and current liabilities?
- A. Current assets increased at a rate nearly 2x higher than current liabilities
- B. Current assets increased at a rate nearly 10x higher than current liabilities
- C. Current assets increased at a rate nearly 6x higher than current liabilities
- D. Current assets increased at a rate nearly 4x higher than current liabilities
Answer: B
NEW QUESTION # 18
You are the Controller for Healthcare Technology LLC, and you have been tasked with evaluating an upgraded enterprise resource planning system. Which of the following details would be relevant to your decision-making process?
- A. The company needs a cloud-based document storage system
- B. The company's revenues increased by $14,000,000 over the past twelve months
- C. A vendor replaced a member of its board of directors
- D. A customer's sales are growing rapidly
Answer: A
NEW QUESTION # 19
This is select financial statement data for the three divisions of Technology Goods, Inc. Assuming all assets are operating assets, what is the return on investment for each division?
- A. 53.0%, 32.0%, 50.9%
- B. 33.1%, 31.3%, 31.2%
- C. 82.2%, 39.0%, 66.0%
- D. 17.8%, 10.0%, 15.9%
Answer: D
NEW QUESTION # 20
SJ Candles is performing a cost-volume-profit analysis to prepare for year 2. Fixed costs are expected to remain the same as year 1, but variable costs per unit are expected to increase by 10%. They plan to keep the same sales price but want to know what level of sales must be achieved in year 2 to maintain the same operating profit.
- A. $398,350
- B. $282,700
- C. $405,789
- D. $424,050
Answer: C
NEW QUESTION # 21
You are the newly hired manager of an individual restaurant chain. Which of the following responsibilities for your responsibility center would you be evaluated on?
- A. Meeting cost budgets
- B. Revenues, costs, and resulting profits
- C. Investments in assets decisions
- D. Return on investment for shareholders
Answer: B
NEW QUESTION # 22
Ladron Candies uses activity-based costing to allocate variable factory overhead costs. Which of the following statements best represents the excerpted activity data for indirect materials?
Indirect Materials:
- A. There is a $500 unfavorable efficiency variance
- B. There is a $1,000 favorable spending variance
- C. There is a $1,000 unfavorable efficiency variance
- D. There is a $500 favorable spending variance
Answer: D
NEW QUESTION # 23
SJ Candles manufactures paraffin and soy candles. They have fixed costs of $120,000 and a constant level of sales. Using this sales data, what is the total number of candles that must be sold in order to break-even?
- A. 30,000 candles
- B. 9,677 candles
- C. 20,000 candles
- D. 4,800 candles
Answer: C
NEW QUESTION # 24
Coffee Beanz, Inc. currently maintains decentralized operations. The CEO is evaluating whether the company should centralize their operations. Which of the following situations would make centralized operations more beneficial than decentralized?
- A. The company is adding five new product lines in the next year
- B. Additional employees are necessary to manage an increase in production
- C. Decreasing revenues have created a demand for decreasing expenses
- D. The company just opened a new factory in another state
Answer: C
NEW QUESTION # 25
Wycliff Corporation manufactures several different styles of bicycles. Managers appropriately record direct materials and direct labor into work-in-process accounts during production. To apply manufacturing overhead, managers consider cost pools for assembly and shipping to calculate a predetermined overhead rate for each department. Which of the following best describes the method used by Wycliff Corporation for allocating manufacturing overhead costs?
- A. Plantwide
- B. Activity-based
- C. Departmental
- D. Process
Answer: C
NEW QUESTION # 26
Waffles, Inc. is evaluating their annual bonus allocations for restaurant division managers. This is the segmented income statement data for the three individual restaurant locations of Waffles, Inc. What does this information tell us about the performance of each division manager?
- A. With a net income nearly 4x higher than the other two locations, the western location manager had the best performance.
- B. With the lowest costs of goods sold and operating expenses, the eastern location manager had the best performance.
- C. With a net income of $668,800, the southern location manager had the worst performance.
- D. Because the western location is larger, it would be unfair to use segmented net income as a measure for comparing each manager's performance.
Answer: D
NEW QUESTION # 27
Myer Inc. achieved their goal of reducing their employee turnover rate by 15%. Which of the following perspectives of their balanced scorecard is most likely to include this measure?
- A. Financial performance
- B. Customer satisfaction
- C. Internal business process
- D. Learning and growth
Answer: D
NEW QUESTION # 28
Which of the following statements is a true statement about flexible budgets?
- A. The flexible budget is prepared before the master budget to assist with planning
- B. The actual number of units sold is irrelevant to a flexible budget
- C. Selling and administrative expenses are reported in the flexible budget
- D. Cost variance analysis is an integral part of preparing a flexible budget
Answer: C
NEW QUESTION # 29
Which of the following employees of ABC Corporation is most likely to receive the report regarding the internal audit committee's control findings?
- A. Managerial accountant
- B. Chief financial officer
- C. Plant manager
- D. Payroll clerk
Answer: B
NEW QUESTION # 30
Using the high-low method, what are the expected production costs for 600 units in December?
- A. $3,250
- B. $3,391
- C. $3,300
- D. $3,498
Answer: C
NEW QUESTION # 31
SJ Candles subscribes to a management theory known as management by exception. Which of the following best describes a situation where management by exception would be applied?
- A. Tax savings resulted in an unplanned 25% increase to net income in year 2
- B. There are significant activities occurring outside of the relevant range which require additional analysis
- C. Management is faced with an ethical issue regarding a decision about investing in long-term assets
- D. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
Answer: D
NEW QUESTION # 32
Which of the following might a capital budget decision consider?
- A. Minimum wage requirements
- B. Future cash inflows vs. future cash outflows
- C. Customer satisfaction surveys
- D. Historical cash flows
Answer: B
NEW QUESTION # 33
This is select financial statement data for Binks Corporation. What is the inventory turnover ratio for year 2?
- A. 7.2
- B. 4.7
- C. 4.4
- D. 2.3
Answer: B
NEW QUESTION # 34
Cat Hats Inc. produces lines of headwear for cats. They have been asked by a local animal shelter to produce a special order for dogs. Below is a special order differential analysis prepared by their managerial accountant. Using this information, what would be the result of accepting the special order?
- A. A differential profit of ($550)
- B. A differential contribution margin of $550
- C. A differential profit of ($700)
- D. A differential contribution margin of $700
Answer: A
NEW QUESTION # 35
Cash collections and payments for purchases would be included in which of the following budgets as part of the overall master budget?
- A. Direct materials purchases budget
- B. Manufacturing overhead budget
- C. Cash budget
- D. Budgeted income statement
Answer: C
NEW QUESTION # 36
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