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NEW QUESTION # 23
Archer Corporation manufactures coffee cups in the Midwest. Using this data, calculate the total current period manufacturing costs for the Schedule of Cost of Goods Manufactured for the year ending on December 31, 2021.
- A. $554,000
- B. $679,000
- C. $925,000
- D. $604,000
Answer: D
NEW QUESTION # 24
Which of the following would be a measure of managerial accounting?
- A. The balance sheet
- B. Statement of cash flows
- C. Total liabilities as of June 1
- D. Capital budget
Answer: D
NEW QUESTION # 25
What would the salary of a manufacturing firm's HR Manager be classified as?
- A. Direct Labor
- B. Indirect Labor
- C. Manufacturing Overhead
- D. General and Administrative Costs
Answer: D
NEW QUESTION # 26
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. A vendor replaced a member of its board of directors
- B. The company's revenues increased by $14,000,000 over the past twelve months
- C. A customer's sales are growing rapidly
- D. The company needs a cloud-based document storage system
Answer: D
NEW QUESTION # 27
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 2 pounds of direct materials to produce one box of specialty candy at a cost of $3.00 per pound. Invoices show the company purchased 1,650,000 pounds of direct materials at $2.90 per pound and used 1,580,000 pounds in production. They sold 800,000 boxes of candy to retailers. What is the materials quantity variance?
- A. $(165,000) unfavorable materials quantity variance
- B. $(60,000) unfavorable materials quantity variance
- C. $(60,000) favorable materials quantity variance
- D. $(165,000) favorable materials quantity variance
Answer: C
NEW QUESTION # 28
Using the high-low method, what are the expected production costs for 600 units in December?
- A. $3,250
- B. $3,391
- C. $3,498
- D. $3,300
Answer: D
NEW QUESTION # 29
Strang Tax provides tax consulting services to its clients whom they charge on an hourly basis. They would like to use differential analysis to determine whether profits would change if they dropped certain clients. Which of the following items should be excluded from this analysis?
- A. Rent expenses
- B. Project management costs
- C. Wages payable
- D. Consulting fees
Answer: A
NEW QUESTION # 30
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. Revenues, costs, and resulting profits
- B. Meeting cost budgets
- C. Investments in assets decisions
- D. Return on investment for shareholders
Answer: A
NEW QUESTION # 31
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. Additional employees are necessary to manage an increase in production
- B. The company just opened a new factory in another state
- C. Decreasing revenues have created a demand for decreasing expenses
- D. The company is adding five new product lines in the next year
Answer: C
NEW QUESTION # 32
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 4x 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 10x higher than current liabilities
Answer: D
NEW QUESTION # 33
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. 33.1%, 31.3%, 31.2%
- B. 82.2%, 39.0%, 66.0%
- C. 53.0%, 32.0%, 50.9%
- D. 17.8%, 10.0%, 15.9%
Answer: D
NEW QUESTION # 34
Thompson Dental is deciding between two lease options for a new copier. They anticipate making 22,500 copies spread evenly over the course of the year. Which of the following options should they choose if they want to save the most money on an annual basis, and how much money will they save?
Option 1: Monthly lease: $225, Included copies: 1,500/month, Additional copies: $0.15 per copy Option 2: Monthly lease: $250, Included copies: 1,800/month, Additional copies: $0.02 per copy
- A. Option 2; $189 annual savings
- B. Option 1; $300 annual savings
- C. Option 1; $16 annual savings
- D. Option 2; $357 annual savings
Answer: D
NEW QUESTION # 35
Valley Manufacturing uses a process costing system. Which of the following journal entries would correctly record $3,180 of manufacturing overhead to the assembly department?
- A.
- B.
- C.
- D.
Answer: D
NEW QUESTION # 36
Cost behavior patterns tend to be reliable within which of the following?
- A. Free cash flow
- B. A relevant range
- C. The current ratio
- D. A contribution margin
Answer: B
NEW QUESTION # 37
What is the formula to calculate working capital?
- A. Total assets - Total liabilities
- B. Current assets + Current liabilities
- C. Current assets - Current liabilities
- D. Total assets - Current liabilities
Answer: C
NEW QUESTION # 38
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. 4,800 candles
- C. 20,000 candles
- D. 9,677 candles
Answer: C
NEW QUESTION # 39
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. $405,789
- B. $282,700
- C. $424,050
- D. $398,350
Answer: A
NEW QUESTION # 40
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