{"id":20028,"date":"2021-03-11T07:52:47","date_gmt":"2021-03-11T07:52:47","guid":{"rendered":"https:\/\/www.dumpsbase.com\/freedumps\/?p=20028"},"modified":"2021-03-11T07:52:50","modified_gmt":"2021-03-11T07:52:50","slug":"management-accounting-ma-real-exam-dumps","status":"publish","type":"post","link":"https:\/\/www.dumpsbase.com\/freedumps\/management-accounting-ma-real-exam-dumps.html","title":{"rendered":"Management Accounting MA Real Exam Dumps"},"content":{"rendered":"\n<p>Management accounting deals with the use of accounting information to managers within an organization. Management accounting provides managers with necessary information to make informed business decisions. Management accounting is essential for an organization to be better equipped and control functions.We have Management Accounting MA Real Exam Dumps with good preparation exam questions to help you pass the Management Accounting (MA) certification exam.\u00a0<\/p>\n<h2>Check <span style=\"background-color: #ff0000;\">MA Free Dumps<\/span> First To Verify The Real Dumps Questions<\/h2>\n<script>\n\t  window.fbAsyncInit = function() {\n\t    FB.init({\n\t      appId            : '622169541470367',\n\t      autoLogAppEvents : true,\n\t      xfbml            : true,\n\t      version          : 'v3.1'\n\t    });\n\t  };\n\t\n\t  (function(d, s, id){\n\t     var js, fjs = d.getElementsByTagName(s)[0];\n\t     if (d.getElementById(id)) {return;}\n\t     js = d.createElement(s); js.id = id;\n\t     js.src = \"https:\/\/connect.facebook.net\/en_US\/sdk.js\";\n\t     fjs.parentNode.insertBefore(js, fjs);\n\t   }(document, 'script', 'facebook-jssdk'));\n\t<\/script><script type=\"text\/javascript\" >\ndocument.addEventListener(\"DOMContentLoaded\", function(event) { \nif(!window.jQuery) alert(\"The important jQuery library is not properly loaded in your site. Your WordPress theme is probably missing the essential wp_head() call. You can switch to another theme and you will see that the plugin works fine and this notice disappears. If you are still not sure what to do you can contact us for help.\");\n});\n<\/script>  \n  \n<div  id=\"watupro_quiz\" class=\"quiz-area single-page-quiz\">\n<p id=\"submittingExam4982\" style=\"display:none;text-align:center;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\"><\/p>\n\n<div class=\"watupro-exam-description\" id=\"description-quiz-4982\"><\/div>\n\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-4982\"  enctype=\"multipart\/form-data\" >\n<div class='watu-question ' id='question-1' style=';'><div id='questionWrap-1'  class='   watupro-question-id-159531'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>1. <\/span>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.a <br \/>\r<br>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. <br \/>\r<br>What contribution will the compressor division generate in the next month?<\/div><input type='hidden' name='question_id[]' id='qID_1' value='159531' \/><input type='hidden' id='answerType159531' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159531[]' id='answer-id-646942' class='answer   answerof-159531 ' value='646942'   \/><label for='answer-id-646942' id='answer-label-646942' class=' answer'><span>$621,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159531[]' id='answer-id-646943' class='answer   answerof-159531 ' value='646943'   \/><label for='answer-id-646943' id='answer-label-646943' class=' answer'><span>$687,150<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159531[]' id='answer-id-646944' class='answer   answerof-159531 ' value='646944'   \/><label for='answer-id-646944' id='answer-label-646944' class=' answer'><span>$743,850<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159531[]' id='answer-id-646945' class='answer   answerof-159531 ' value='646945'   \/><label for='answer-id-646945' id='answer-label-646945' class=' answer'><span>$810,000<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-2' style=';'><div id='questionWrap-2'  class='   watupro-question-id-159532'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>2. <\/span>SolutionCo has prepared budgets based on the following assumptions: <br \/>\r<br>Sales volumethree months to 30 September 2011:85,720 units three months to 31 December 2011:94,560 units <br \/>\r<br>Inventory volumeat 1 July 2011:10% of sales for the next three months at 1 October 2011:75% of sales for the next three months <br \/>\r<br>What is the budgeted production volume for the three months to 30 September 2011?<\/div><input type='hidden' name='question_id[]' id='qID_2' value='159532' \/><input type='hidden' id='answerType159532' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159532[]' id='answer-id-646946' class='answer   answerof-159532 ' value='646946'   \/><label for='answer-id-646946' id='answer-label-646946' class=' answer'><span>86,383 units<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159532[]' id='answer-id-646947' class='answer   answerof-159532 ' value='646947'   \/><label for='answer-id-646947' id='answer-label-646947' class=' answer'><span>87,200 units<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159532[]' id='answer-id-646948' class='answer   answerof-159532 ' value='646948'   \/><label for='answer-id-646948' id='answer-label-646948' class=' answer'><span>84,240 units<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159532[]' id='answer-id-646949' class='answer   answerof-159532 ' value='646949'   \/><label for='answer-id-646949' id='answer-label-646949' class=' answer'><span>86,604 units<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-3' style=';'><div id='questionWrap-3'  class='   watupro-question-id-159533'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>3. <\/span>Quastir Co manufactures a single product which sells for $48.80 per unit. At this selling price, theprofitper unit is $5.35, after apportionment of the $65,000 of fixed costs. The budgeted production and sales volume is 20,000 units. <br \/>\r<br>What is the margin of safety, expressed in units (to the nearest unit)?<\/div><input type='hidden' name='question_id[]' id='qID_3' value='159533' \/><input type='hidden' id='answerType159533' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159533[]' id='answer-id-646950' class='answer   answerof-159533 ' value='646950'   \/><label for='answer-id-646950' id='answer-label-646950' class=' answer'><span>7,559<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159533[]' id='answer-id-646951' class='answer   answerof-159533 ' value='646951'   \/><label for='answer-id-646951' id='answer-label-646951' class=' answer'><span>7,850<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159533[]' id='answer-id-646952' class='answer   answerof-159533 ' value='646952'   \/><label for='answer-id-646952' id='answer-label-646952' class=' answer'><span>12,150<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159533[]' id='answer-id-646953' class='answer   answerof-159533 ' value='646953'   \/><label for='answer-id-646953' id='answer-label-646953' class=' answer'><span>12,441<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-4' style=';'><div id='questionWrap-4'  class='   watupro-question-id-159534'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>4. <\/span>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. <br \/>\r<br>The production budget for X for December, in units, is:<\/div><input type='hidden' name='question_id[]' id='qID_4' value='159534' \/><input type='hidden' id='answerType159534' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159534[]' id='answer-id-646954' class='answer   answerof-159534 ' value='646954'   \/><label for='answer-id-646954' id='answer-label-646954' class=' answer'><span>12,960<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159534[]' id='answer-id-646955' class='answer   answerof-159534 ' value='646955'   \/><label for='answer-id-646955' id='answer-label-646955' class=' answer'><span>14,400<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159534[]' id='answer-id-646956' class='answer   answerof-159534 ' value='646956'   \/><label for='answer-id-646956' id='answer-label-646956' class=' answer'><span>15,840<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159534[]' id='answer-id-646957' class='answer   answerof-159534 ' value='646957'   \/><label for='answer-id-646957' id='answer-label-646957' class=' answer'><span>16,000<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-5' style=';'><div id='questionWrap-5'  class='   watupro-question-id-159535'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>5. <\/span>At 30 April 2010, the net assets of Barangia Co had a book value of $22,500,000 and an economic value of $29,900,000. The company\u2019s weighted average cost of capital is estimated to be 16% per annum, and finance can currently be obtained at a rate of 14% per annum. <br \/>\r<br>Net operatingprofitafter tax (NOPAT) has been calculated at $4,851,200. <br \/>\r<br>What is the economic value added (EVA) for the company for the year to 30 April 2010?<\/div><input type='hidden' name='question_id[]' id='qID_5' value='159535' \/><input type='hidden' id='answerType159535' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159535[]' id='answer-id-646958' class='answer   answerof-159535 ' value='646958'   \/><label for='answer-id-646958' id='answer-label-646958' class=' answer'><span>$67,200<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159535[]' id='answer-id-646959' class='answer   answerof-159535 ' value='646959'   \/><label for='answer-id-646959' id='answer-label-646959' class=' answer'><span>$805,200<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159535[]' id='answer-id-646960' class='answer   answerof-159535 ' value='646960'   \/><label for='answer-id-646960' id='answer-label-646960' class=' answer'><span>$1,251,200<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159535[]' id='answer-id-646961' class='answer   answerof-159535 ' value='646961'   \/><label for='answer-id-646961' id='answer-label-646961' class=' answer'><span>$1,701,200<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-6' style=';'><div id='questionWrap-6'  class='   watupro-question-id-159536'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>6. <\/span>In the three months to 31 March 2013, Pegem Co paidlaborcosts of $62,597.60 for 6,760laborhours. This included 182 hours of non-productivelabor. The standardlaborcost of the product produced is $21.96, based on a standard time of 2.4 hours per unit. <br \/>\r<br>What was thelaborrate variance for the three months to 31 March 2013?<\/div><input type='hidden' name='question_id[]' id='qID_6' value='159536' \/><input type='hidden' id='answerType159536' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159536[]' id='answer-id-646962' class='answer   answerof-159536 ' value='646962'   \/><label for='answer-id-646962' id='answer-label-646962' class=' answer'><span>$2,408.90Favorable<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159536[]' id='answer-id-646963' class='answer   answerof-159536 ' value='646963'   \/><label for='answer-id-646963' id='answer-label-646963' class=' answer'><span>$2,408.90 Adverse<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159536[]' id='answer-id-646964' class='answer   answerof-159536 ' value='646964'   \/><label for='answer-id-646964' id='answer-label-646964' class=' answer'><span>$743.60Favorable<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159536[]' id='answer-id-646965' class='answer   answerof-159536 ' value='646965'   \/><label for='answer-id-646965' id='answer-label-646965' class=' answer'><span>$743.60 Adverse<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-7' style=';'><div id='questionWrap-7'  class='   watupro-question-id-159537'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>7. <\/span>Toshi Ltd currently sets its selling price at $10, which achieves a 25% mark-up on variable cost. <br \/>\r<br>Annual production and sales volume is 100,000 units and annual fixed costs are $80,000. <br \/>\r<br>How much would the selling price need to be increased in order to double profit if costs, production and sales volume remain unchanged?<\/div><input type='hidden' name='question_id[]' id='qID_7' value='159537' \/><input type='hidden' id='answerType159537' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159537[]' id='answer-id-646966' class='answer   answerof-159537 ' value='646966'   \/><label for='answer-id-646966' id='answer-label-646966' class=' answer'><span>12%<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159537[]' id='answer-id-646967' class='answer   answerof-159537 ' value='646967'   \/><label for='answer-id-646967' id='answer-label-646967' class=' answer'><span>17%<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159537[]' id='answer-id-646968' class='answer   answerof-159537 ' value='646968'   \/><label for='answer-id-646968' id='answer-label-646968' class=' answer'><span>20%<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159537[]' id='answer-id-646969' class='answer   answerof-159537 ' value='646969'   \/><label for='answer-id-646969' id='answer-label-646969' class=' answer'><span>25%<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-8' style=';'><div id='questionWrap-8'  class='   watupro-question-id-159538'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>8. <\/span>As a result of completing a transaction, Deyal Co will receive an economic benefit in the future. <br \/>\r<br>Which of the following items of financial statements should now berecognized?<\/div><input type='hidden' name='question_id[]' id='qID_8' value='159538' \/><input type='hidden' id='answerType159538' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159538[]' id='answer-id-646970' class='answer   answerof-159538 ' value='646970'   \/><label for='answer-id-646970' id='answer-label-646970' class=' answer'><span>Income<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159538[]' id='answer-id-646971' class='answer   answerof-159538 ' value='646971'   \/><label for='answer-id-646971' id='answer-label-646971' class=' answer'><span>Equity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159538[]' id='answer-id-646972' class='answer   answerof-159538 ' value='646972'   \/><label for='answer-id-646972' id='answer-label-646972' class=' answer'><span>Asset<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159538[]' id='answer-id-646973' class='answer   answerof-159538 ' value='646973'   \/><label for='answer-id-646973' id='answer-label-646973' class=' answer'><span>Liability<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-9' style=';'><div id='questionWrap-9'  class='   watupro-question-id-159539'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>9. <\/span>The marketing director of Peek Co has suggested that, despite an anticipated increase in variable cost per unit of $2, the selling price of the product manufactured by one of the divisions should be reduced by 3% to increase sales volume. The product is currently sold for $110 per unit which generates a contribution\/sales ratio of 32%. Fixed costs for the next year are estimated to be $1,250,000. <br \/>\r<br>What will be the breakeven sales volume in the next year (to the nearest unit)?<\/div><input type='hidden' name='question_id[]' id='qID_9' value='159539' \/><input type='hidden' id='answerType159539' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159539[]' id='answer-id-646974' class='answer   answerof-159539 ' value='646974'   \/><label for='answer-id-646974' id='answer-label-646974' class=' answer'><span>41,806<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159539[]' id='answer-id-646975' class='answer   answerof-159539 ' value='646975'   \/><label for='answer-id-646975' id='answer-label-646975' class=' answer'><span>35,511<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159539[]' id='answer-id-646976' class='answer   answerof-159539 ' value='646976'   \/><label for='answer-id-646976' id='answer-label-646976' class=' answer'><span>39,062<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159539[]' id='answer-id-646977' class='answer   answerof-159539 ' value='646977'   \/><label for='answer-id-646977' id='answer-label-646977' class=' answer'><span>40,323<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-10' style=';'><div id='questionWrap-10'  class='   watupro-question-id-159540'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>10. <\/span>The Getwellquick Hospital has total costs of $1m for 20X1. During 20X1, 200,000 patients were treated and doctors were paid $500,000. <br \/>\r<br>What is the most appropriate cost per unit for the hospital to use?<\/div><input type='hidden' name='question_id[]' id='qID_10' value='159540' \/><input type='hidden' id='answerType159540' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159540[]' id='answer-id-646978' class='answer   answerof-159540 ' value='646978'   \/><label for='answer-id-646978' id='answer-label-646978' class=' answer'><span>$0.20<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159540[]' id='answer-id-646979' class='answer   answerof-159540 ' value='646979'   \/><label for='answer-id-646979' id='answer-label-646979' class=' answer'><span>$2.50<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159540[]' id='answer-id-646980' class='answer   answerof-159540 ' value='646980'   \/><label for='answer-id-646980' id='answer-label-646980' class=' answer'><span>$5.00<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159540[]' id='answer-id-646981' class='answer   answerof-159540 ' value='646981'   \/><label for='answer-id-646981' id='answer-label-646981' class=' answer'><span>$7.50<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-11' style=';'><div id='questionWrap-11'  class='   watupro-question-id-159541'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>11. <\/span>Coolbreeze Co manufactures refrigerators. The company isorganizedon a divisionalised basis and has two divisions (compressor and cabinet). <br \/>\r<br>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. <br \/>\r<br>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. <br \/>\r<br>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?<\/div><input type='hidden' name='question_id[]' id='qID_11' value='159541' \/><input type='hidden' id='answerType159541' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159541[]' id='answer-id-646982' class='answer   answerof-159541 ' value='646982'   \/><label for='answer-id-646982' id='answer-label-646982' class=' answer'><span>Head office has imposed the transfer price.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159541[]' id='answer-id-646983' class='answer   answerof-159541 ' value='646983'   \/><label for='answer-id-646983' id='answer-label-646983' class=' answer'><span>The management of the compressor division are seeking to restrict the quantity produced.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159541[]' id='answer-id-646984' class='answer   answerof-159541 ' value='646984'   \/><label for='answer-id-646984' id='answer-label-646984' class=' answer'><span>Some additional costs are incurred on external sales.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159541[]' id='answer-id-646985' class='answer   answerof-159541 ' value='646985'   \/><label for='answer-id-646985' id='answer-label-646985' class=' answer'><span>The transfer price has been set to allow the cabinet division to compete through lower prices.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-12' style=';'><div id='questionWrap-12'  class='   watupro-question-id-159542'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>12. <\/span>A division manufacturing a single product which sells for $325 has the following unit cost structure: <br \/>\r<br>$ <br \/>\r<br>Direct materials95 <br \/>\r<br>Directlabor78 <br \/>\r<br>Variable overheads56 <br \/>\r<br>Share of fixed costs45 <br \/>\r<br>Total cost274 <br \/>\r<br>In the coming period, the budgeted production volume is 10,000 units. <br \/>\r<br>What is the budgeted breakeven sales volume (to the nearest unit)?<\/div><input type='hidden' name='question_id[]' id='qID_12' value='159542' \/><input type='hidden' id='answerType159542' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159542[]' id='answer-id-646986' class='answer   answerof-159542 ' value='646986'   \/><label for='answer-id-646986' id='answer-label-646986' class=' answer'><span>1,385 units<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159542[]' id='answer-id-646987' class='answer   answerof-159542 ' value='646987'   \/><label for='answer-id-646987' id='answer-label-646987' class=' answer'><span>4,688 units<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159542[]' id='answer-id-646988' class='answer   answerof-159542 ' value='646988'   \/><label for='answer-id-646988' id='answer-label-646988' class=' answer'><span>8,824 units<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159542[]' id='answer-id-646989' class='answer   answerof-159542 ' value='646989'   \/><label for='answer-id-646989' id='answer-label-646989' class=' answer'><span>10,000 units<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-13' style=';'><div id='questionWrap-13'  class='   watupro-question-id-159543'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>13. <\/span>Which of the following statements about accounting concepts and the characteristics of financial information is correct?<\/div><input type='hidden' name='question_id[]' id='qID_13' value='159543' \/><input type='hidden' id='answerType159543' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159543[]' id='answer-id-646990' class='answer   answerof-159543 ' value='646990'   \/><label for='answer-id-646990' id='answer-label-646990' class=' answer'><span>The concept of substance over form means that the legal interpretation of a transaction must be reflected in financial statements, regardless of the economic substance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159543[]' id='answer-id-646991' class='answer   answerof-159543 ' value='646991'   \/><label for='answer-id-646991' id='answer-label-646991' class=' answer'><span>The historical cost concept means that only items capable of being measured in monetary terms can berecognizedin financial statements.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159543[]' id='answer-id-646992' class='answer   answerof-159543 ' value='646992'   \/><label for='answer-id-646992' id='answer-label-646992' class=' answer'><span>It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159543[]' id='answer-id-646993' class='answer   answerof-159543 ' value='646993'   \/><label for='answer-id-646993' id='answer-label-646993' class=' answer'><span>A specific disclosure requirement of an IAS does not need to be satisfied if the information is immaterial.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-14' style=';'><div id='questionWrap-14'  class='   watupro-question-id-159544'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>14. <\/span>Each division of Calcul Co manufactures a single product. <br \/>\r<br>In one of the divisions the standard profit of each unit is calculated as: <br \/>\r<br>Selling price$135 <br \/>\r<br>Total cost$100 <br \/>\r<br>Profit$35 <br \/>\r<br>It is estimated that fixed costs comprise 54% of the total cost of the product. The budgeted production and sales volumes for the next month is 3,954 units. <br \/>\r<br>What is the margin of safety?<\/div><input type='hidden' name='question_id[]' id='qID_14' value='159544' \/><input type='hidden' id='answerType159544' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159544[]' id='answer-id-646994' class='answer   answerof-159544 ' value='646994'   \/><label for='answer-id-646994' id='answer-label-646994' class=' answer'><span>39\u30fb3%<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159544[]' id='answer-id-646995' class='answer   answerof-159544 ' value='646995'   \/><label for='answer-id-646995' id='answer-label-646995' class=' answer'><span>43\u30fb2%<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159544[]' id='answer-id-646996' class='answer   answerof-159544 ' value='646996'   \/><label for='answer-id-646996' id='answer-label-646996' class=' answer'><span>56\u30fb8%<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159544[]' id='answer-id-646997' class='answer   answerof-159544 ' value='646997'   \/><label for='answer-id-646997' id='answer-label-646997' class=' answer'><span>60\u30fb7%<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-15' style=';'><div id='questionWrap-15'  class='   watupro-question-id-159545'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>15. <\/span>On 1 December 2009 Reon Co acquired a non-current asset at a cost of $318,000. The purchase was financed through a six year finance lease. Under the lease, an initial payment of $71,000 was made on 1 December 2009. Five further payments of $71,000 are required on 1 December each year, commencing 1 December 2010. Reon uses the sum of digits method to allocate interest to accounting periods. <br \/>\r<br>How should the total lease liability be reported in the statement of financial position at 30 November 2010?<\/div><input type='hidden' name='question_id[]' id='qID_15' value='159545' \/><input type='hidden' id='answerType159545' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159545[]' id='answer-id-646998' class='answer   answerof-159545 ' value='646998'   \/><label for='answer-id-646998' id='answer-label-646998' class=' answer'><span>Current liability = $71,000, Non-current liability = $212,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159545[]' id='answer-id-646999' class='answer   answerof-159545 ' value='646999'   \/><label for='answer-id-646999' id='answer-label-646999' class=' answer'><span>Current liability = $36,000, Non-current liability = $247,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159545[]' id='answer-id-647000' class='answer   answerof-159545 ' value='647000'   \/><label for='answer-id-647000' id='answer-label-647000' class=' answer'><span>Current liability = $42,200, Non-current liability = $240,800<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159545[]' id='answer-id-647001' class='answer   answerof-159545 ' value='647001'   \/><label for='answer-id-647001' id='answer-label-647001' class=' answer'><span>Current liability = $35,000, Non-current liability = $248,000<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-16' style=';'><div id='questionWrap-16'  class='   watupro-question-id-159546'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>16. <\/span>The budgeted overheads of Nambro for the next year have beenanalyzedas follows: <br \/>\r<br>$000 <br \/>\r<br>Purchase order processing costs450 <br \/>\r<br>Production run set up costs180 <br \/>\r<br>Machine running costs640 <br \/>\r<br>In the next year, it is anticipated that machines will run for 32,000 hours, 6,000 purchase orders will be processed and there will be 450 production runs. <br \/>\r<br>One of the company\u2019s products is produced in batches of 500. Each batch requires a separate production run, 30 purchase orders and 750 machine hours. <br \/>\r<br>Using Activity Based Costing, what is the overhead cost per unit of the product?<\/div><input type='hidden' name='question_id[]' id='qID_16' value='159546' \/><input type='hidden' id='answerType159546' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159546[]' id='answer-id-647002' class='answer   answerof-159546 ' value='647002'   \/><label for='answer-id-647002' id='answer-label-647002' class=' answer'><span>$0.99<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159546[]' id='answer-id-647003' class='answer   answerof-159546 ' value='647003'   \/><label for='answer-id-647003' id='answer-label-647003' class=' answer'><span>$1.59<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159546[]' id='answer-id-647004' class='answer   answerof-159546 ' value='647004'   \/><label for='answer-id-647004' id='answer-label-647004' class=' answer'><span>$35.30<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159546[]' id='answer-id-647005' class='answer   answerof-159546 ' value='647005'   \/><label for='answer-id-647005' id='answer-label-647005' class=' answer'><span>$495.00<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-17' style=';'><div id='questionWrap-17'  class='   watupro-question-id-159547'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>17. <\/span>At the beginning of March 2012, INS Plc has an opening balance of $60,000 on its receivables ledger. Sales of $160,000 have been budgeted for March and it is budgeted that 60% of these will be settled in March after a cash discount of 2.5%. <br \/>\r<br>If 23% of the opening receivables are still outstanding at the end of March, what will be the budgeted receivables figure at that date?<\/div><input type='hidden' name='question_id[]' id='qID_17' value='159547' \/><input type='hidden' id='answerType159547' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159547[]' id='answer-id-647006' class='answer   answerof-159547 ' value='647006'   \/><label for='answer-id-647006' id='answer-label-647006' class=' answer'><span>$76,200<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159547[]' id='answer-id-647007' class='answer   answerof-159547 ' value='647007'   \/><label for='answer-id-647007' id='answer-label-647007' class=' answer'><span>$77,800<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159547[]' id='answer-id-647008' class='answer   answerof-159547 ' value='647008'   \/><label for='answer-id-647008' id='answer-label-647008' class=' answer'><span>$80,200<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159547[]' id='answer-id-647009' class='answer   answerof-159547 ' value='647009'   \/><label for='answer-id-647009' id='answer-label-647009' class=' answer'><span>$110,200<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-18' style=';'><div id='questionWrap-18'  class='   watupro-question-id-159548'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>18. <\/span>Consider the following statements relating to activity-based costing (ABC) in a manufacturing environment: <br \/>\r<br>(i) ABC eliminates the use of volume as a means of measuring costs <br \/>\r<br>(ii) More accurate cost estimates will always be produced using ABC than absorption costing <br \/>\r<br>Which of the following combinations is correct?<\/div><input type='hidden' name='question_id[]' id='qID_18' value='159548' \/><input type='hidden' id='answerType159548' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159548[]' id='answer-id-647010' class='answer   answerof-159548 ' value='647010'   \/><label for='answer-id-647010' id='answer-label-647010' class=' answer'><span>Statement (i) = True, Statement (ii) = True<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159548[]' id='answer-id-647011' class='answer   answerof-159548 ' value='647011'   \/><label for='answer-id-647011' id='answer-label-647011' class=' answer'><span>Statement (i) = False, Statement (ii) = False<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159548[]' id='answer-id-647012' class='answer   answerof-159548 ' value='647012'   \/><label for='answer-id-647012' id='answer-label-647012' class=' answer'><span>Statement (i) = True, Statement (ii) = False<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159548[]' id='answer-id-647013' class='answer   answerof-159548 ' value='647013'   \/><label for='answer-id-647013' id='answer-label-647013' class=' answer'><span>Statement (i) = False, Statement (ii) = True<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-19' style=';'><div id='questionWrap-19'  class='   watupro-question-id-159549'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>19. <\/span>On the first day of the new financial year, the value of the non-current assets held by Vieta Co increased because the directors implemented a policy of revaluation. <br \/>\r<br>How will the company\u2019s return on capital employed (ROCE) and net profit margin ratios for the year be affected?<\/div><input type='hidden' name='question_id[]' id='qID_19' value='159549' \/><input type='hidden' id='answerType159549' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159549[]' id='answer-id-647014' class='answer   answerof-159549 ' value='647014'   \/><label for='answer-id-647014' id='answer-label-647014' class=' answer'><span>ROCE = Increase, Net profit margin = Increase<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159549[]' id='answer-id-647015' class='answer   answerof-159549 ' value='647015'   \/><label for='answer-id-647015' id='answer-label-647015' class=' answer'><span>ROCE = Increase, Net profit margin = Decrease<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159549[]' id='answer-id-647016' class='answer   answerof-159549 ' value='647016'   \/><label for='answer-id-647016' id='answer-label-647016' class=' answer'><span>ROCE = Decrease, Net profit margin = Increase<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159549[]' id='answer-id-647017' class='answer   answerof-159549 ' value='647017'   \/><label for='answer-id-647017' id='answer-label-647017' class=' answer'><span>ROCE = Decrease, Net profit margin = Decrease<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-20' style=';'><div id='questionWrap-20'  class='   watupro-question-id-159550'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>20. <\/span>Which of the following statements about divisionalizationis\/are correct? <br \/>\r<br>(i) Divisionalizationleads to head office managers having reduced control over operational decisions in an operating unit. <br \/>\r<br>(ii) Achieving corporate goals will be the only factor considered by divisional managers when they are making decisions. <br \/>\r<br>(iii) Divisionalizationallows operating decisions to reflect the local conditions of an operating unit.<\/div><input type='hidden' name='question_id[]' id='qID_20' value='159550' \/><input type='hidden' id='answerType159550' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159550[]' id='answer-id-647018' class='answer   answerof-159550 ' value='647018'   \/><label for='answer-id-647018' id='answer-label-647018' class=' answer'><span>(i) and (ii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159550[]' id='answer-id-647019' class='answer   answerof-159550 ' value='647019'   \/><label for='answer-id-647019' id='answer-label-647019' class=' answer'><span>(ii) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159550[]' id='answer-id-647020' class='answer   answerof-159550 ' value='647020'   \/><label for='answer-id-647020' id='answer-label-647020' class=' answer'><span>(i) and (iii) only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159550[]' id='answer-id-647021' class='answer   answerof-159550 ' value='647021'   \/><label for='answer-id-647021' id='answer-label-647021' class=' answer'><span>(i), (ii) and (iii)<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-21' style=';'><div id='questionWrap-21'  class='   watupro-question-id-159551'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>21. <\/span>Bush has been asked by his bank to produce a budgeted income statement for the six months ending on 31 March 2014. He forecasts that monthly sales will be $3,000 for October, $4,500 for each of November and December, 2013 and $5,000 per month from January 2014 onwards. <br \/>\r<br>Selling price is fixed to generate a margin on sales of 33.33%. <br \/>\r<br>Overhead expenses (excluding depreciation) are estimated at $800 per month. He plans to purchase non-current assets on 1st October costing $5,000, which will be paid for at the end of December and are expected to have a five-year life, at the end of which they will possess a nil residual value. <br \/>\r<br>The budgeted net profit for the six months ending 31 March 2014 is:<\/div><input type='hidden' name='question_id[]' id='qID_21' value='159551' \/><input type='hidden' id='answerType159551' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159551[]' id='answer-id-647022' class='answer   answerof-159551 ' value='647022'   \/><label for='answer-id-647022' id='answer-label-647022' class=' answer'><span>$3,200<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159551[]' id='answer-id-647023' class='answer   answerof-159551 ' value='647023'   \/><label for='answer-id-647023' id='answer-label-647023' class=' answer'><span>$3,700<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159551[]' id='answer-id-647024' class='answer   answerof-159551 ' value='647024'   \/><label for='answer-id-647024' id='answer-label-647024' class=' answer'><span>$3,950<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159551[]' id='answer-id-647025' class='answer   answerof-159551 ' value='647025'   \/><label for='answer-id-647025' id='answer-label-647025' class=' answer'><span>$8,200<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-22' style=';'><div id='questionWrap-22'  class='   watupro-question-id-159552'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>22. <\/span>Which of the following statements is NOT correct about the Kaizen philosophy?<\/div><input type='hidden' name='question_id[]' id='qID_22' value='159552' \/><input type='hidden' id='answerType159552' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159552[]' id='answer-id-647026' class='answer   answerof-159552 ' value='647026'   \/><label for='answer-id-647026' id='answer-label-647026' class=' answer'><span>Theorganizationshould always seek perfection. Since perfection is never achieved, there must always be scope for improving on the current methods.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159552[]' id='answer-id-647027' class='answer   answerof-159552 ' value='647027'   \/><label for='answer-id-647027' id='answer-label-647027' class=' answer'><span>Theorganizationshould always seek perfection in some departments of theorganizationonly as perfection cannot be achieved in all departments.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159552[]' id='answer-id-647028' class='answer   answerof-159552 ' value='647028'   \/><label for='answer-id-647028' id='answer-label-647028' class=' answer'><span>The search for perfection should be ingrained into the culture and mindset of all employees.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159552[]' id='answer-id-647029' class='answer   answerof-159552 ' value='647029'   \/><label for='answer-id-647029' id='answer-label-647029' class=' answer'><span>Individual improvements identified by the work force will be small rather than far-reaching.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-23' style=';'><div id='questionWrap-23'  class='   watupro-question-id-159553'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>23. <\/span>A company absorbs overheads on a machine hour basis. Actual machine hours were 20,000, actual overheads were $480,000 and there was over absorption of overheads of $95,000. <br \/>\r<br>What is the overhead absorption rate?<\/div><input type='hidden' name='question_id[]' id='qID_23' value='159553' \/><input type='hidden' id='answerType159553' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159553[]' id='answer-id-647030' class='answer   answerof-159553 ' value='647030'   \/><label for='answer-id-647030' id='answer-label-647030' class=' answer'><span>$19.25 per unit<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159553[]' id='answer-id-647031' class='answer   answerof-159553 ' value='647031'   \/><label for='answer-id-647031' id='answer-label-647031' class=' answer'><span>$19.25 per hour<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159553[]' id='answer-id-647032' class='answer   answerof-159553 ' value='647032'   \/><label for='answer-id-647032' id='answer-label-647032' class=' answer'><span>$28.75 per unit<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159553[]' id='answer-id-647033' class='answer   answerof-159553 ' value='647033'   \/><label for='answer-id-647033' id='answer-label-647033' class=' answer'><span>$28.75 per hour<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-24' style=';'><div id='questionWrap-24'  class='   watupro-question-id-159554'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>24. <\/span>Silur Co buys and restores items of exclusive vintagejewelry. At 31 May 2009, the company had three items in inventory. <br \/>\r<br>Details of the itemswere: <br \/>\r<br>NecklaceBraceletPendant <br \/>\r<br>Purchase cost12,00031,00045,000 <br \/>\r<br>Expected selling price25,00038,00053,000 <br \/>\r<br>Restoration costs to date6,0005,0002,000 <br \/>\r<br>Further costs before sale2,0003,0001,000 <br \/>\r<br>What was the total value of Silur\u2019s inventory at 31 May 2009?<\/div><input type='hidden' name='question_id[]' id='qID_24' value='159554' \/><input type='hidden' id='answerType159554' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159554[]' id='answer-id-647034' class='answer   answerof-159554 ' value='647034'   \/><label for='answer-id-647034' id='answer-label-647034' class=' answer'><span>$88,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159554[]' id='answer-id-647035' class='answer   answerof-159554 ' value='647035'   \/><label for='answer-id-647035' id='answer-label-647035' class=' answer'><span>$100,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159554[]' id='answer-id-647036' class='answer   answerof-159554 ' value='647036'   \/><label for='answer-id-647036' id='answer-label-647036' class=' answer'><span>$106,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159554[]' id='answer-id-647037' class='answer   answerof-159554 ' value='647037'   \/><label for='answer-id-647037' id='answer-label-647037' class=' answer'><span>$107,000<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-25' style=';'><div id='questionWrap-25'  class='   watupro-question-id-159555'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>25. <\/span>Sun Mics' e-procurement system shows the bidding to be placed over the Internet, and rival bids for all suppliers. <br \/>\r<br>Which of the following will be an advantage of e-procurement system for Sun Mics\u2019?<\/div><input type='hidden' name='question_id[]' id='qID_25' value='159555' \/><input type='hidden' id='answerType159555' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159555[]' id='answer-id-647038' class='answer   answerof-159555 ' value='647038'   \/><label for='answer-id-647038' id='answer-label-647038' class=' answer'><span>Intermediaries in the supply chain might be reluctant to collaborate, due to a fear that they might be eliminated from the chain.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159555[]' id='answer-id-647039' class='answer   answerof-159555 ' value='647039'   \/><label for='answer-id-647039' id='answer-label-647039' class=' answer'><span>Investment in e-procurement would be too expensive and risky.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159555[]' id='answer-id-647040' class='answer   answerof-159555 ' value='647040'   \/><label for='answer-id-647040' id='answer-label-647040' class=' answer'><span>Reductions in the lead time between placing an order and receiving delivery.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-159555[]' id='answer-id-647041' class='answer   answerof-159555 ' value='647041'   \/><label for='answer-id-647041' id='answer-label-647041' class=' answer'><span>To set up an integrated e-procurement system for an entire supply chain would be expensive and complex.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div style='display:none' id='question-26'>\n\t<div class='question-content'>\n\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\" alt=\"Loading...\" title=\"Loading...\" \/>&nbsp;Loading...\t<\/div>\n<\/div>\n\n<br \/>\n\t\n\t\t\t<div class=\"watupro_buttons flex \" id=\"watuPROButtons4982\" >\n\t\t  <div id=\"prev-question\" style=\"display:none;\"><input type=\"button\" value=\"&lt; 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   \t \n<\/script>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11993,11992],"tags":[11994,11995,11996,11997,12000,11998],"class_list":["post-20028","post","type-post","status-publish","format-standard","hentry","category-certified-public-accountant","category-cpa","tag-ma","tag-ma-exam-dumps","tag-management-accounting-dumps","tag-management-accounting-dumps-questions","tag-management-accounting-exam-questions","tag-management-accounting-free-dumps"],"_links":{"self":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/20028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/comments?post=20028"}],"version-history":[{"count":1,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/20028\/revisions"}],"predecessor-version":[{"id":20030,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/posts\/20028\/revisions\/20030"}],"wp:attachment":[{"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/media?parent=20028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/categories?post=20028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dumpsbase.com\/freedumps\/wp-json\/wp\/v2\/tags?post=20028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}