{"id":45871,"date":"2022-09-27T02:37:10","date_gmt":"2022-09-27T02:37:10","guid":{"rendered":"https:\/\/www.dumpsbase.com\/freedumps\/?p=45871"},"modified":"2022-09-27T02:37:15","modified_gmt":"2022-09-27T02:37:15","slug":"cma-financial-planning-performance-and-analytics-dumps-for-cma-certification-part-1-exam-preparation","status":"publish","type":"post","link":"https:\/\/www.dumpsbase.com\/freedumps\/cma-financial-planning-performance-and-analytics-dumps-for-cma-certification-part-1-exam-preparation.html","title":{"rendered":"CMA Financial Planning Performance And Analytics Dumps For CMA Certification Part 1 Exam Preparation"},"content":{"rendered":"\n<p>The IMA Certification CMA Part 2 exam CMA Strategic Financial Management dumps were introduced, and today we have CMA Financial Planning Performance And Analytics dumps here for your CMA Certification Part 1 exam preparation. Concentrate on the CMA Financial Planning Performance and Analytics dumps questions and prepare together with the detailed information and facts and get 100% guidance from the DumpsBase. Additionally using the real and latest CMA Financial Planning Performance and Analytics dumps plan together with the genuine CMA Financial Planning Performance and Analytics questions and answers is often saved for amendment regularly.\u00a0<\/p>\n<h2>Check CMA Financial Planning Performance And Analytics Free Demo 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=\"submittingExam6619\" 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-6619\"><\/div>\n\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-6619\"  enctype=\"multipart\/form-data\" >\n<div class='watu-question ' id='question-1' style=';'><div id='questionWrap-1'  class='   watupro-question-id-234610'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>1. <\/span>Return on investment (ROI) is a performance measure that requires managers to respond to several factors that are under theirInfluence or control Decisions Intended to influence ROI are often from a short-term perspective and may conflict with the long-term objectives of the organization. This lack of goal congruence can be minimized by<\/div><input type='hidden' name='question_id[]' id='qID_1' value='234610' \/><input type='hidden' id='answerType234610' 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-234610[]' id='answer-id-931377' class='answer   answerof-234610 ' value='931377'   \/><label for='answer-id-931377' id='answer-label-931377' class=' answer'><span>providing the manager with limitationson what can be used to influence the factors involved in computing the RO<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234610[]' id='answer-id-931378' class='answer   answerof-234610 ' value='931378'   \/><label for='answer-id-931378' id='answer-label-931378' class=' answer'><span>using the two components of ROI (investment turnover and return on sales) instead of only RO<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234610[]' id='answer-id-931379' class='answer   answerof-234610 ' value='931379'   \/><label for='answer-id-931379' id='answer-label-931379' class=' answer'><span>allowing different minimum returns for different investments.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234610[]' id='answer-id-931380' class='answer   answerof-234610 ' value='931380'   \/><label for='answer-id-931380' id='answer-label-931380' class=' answer'><span>requiring multiple-year measures of ROI and evaluating these results along with the residual incomes from the same periods.<\/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-234611'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>2. <\/span>A company has two service departments Security and Human Resources and two operating departments Assembly and Finishing Cost data for these departments are shown below <br \/>\r<br><br><img decoding=\"async\" width=503 height=59 id=\"\u56fe\u7247 348\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image002-2.png\"><br><br \/>\r<br>To determine the full costs of conducting Business m the operating departments the company allocates service department costs to the operating departments Security costs are allocated based on the number of employees and Human Resources costs are allocated based on the number of Human Resources hours used using the step-down method, what amount of Security costs would be allocated to the Assembly department?<\/div><input type='hidden' name='question_id[]' id='qID_2' value='234611' \/><input type='hidden' id='answerType234611' 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-234611[]' id='answer-id-931381' class='answer   answerof-234611 ' value='931381'   \/><label for='answer-id-931381' id='answer-label-931381' class=' answer'><span>$12,727.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234611[]' id='answer-id-931382' class='answer   answerof-234611 ' value='931382'   \/><label for='answer-id-931382' id='answer-label-931382' class=' answer'><span>$13,333.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234611[]' id='answer-id-931383' class='answer   answerof-234611 ' value='931383'   \/><label for='answer-id-931383' id='answer-label-931383' class=' answer'><span>$18,773.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234611[]' id='answer-id-931384' class='answer   answerof-234611 ' value='931384'   \/><label for='answer-id-931384' id='answer-label-931384' class=' answer'><span>$20,000.<\/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-234612'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>3. <\/span>Aeronautics Inc. has designed anew airplane that entails an extremely complex manufacturing process Upon reviewing the market Aeronautics' management believes the price of the plane will need to be set below current manufacturing costs. Some on the management team have recommended stopping the project, however, the CFO believes that the plane will become profitable in the near future. <br \/>\r<br>The CFO most likely used which forecasting method?<\/div><input type='hidden' name='question_id[]' id='qID_3' value='234612' \/><input type='hidden' id='answerType234612' 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-234612[]' id='answer-id-931385' class='answer   answerof-234612 ' value='931385'   \/><label for='answer-id-931385' id='answer-label-931385' class=' answer'><span>Time series.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234612[]' id='answer-id-931386' class='answer   answerof-234612 ' value='931386'   \/><label for='answer-id-931386' id='answer-label-931386' class=' answer'><span>Learning curve analysis<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234612[]' id='answer-id-931387' class='answer   answerof-234612 ' value='931387'   \/><label for='answer-id-931387' id='answer-label-931387' class=' answer'><span>Exponential smoothing<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234612[]' id='answer-id-931388' class='answer   answerof-234612 ' value='931388'   \/><label for='answer-id-931388' id='answer-label-931388' class=' answer'><span>Cost-volume-profit analysis<\/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-234613'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>4. <\/span>MJC Co. is considering adopting a variable costing system using variable costing rather than absorption costing will be more advantageous to MJC because the variable costing system<\/div><input type='hidden' name='question_id[]' id='qID_4' value='234613' \/><input type='hidden' id='answerType234613' 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-234613[]' id='answer-id-931389' class='answer   answerof-234613 ' value='931389'   \/><label for='answer-id-931389' id='answer-label-931389' class=' answer'><span>more readily provides data needed for cost\/volume\/profitanalyses done by management<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234613[]' id='answer-id-931390' class='answer   answerof-234613 ' value='931390'   \/><label for='answer-id-931390' id='answer-label-931390' class=' answer'><span>focuses on gross profit as the best indicator of a company's ability to cover its expenses<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234613[]' id='answer-id-931391' class='answer   answerof-234613 ' value='931391'   \/><label for='answer-id-931391' id='answer-label-931391' class=' answer'><span>assigns all costs of manufacturing to products in order to properly match cost of production with revenues<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234613[]' id='answer-id-931392' class='answer   answerof-234613 ' value='931392'   \/><label for='answer-id-931392' id='answer-label-931392' class=' answer'><span>allows the financialstatements released to internal users to agree with the GAAP financial statements issued for external use<\/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-234614'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>5. <\/span>A company reported that its shareholders' equity decreased in the recent year. This could occur if<\/div><input type='hidden' name='question_id[]' id='qID_5' value='234614' \/><input type='hidden' id='answerType234614' 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-234614[]' id='answer-id-931393' class='answer   answerof-234614 ' value='931393'   \/><label for='answer-id-931393' id='answer-label-931393' class=' answer'><span>dividends paid were less than net income.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234614[]' id='answer-id-931394' class='answer   answerof-234614 ' value='931394'   \/><label for='answer-id-931394' id='answer-label-931394' class=' answer'><span>dividends paid were greater than net income<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234614[]' id='answer-id-931395' class='answer   answerof-234614 ' value='931395'   \/><label for='answer-id-931395' id='answer-label-931395' class=' answer'><span>new common stock was sold for greater than par value<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234614[]' id='answer-id-931396' class='answer   answerof-234614 ' value='931396'   \/><label for='answer-id-931396' id='answer-label-931396' class=' answer'><span>new common stock was sold for less than par value<\/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-234615'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>6. <\/span>A company has prepared the following pro forma income statements. It plans to sell 10,000 units in the current year and 11.500 units next year. <br \/>\r<br><br><img decoding=\"async\" width=430 height=101 id=\"\u56fe\u7247 350\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image003-2.png\"><br><\/div><input type='hidden' name='question_id[]' id='qID_6' value='234615' \/><input type='hidden' id='answerType234615' 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-234615[]' id='answer-id-931397' class='answer   answerof-234615 ' value='931397'   \/><label for='answer-id-931397' id='answer-label-931397' class=' answer'><span>Increase sales revenue by 15%.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234615[]' id='answer-id-931398' class='answer   answerof-234615 ' value='931398'   \/><label for='answer-id-931398' id='answer-label-931398' class=' answer'><span>Reduce cost of goods sold by $1.00 per unit<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234615[]' id='answer-id-931399' class='answer   answerof-234615 ' value='931399'   \/><label for='answer-id-931399' id='answer-label-931399' class=' answer'><span>Increase gross profit margin by 15%<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234615[]' id='answer-id-931400' class='answer   answerof-234615 ' value='931400'   \/><label for='answer-id-931400' id='answer-label-931400' class=' answer'><span>Reduce operating expenses by $1.00 perunit<\/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-234616'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>7. <\/span>After a recent earthquake in a nearby city the board of directors of a company has requested a review of the company s disaster recovery plan. <br \/>\r<br>Which of the following would be classified as a weakness in the company's disaster recovery plan?<\/div><input type='hidden' name='question_id[]' id='qID_7' value='234616' \/><input type='hidden' id='answerType234616' 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-234616[]' id='answer-id-931401' class='answer   answerof-234616 ' value='931401'   \/><label for='answer-id-931401' id='answer-label-931401' class=' answer'><span>Management has decided not to maintain a hot site because it was determined that the costs outweigh the benefits.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234616[]' id='answer-id-931402' class='answer   answerof-234616 ' value='931402'   \/><label for='answer-id-931402' id='answer-label-931402' class=' answer'><span>The details of the disaster recovery plan stipulate that internal audit should review the plan every other year rather than annually.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234616[]' id='answer-id-931403' class='answer   answerof-234616 ' value='931403'   \/><label for='answer-id-931403' id='answer-label-931403' class=' answer'><span>A cold site with backup data and documents is maintained on the basement level of the company s headquarters.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234616[]' id='answer-id-931404' class='answer   answerof-234616 ' value='931404'   \/><label for='answer-id-931404' id='answer-label-931404' class=' answer'><span>Members of the company's disaster recovery team maintain current copies of the disaster recovery plan m their homes.<\/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-234617'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>8. <\/span>A manufacturing companyis setting a standard number of labor hours for a product Management creates a draft standard and asks for employees' feedback. <br \/>\r<br>Which one of the following statements best represents the type of standard that is being set?<\/div><input type='hidden' name='question_id[]' id='qID_8' value='234617' \/><input type='hidden' id='answerType234617' 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-234617[]' id='answer-id-931405' class='answer   answerof-234617 ' value='931405'   \/><label for='answer-id-931405' id='answer-label-931405' class=' answer'><span>A participative standard because It includes management's Input to determine the standard.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234617[]' id='answer-id-931406' class='answer   answerof-234617 ' value='931406'   \/><label for='answer-id-931406' id='answer-label-931406' class=' answer'><span>An authoritative standard because the employees helped to determine the standard<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234617[]' id='answer-id-931407' class='answer   answerof-234617 ' value='931407'   \/><label for='answer-id-931407' id='answer-label-931407' class=' answer'><span>A participative standard because the employees will more likely view the standard as reasonable.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234617[]' id='answer-id-931408' class='answer   answerof-234617 ' value='931408'   \/><label for='answer-id-931408' id='answer-label-931408' class=' answer'><span>An authoritative standard because management still will ensure the standard fits the strategy<\/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-234618'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>9. <\/span>The master budget for a company contains mefollowing production requirements. <br \/>\r<br>Quarter 1\u2015 50,000 units <br \/>\r<br>Quarter 2 \u2015 55,000 units <br \/>\r<br>Quarter 3 \u2015 45,000 units <br \/>\r<br>Quarter 4 \u2015 52,000 units <br \/>\r<br>Each unit of product requires four pounds of direct material. The company has a policy to begin each quarter with an inventory of aired materials equal to 20% of that quarter's direct material requirements. The budgeted direct mate da I purchases for the third quarter would be<\/div><input type='hidden' name='question_id[]' id='qID_9' value='234618' \/><input type='hidden' id='answerType234618' 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-234618[]' id='answer-id-931409' class='answer   answerof-234618 ' value='931409'   \/><label for='answer-id-931409' id='answer-label-931409' class=' answer'><span>36, 000 pounds<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234618[]' id='answer-id-931410' class='answer   answerof-234618 ' value='931410'   \/><label for='answer-id-931410' id='answer-label-931410' class=' answer'><span>41,400 pounds<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234618[]' id='answer-id-931411' class='answer   answerof-234618 ' value='931411'   \/><label for='answer-id-931411' id='answer-label-931411' class=' answer'><span>49, 400 pounds<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234618[]' id='answer-id-931412' class='answer   answerof-234618 ' value='931412'   \/><label for='answer-id-931412' id='answer-label-931412' class=' answer'><span>185, 600 pounds<\/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-234619'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>10. <\/span>The manager in charge of the disaster recovery plan for a company has ensured that there is off-site storage of key data programs, operating systems and documentation. <br \/>\r<br>Which one of the following is the best next step to be prepared for a disaster?<\/div><input type='hidden' name='question_id[]' id='qID_10' value='234619' \/><input type='hidden' id='answerType234619' 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-234619[]' id='answer-id-931413' class='answer   answerof-234619 ' value='931413'   \/><label for='answer-id-931413' id='answer-label-931413' class=' answer'><span>She should enter into reciprocal agreements with alternative ''hot'' sites.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234619[]' id='answer-id-931414' class='answer   answerof-234619 ' value='931414'   \/><label for='answer-id-931414' id='answer-label-931414' class=' answer'><span>She should make sure that everyone Knows the location of offsite data storage.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234619[]' id='answer-id-931415' class='answer   answerof-234619 ' value='931415'   \/><label for='answer-id-931415' id='answer-label-931415' class=' answer'><span>She should create a planning document including a list of critical applications.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234619[]' id='answer-id-931416' class='answer   answerof-234619 ' value='931416'   \/><label for='answer-id-931416' id='answer-label-931416' class=' answer'><span>She should ensure that the &quot;cold&quot; sites are fully equipped and ready.<\/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-234620'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>11. <\/span>The following information pertains to Wang Corporation which usesstandard costing for its materials. <br \/>\r<br>The following information pertains to Wang Corporation which uses standard costing for its materials. <br \/>\r<br><br><img decoding=\"async\" width=451 height=113 id=\"\u56fe\u7247 356\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image004-2.png\"><br><br \/>\r<br>What is me amount of the unfavorable material-related variance that would appear on a report to the production foreman?<\/div><input type='hidden' name='question_id[]' id='qID_11' value='234620' \/><input type='hidden' id='answerType234620' 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-234620[]' id='answer-id-931417' class='answer   answerof-234620 ' value='931417'   \/><label for='answer-id-931417' id='answer-label-931417' class=' answer'><span>$4,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234620[]' id='answer-id-931418' class='answer   answerof-234620 ' value='931418'   \/><label for='answer-id-931418' id='answer-label-931418' class=' answer'><span>$5,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234620[]' id='answer-id-931419' class='answer   answerof-234620 ' value='931419'   \/><label for='answer-id-931419' id='answer-label-931419' class=' answer'><span>$5,600<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234620[]' id='answer-id-931420' class='answer   answerof-234620 ' value='931420'   \/><label for='answer-id-931420' id='answer-label-931420' class=' answer'><span>$6,000<\/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-234621'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>12. <\/span>A corporation had foreign currency translation gains from converting the financial statements of its foreign operations into U.S dollars. <br \/>\r<br>How will these gains be reported on the corporation\u2019s financial statements?<\/div><input type='hidden' name='question_id[]' id='qID_12' value='234621' \/><input type='hidden' id='answerType234621' 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-234621[]' id='answer-id-931421' class='answer   answerof-234621 ' value='931421'   \/><label for='answer-id-931421' id='answer-label-931421' class=' answer'><span>As a current asset on the balance sheet<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234621[]' id='answer-id-931422' class='answer   answerof-234621 ' value='931422'   \/><label for='answer-id-931422' id='answer-label-931422' class=' answer'><span>As a net increase in cash in the operating activities section of the statement of cash flows<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234621[]' id='answer-id-931423' class='answer   answerof-234621 ' value='931423'   \/><label for='answer-id-931423' id='answer-label-931423' class=' answer'><span>As part of net income on the income statement<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234621[]' id='answer-id-931424' class='answer   answerof-234621 ' value='931424'   \/><label for='answer-id-931424' id='answer-label-931424' class=' answer'><span>As part of comprehensive income on the income statement<\/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-234622'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>13. <\/span>Marsalis Products Inc. manufactures and sells batteries and cables for computers. <br \/>\r<br>The latest information on the products and their costs is shown in the following table. <br \/>\r<br><br><img decoding=\"async\" width=449 height=99 id=\"\u56fe\u7247 358\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image005-2.png\"><br><br \/>\r<br>Note: 1 Fixedmanufacturing cost of S1.500,000 per year is allocated to products based on the number of machine hours required to produce the product at a rate of S3 per machine hour. <br \/>\r<br>Based on the information above, what is the annual amount of earnings before interestand taxes (EBIT)?<\/div><input type='hidden' name='question_id[]' id='qID_13' value='234622' \/><input type='hidden' id='answerType234622' 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-234622[]' id='answer-id-931425' class='answer   answerof-234622 ' value='931425'   \/><label for='answer-id-931425' id='answer-label-931425' class=' answer'><span>$1,460,000.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234622[]' id='answer-id-931426' class='answer   answerof-234622 ' value='931426'   \/><label for='answer-id-931426' id='answer-label-931426' class=' answer'><span>$2,920,000.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234622[]' id='answer-id-931427' class='answer   answerof-234622 ' value='931427'   \/><label for='answer-id-931427' id='answer-label-931427' class=' answer'><span>$2,960.000.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234622[]' id='answer-id-931428' class='answer   answerof-234622 ' value='931428'   \/><label for='answer-id-931428' id='answer-label-931428' class=' answer'><span>$4,420,000.<\/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-234623'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>14. <\/span>A company had 100.000 shares of common stock issued and outstanding at January 1. <br \/>\r<br>During the year, the company took the following actions: <br \/>\r<br><br><img decoding=\"async\" width=579 height=36 id=\"\u56fe\u7247 360\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image006.png\"><br><\/div><input type='hidden' name='question_id[]' id='qID_14' value='234623' \/><input type='hidden' id='answerType234623' 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-234623[]' id='answer-id-931429' class='answer   answerof-234623 ' value='931429'   \/><label for='answer-id-931429' id='answer-label-931429' class=' answer'><span>$50.000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234623[]' id='answer-id-931430' class='answer   answerof-234623 ' value='931430'   \/><label for='answer-id-931430' id='answer-label-931430' class=' answer'><span>$75,000.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234623[]' id='answer-id-931431' class='answer   answerof-234623 ' value='931431'   \/><label for='answer-id-931431' id='answer-label-931431' class=' answer'><span>$100,000.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234623[]' id='answer-id-931432' class='answer   answerof-234623 ' value='931432'   \/><label for='answer-id-931432' id='answer-label-931432' class=' answer'><span>$150,000<\/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-234624'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>15. <\/span>when considering data visualization elements, the incorporation or color, shape, size, or animation can be used to address<\/div><input type='hidden' name='question_id[]' id='qID_15' value='234624' \/><input type='hidden' id='answerType234624' 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-234624[]' id='answer-id-931433' class='answer   answerof-234624 ' value='931433'   \/><label for='answer-id-931433' id='answer-label-931433' class=' answer'><span>multiple variables<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234624[]' id='answer-id-931434' class='answer   answerof-234624 ' value='931434'   \/><label for='answer-id-931434' id='answer-label-931434' class=' answer'><span>complexity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234624[]' id='answer-id-931435' class='answer   answerof-234624 ' value='931435'   \/><label for='answer-id-931435' id='answer-label-931435' class=' answer'><span>data distortion<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234624[]' id='answer-id-931436' class='answer   answerof-234624 ' value='931436'   \/><label for='answer-id-931436' id='answer-label-931436' class=' answer'><span>data myopia<\/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-234625'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>16. <\/span>A company has the following accounts included in its trial balance as of December 31 <br \/>\r<br><br><img decoding=\"async\" width=310 height=143 id=\"\u56fe\u7247 362\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image007-1.png\"><br><br \/>\r<br>What amount of equity will be reported on me company\u2019s balance sheet as of December 31?<\/div><input type='hidden' name='question_id[]' id='qID_16' value='234625' \/><input type='hidden' id='answerType234625' 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-234625[]' id='answer-id-931437' class='answer   answerof-234625 ' value='931437'   \/><label for='answer-id-931437' id='answer-label-931437' class=' answer'><span>$626,500<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234625[]' id='answer-id-931438' class='answer   answerof-234625 ' value='931438'   \/><label for='answer-id-931438' id='answer-label-931438' class=' answer'><span>$657,500<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234625[]' id='answer-id-931439' class='answer   answerof-234625 ' value='931439'   \/><label for='answer-id-931439' id='answer-label-931439' class=' answer'><span>$92,500.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234625[]' id='answer-id-931440' class='answer   answerof-234625 ' value='931440'   \/><label for='answer-id-931440' id='answer-label-931440' class=' answer'><span>$599,000.<\/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-234626'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>17. <\/span>All of the following are limitations of teaming curve analysis except that<\/div><input type='hidden' name='question_id[]' id='qID_17' value='234626' \/><input type='hidden' id='answerType234626' 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-234626[]' id='answer-id-931441' class='answer   answerof-234626 ' value='931441'   \/><label for='answer-id-931441' id='answer-label-931441' class=' answer'><span>the learning rate tends to be affected by seasonality in sales<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234626[]' id='answer-id-931442' class='answer   answerof-234626 ' value='931442'   \/><label for='answer-id-931442' id='answer-label-931442' class=' answer'><span>the estimated learning rate might be unreliable because other factors could have caused the change<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234626[]' id='answer-id-931443' class='answer   answerof-234626 ' value='931443'   \/><label for='answer-id-931443' id='answer-label-931443' class=' answer'><span>the learning rate is assumed to be constant<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234626[]' id='answer-id-931444' class='answer   answerof-234626 ' value='931444'   \/><label for='answer-id-931444' id='answer-label-931444' class=' answer'><span>it is appropriate only for labor-intensive repetitive tasks<\/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-234627'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>18. <\/span>A company announced a stock dividend under which 1.000.000 shares will be issued to the holders of the 10.000.000 shares that are currently outstanding. The stock which has a par value of $1 per share, traded at $10 on the dividend declaration date. <br \/>\r<br>How will shareholders' equity be affected by this stock dividend?<\/div><input type='hidden' name='question_id[]' id='qID_18' value='234627' \/><input type='hidden' id='answerType234627' 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-234627[]' id='answer-id-931445' class='answer   answerof-234627 ' value='931445'   \/><label for='answer-id-931445' id='answer-label-931445' class=' answer'><span>Retained earnings will decrease by $1.000.000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234627[]' id='answer-id-931446' class='answer   answerof-234627 ' value='931446'   \/><label for='answer-id-931446' id='answer-label-931446' class=' answer'><span>Retained earnings will decrease by $9.000.000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234627[]' id='answer-id-931447' class='answer   answerof-234627 ' value='931447'   \/><label for='answer-id-931447' id='answer-label-931447' class=' answer'><span>Paid-in capital will increase by $9,000.000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234627[]' id='answer-id-931448' class='answer   answerof-234627 ' value='931448'   \/><label for='answer-id-931448' id='answer-label-931448' class=' answer'><span>Common stock will increase by $10.000.000<\/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-234628'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>19. <\/span>Harris Company sells two products with the following characteristics. <br \/>\r<br><br><img decoding=\"async\" width=395 height=62 id=\"\u56fe\u7247 364\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image008-1.png\"><br><br \/>\r<br>Harris Company's total sales-mix variance for the year is<\/div><input type='hidden' name='question_id[]' id='qID_19' value='234628' \/><input type='hidden' id='answerType234628' 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-234628[]' id='answer-id-931449' class='answer   answerof-234628 ' value='931449'   \/><label for='answer-id-931449' id='answer-label-931449' class=' answer'><span>$300,000 Unfavorable<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234628[]' id='answer-id-931450' class='answer   answerof-234628 ' value='931450'   \/><label for='answer-id-931450' id='answer-label-931450' class=' answer'><span>$350,000 unfavorable<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234628[]' id='answer-id-931451' class='answer   answerof-234628 ' value='931451'   \/><label for='answer-id-931451' id='answer-label-931451' class=' answer'><span>$375,000 Unfavorable<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234628[]' id='answer-id-931452' class='answer   answerof-234628 ' value='931452'   \/><label for='answer-id-931452' id='answer-label-931452' class=' answer'><span>$725,000 Favorable<\/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-234629'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>20. <\/span>Anatolian Textile Company produces blue-jean pants for a globally known blue-jean brand and its annual financial results are shown below. <br \/>\r<br><br><img decoding=\"async\" width=460 height=111 id=\"\u56fe\u7247 366\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image009-1.png\"><br><br \/>\r<br>Based on the table the sales-price variance for the company is<\/div><input type='hidden' name='question_id[]' id='qID_20' value='234629' \/><input type='hidden' id='answerType234629' 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-234629[]' id='answer-id-931453' class='answer   answerof-234629 ' value='931453'   \/><label for='answer-id-931453' id='answer-label-931453' class=' answer'><span>4,500 unfavorable<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234629[]' id='answer-id-931454' class='answer   answerof-234629 ' value='931454'   \/><label for='answer-id-931454' id='answer-label-931454' class=' answer'><span>4,500 favorable<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234629[]' id='answer-id-931455' class='answer   answerof-234629 ' value='931455'   \/><label for='answer-id-931455' id='answer-label-931455' class=' answer'><span>10,500 favorable<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234629[]' id='answer-id-931456' class='answer   answerof-234629 ' value='931456'   \/><label for='answer-id-931456' id='answer-label-931456' class=' answer'><span>10,500 unfavorable<\/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-234630'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>21. <\/span>in preparing Klein Corporation's master budget for the following calendar year, the manager of the Production Department requested the purchase of a new piece of machinery with a purchase price of $150.000 in addition, the cost of installing the machine would total $13.000. The purchase price of the machine would be financed by a 6%. 5-year loan with interest due quarterly. The amount Klein Corporation should include in its Capital Expenditures Budget due to this purchase is<\/div><input type='hidden' name='question_id[]' id='qID_21' value='234630' \/><input type='hidden' id='answerType234630' 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-234630[]' id='answer-id-931457' class='answer   answerof-234630 ' value='931457'   \/><label for='answer-id-931457' id='answer-label-931457' class=' answer'><span>$13,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234630[]' id='answer-id-931458' class='answer   answerof-234630 ' value='931458'   \/><label for='answer-id-931458' id='answer-label-931458' class=' answer'><span>$22,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234630[]' id='answer-id-931459' class='answer   answerof-234630 ' value='931459'   \/><label for='answer-id-931459' id='answer-label-931459' class=' answer'><span>$163,000<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234630[]' id='answer-id-931460' class='answer   answerof-234630 ' value='931460'   \/><label for='answer-id-931460' id='answer-label-931460' class=' answer'><span>$172,000<\/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-234631'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>22. <\/span>A company s accounting department is run by only one accountant. <br \/>\r<br>Which one of the following can be implemented as a detective control?<\/div><input type='hidden' name='question_id[]' id='qID_22' value='234631' \/><input type='hidden' id='answerType234631' 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-234631[]' id='answer-id-931461' class='answer   answerof-234631 ' value='931461'   \/><label for='answer-id-931461' id='answer-label-931461' class=' answer'><span>Require the accountant to double-check his work<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234631[]' id='answer-id-931462' class='answer   answerof-234631 ' value='931462'   \/><label for='answer-id-931462' id='answer-label-931462' class=' answer'><span>Require the accountant to update cash balance regularly<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234631[]' id='answer-id-931463' class='answer   answerof-234631 ' value='931463'   \/><label for='answer-id-931463' id='answer-label-931463' class=' answer'><span>Train another employee to perform bank reconciliations<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234631[]' id='answer-id-931464' class='answer   answerof-234631 ' value='931464'   \/><label for='answer-id-931464' id='answer-label-931464' class=' answer'><span>Train another employee to record journal entries.<\/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-234632'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>23. <\/span>The best way to illustrate the entire distribution of numerical data for a single variable is with a<\/div><input type='hidden' name='question_id[]' id='qID_23' value='234632' \/><input type='hidden' id='answerType234632' 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-234632[]' id='answer-id-931465' class='answer   answerof-234632 ' value='931465'   \/><label for='answer-id-931465' id='answer-label-931465' class=' answer'><span>pie chart<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234632[]' id='answer-id-931466' class='answer   answerof-234632 ' value='931466'   \/><label for='answer-id-931466' id='answer-label-931466' class=' answer'><span>bubble chart<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234632[]' id='answer-id-931467' class='answer   answerof-234632 ' value='931467'   \/><label for='answer-id-931467' id='answer-label-931467' class=' answer'><span>histogram<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234632[]' id='answer-id-931468' class='answer   answerof-234632 ' value='931468'   \/><label for='answer-id-931468' id='answer-label-931468' class=' answer'><span>heat map<\/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-234633'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>24. <\/span>A company manufactures dining tables. <br \/>\r<br>The variable costs per unit are as follows. <br \/>\r<br><br><img decoding=\"async\" width=258 height=68 id=\"\u56fe\u7247 373\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image010-1.png\"><br><br \/>\r<br>Other costs are fixed and include advertising costs of $45,000 per year administrative costs of $55,000 annually and fixed manufacturing overhead of S250.000 per year based on Budgeted production of 10.000 dining tables There was no beginning inventory During the prior year, a total of 10.000 dining tables were manufactured, with 9 000 dining tables sold at $100 each. <br \/>\r<br>Based on the above information what would be the cost of the ending finished goods inventory under absorption (full) costing?<\/div><input type='hidden' name='question_id[]' id='qID_24' value='234633' \/><input type='hidden' id='answerType234633' 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-234633[]' id='answer-id-931469' class='answer   answerof-234633 ' value='931469'   \/><label for='answer-id-931469' id='answer-label-931469' class=' answer'><span>$45,000.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234633[]' id='answer-id-931470' class='answer   answerof-234633 ' value='931470'   \/><label for='answer-id-931470' id='answer-label-931470' class=' answer'><span>$70,000.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234633[]' id='answer-id-931471' class='answer   answerof-234633 ' value='931471'   \/><label for='answer-id-931471' id='answer-label-931471' class=' answer'><span>$80,000.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234633[]' id='answer-id-931472' class='answer   answerof-234633 ' value='931472'   \/><label for='answer-id-931472' id='answer-label-931472' class=' answer'><span>$100,000.<\/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-234634'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>25. <\/span>The contribution margin data is shown below for several strategic business units (SBU). <br \/>\r<br><br><img decoding=\"async\" width=415 height=47 id=\"\u56fe\u7247 386\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image011-2.png\"><br><br \/>\r<br>which SBU has the lowest contribution margin ratio?<\/div><input type='hidden' name='question_id[]' id='qID_25' value='234634' \/><input type='hidden' id='answerType234634' 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-234634[]' id='answer-id-931473' class='answer   answerof-234634 ' value='931473'   \/><label for='answer-id-931473' id='answer-label-931473' class=' answer'><span>SBU<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234634[]' id='answer-id-931474' class='answer   answerof-234634 ' value='931474'   \/><label for='answer-id-931474' id='answer-label-931474' class=' answer'><span>SBU<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234634[]' id='answer-id-931475' class='answer   answerof-234634 ' value='931475'   \/><label for='answer-id-931475' id='answer-label-931475' class=' answer'><span>SBU<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234634[]' id='answer-id-931476' class='answer   answerof-234634 ' value='931476'   \/><label for='answer-id-931476' id='answer-label-931476' class=' answer'><span>SBU<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-26' style=';'><div id='questionWrap-26'  class='   watupro-question-id-234635'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>26. <\/span>A company's return on investment will increase it expenses decrease by $100 and<\/div><input type='hidden' name='question_id[]' id='qID_26' value='234635' \/><input type='hidden' id='answerType234635' 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-234635[]' id='answer-id-931477' class='answer   answerof-234635 ' value='931477'   \/><label for='answer-id-931477' id='answer-label-931477' class=' answer'><span>net profit decreases by $100<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234635[]' id='answer-id-931478' class='answer   answerof-234635 ' value='931478'   \/><label for='answer-id-931478' id='answer-label-931478' class=' answer'><span>sales decrease by $100<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234635[]' id='answer-id-931479' class='answer   answerof-234635 ' value='931479'   \/><label for='answer-id-931479' id='answer-label-931479' class=' answer'><span>net profit remains unchanged<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234635[]' id='answer-id-931480' class='answer   answerof-234635 ' value='931480'   \/><label for='answer-id-931480' id='answer-label-931480' class=' answer'><span>total assets remain unchanged<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-27' style=';'><div id='questionWrap-27'  class='   watupro-question-id-234636'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>27. <\/span>A new restaurant chain has installed a new restaurant management system. However many employees havecomplained that the restaurant management system is not user-friendly and has caused many customer service issues. <br \/>\r<br>Which one of the following may help to improve system performance?<\/div><input type='hidden' name='question_id[]' id='qID_27' value='234636' \/><input type='hidden' id='answerType234636' 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-234636[]' id='answer-id-931481' class='answer   answerof-234636 ' value='931481'   \/><label for='answer-id-931481' id='answer-label-931481' class=' answer'><span>CVP analysts<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234636[]' id='answer-id-931482' class='answer   answerof-234636 ' value='931482'   \/><label for='answer-id-931482' id='answer-label-931482' class=' answer'><span>Business process analysis<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234636[]' id='answer-id-931483' class='answer   answerof-234636 ' value='931483'   \/><label for='answer-id-931483' id='answer-label-931483' class=' answer'><span>Sensitivity analysis<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234636[]' id='answer-id-931484' class='answer   answerof-234636 ' value='931484'   \/><label for='answer-id-931484' id='answer-label-931484' class=' answer'><span>Exploratory data analysis<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-28' style=';'><div id='questionWrap-28'  class='   watupro-question-id-234637'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>28. <\/span>A company recently used 500 direct labor hours to manufacture ten units of a new product, if the company employs the cumulative average-time learning model with a 90% learning curve, the number of direct labor hours the company would expect to use to produce the next ten units of this product is<\/div><input type='hidden' name='question_id[]' id='qID_28' value='234637' \/><input type='hidden' id='answerType234637' 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-234637[]' id='answer-id-931485' class='answer   answerof-234637 ' value='931485'   \/><label for='answer-id-931485' id='answer-label-931485' class=' answer'><span>500<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234637[]' id='answer-id-931486' class='answer   answerof-234637 ' value='931486'   \/><label for='answer-id-931486' id='answer-label-931486' class=' answer'><span>475<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234637[]' id='answer-id-931487' class='answer   answerof-234637 ' value='931487'   \/><label for='answer-id-931487' id='answer-label-931487' class=' answer'><span>450<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234637[]' id='answer-id-931488' class='answer   answerof-234637 ' value='931488'   \/><label for='answer-id-931488' id='answer-label-931488' class=' answer'><span>400<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-29' style=';'><div id='questionWrap-29'  class='   watupro-question-id-234638'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>29. <\/span>in order forthe IT manager in cnarge of a company's disaster recovery plan to have complete planning documentation, he should ensure that the documentation includes all of the following except<\/div><input type='hidden' name='question_id[]' id='qID_29' value='234638' \/><input type='hidden' id='answerType234638' 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-234638[]' id='answer-id-931489' class='answer   answerof-234638 ' value='931489'   \/><label for='answer-id-931489' id='answer-label-931489' class=' answer'><span>the results of the latest disaster recovery test run<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234638[]' id='answer-id-931490' class='answer   answerof-234638 ' value='931490'   \/><label for='answer-id-931490' id='answer-label-931490' class=' answer'><span>the phone numbers of key employees<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234638[]' id='answer-id-931491' class='answer   answerof-234638 ' value='931491'   \/><label for='answer-id-931491' id='answer-label-931491' class=' answer'><span>vendors who win set up the hot site<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234638[]' id='answer-id-931492' class='answer   answerof-234638 ' value='931492'   \/><label for='answer-id-931492' id='answer-label-931492' class=' answer'><span>program and operating system documentation<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-30' style=';'><div id='questionWrap-30'  class='   watupro-question-id-234639'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>30. <\/span>Which statement below best describes therelationship among a company's organizational structure, policies. objectives and the effectiveness of the control environment?<\/div><input type='hidden' name='question_id[]' id='qID_30' value='234639' \/><input type='hidden' id='answerType234639' 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-234639[]' id='answer-id-931493' class='answer   answerof-234639 ' value='931493'   \/><label for='answer-id-931493' id='answer-label-931493' class=' answer'><span>The policies, organizational structure, and objectives set the foundation tor the internal control components and provide discipline and structure<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234639[]' id='answer-id-931494' class='answer   answerof-234639 ' value='931494'   \/><label for='answer-id-931494' id='answer-label-931494' class=' answer'><span>Management can determine the organizational structure, policies and objectives to \r\ncreate the control environment after the risks are identified<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234639[]' id='answer-id-931495' class='answer   answerof-234639 ' value='931495'   \/><label for='answer-id-931495' id='answer-label-931495' class=' answer'><span>The control activities have more influence on the control environment than the organizational structure policies and objectives<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234639[]' id='answer-id-931496' class='answer   answerof-234639 ' value='931496'   \/><label for='answer-id-931496' id='answer-label-931496' class=' answer'><span>The control environment often Is completely Independent and distinct from the organizational structure policies. and objectives<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-31' style=';'><div id='questionWrap-31'  class='   watupro-question-id-234640'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>31. <\/span>Which one of the following best describes the difference between a normal costing system and an actual costing system?<\/div><input type='hidden' name='question_id[]' id='qID_31' value='234640' \/><input type='hidden' id='answerType234640' 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-234640[]' id='answer-id-931497' class='answer   answerof-234640 ' value='931497'   \/><label for='answer-id-931497' id='answer-label-931497' class=' answer'><span>Direct labor cost is estimated using a predetermined rate under a normal costing system, while it is the actual value under an actual costing system.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234640[]' id='answer-id-931498' class='answer   answerof-234640 ' value='931498'   \/><label for='answer-id-931498' id='answer-label-931498' class=' answer'><span>Direct material cost is estimated using a predetermined rate under a normal costing system while it is the actual value under an actual costing system<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234640[]' id='answer-id-931499' class='answer   answerof-234640 ' value='931499'   \/><label for='answer-id-931499' id='answer-label-931499' class=' answer'><span>Factory overhead cost is estimated using a predetermined rate under a normal costing system,while it is me actual value under an actual costing system.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234640[]' id='answer-id-931500' class='answer   answerof-234640 ' value='931500'   \/><label for='answer-id-931500' id='answer-label-931500' class=' answer'><span>Both direct labor cost and direct material cost are estimated using a predetermined rate under a normal costing system, while they are the actual value under an actual costing system<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-32' style=';'><div id='questionWrap-32'  class='   watupro-question-id-234641'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>32. <\/span>Company A currently uses U.S GAAP while Company 8 is currently using IFRS. Both companies are individually in the process of internally developing trademarks that have been demonstrated to be technically andeconomically feasible Both companies have incurred development costs in the current year with respect to their internally developed trademarks. <br \/>\r<br>Which one of the following best describes how Company A and Company B should account for these development costsin their financial statements?<\/div><input type='hidden' name='question_id[]' id='qID_32' value='234641' \/><input type='hidden' id='answerType234641' 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-234641[]' id='answer-id-931501' class='answer   answerof-234641 ' value='931501'   \/><label for='answer-id-931501' id='answer-label-931501' class=' answer'><span>Company A should expense the development costs while Company B should capitalize the development costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234641[]' id='answer-id-931502' class='answer   answerof-234641 ' value='931502'   \/><label for='answer-id-931502' id='answer-label-931502' class=' answer'><span>Company A should capitalize the development costs while Company B should expense the development costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234641[]' id='answer-id-931503' class='answer   answerof-234641 ' value='931503'   \/><label for='answer-id-931503' id='answer-label-931503' class=' answer'><span>Both Company A and Company B should capitalize the development costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234641[]' id='answer-id-931504' class='answer   answerof-234641 ' value='931504'   \/><label for='answer-id-931504' id='answer-label-931504' class=' answer'><span>Both Company A and Company B should expense the development costs<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-33' style=';'><div id='questionWrap-33'  class='   watupro-question-id-234642'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>33. <\/span>For a manufacturing company what is the most Importantadvantage of using variable costing rather than absorption costing?<\/div><input type='hidden' name='question_id[]' id='qID_33' value='234642' \/><input type='hidden' id='answerType234642' 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-234642[]' id='answer-id-931505' class='answer   answerof-234642 ' value='931505'   \/><label for='answer-id-931505' id='answer-label-931505' class=' answer'><span>Variable costing includes only variable direct and indirect costs in inventory which makes it more useful for short-term decision making and performance evaluation.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234642[]' id='answer-id-931506' class='answer   answerof-234642 ' value='931506'   \/><label for='answer-id-931506' id='answer-label-931506' class=' answer'><span>Variable costingis the required inventory method for external reporting in most countries and therefore is less costly to implement<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234642[]' id='answer-id-931507' class='answer   answerof-234642 ' value='931507'   \/><label for='answer-id-931507' id='answer-label-931507' class=' answer'><span>Variable costing is cost-effective and Jess confusing to managers and is therefore more useful in performance evaluation.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234642[]' id='answer-id-931508' class='answer   answerof-234642 ' value='931508'   \/><label for='answer-id-931508' id='answer-label-931508' class=' answer'><span>Variable costing measures the cost of all manufacturing resources, whether variable or fixed and thus provides the most complete cost.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-34' style=';'><div id='questionWrap-34'  class='   watupro-question-id-234643'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>34. <\/span>A company expects sales of 225 000 units in April, 210 000 in May and 190 000 in June. <br \/>\r<br>The company maintains an ending Inventory each month of 25% of the next month's sales. <br \/>\r<br>How many units should the company plan to produce in May?<\/div><input type='hidden' name='question_id[]' id='qID_34' value='234643' \/><input type='hidden' id='answerType234643' 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-234643[]' id='answer-id-931509' class='answer   answerof-234643 ' value='931509'   \/><label for='answer-id-931509' id='answer-label-931509' class=' answer'><span>205,000 units.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234643[]' id='answer-id-931510' class='answer   answerof-234643 ' value='931510'   \/><label for='answer-id-931510' id='answer-label-931510' class=' answer'><span>210,000 units<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234643[]' id='answer-id-931511' class='answer   answerof-234643 ' value='931511'   \/><label for='answer-id-931511' id='answer-label-931511' class=' answer'><span>215.000 units<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234643[]' id='answer-id-931512' class='answer   answerof-234643 ' value='931512'   \/><label for='answer-id-931512' id='answer-label-931512' class=' answer'><span>221,250 units<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-35' style=';'><div id='questionWrap-35'  class='   watupro-question-id-234644'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>35. <\/span>Which one of the following items is included in accumulated other comprehensive income?<\/div><input type='hidden' name='question_id[]' id='qID_35' value='234644' \/><input type='hidden' id='answerType234644' 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-234644[]' id='answer-id-931513' class='answer   answerof-234644 ' value='931513'   \/><label for='answer-id-931513' id='answer-label-931513' class=' answer'><span>Gains and losses on the sale of equipment<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234644[]' id='answer-id-931514' class='answer   answerof-234644 ' value='931514'   \/><label for='answer-id-931514' id='answer-label-931514' class=' answer'><span>Effect of a change in accounting method<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234644[]' id='answer-id-931515' class='answer   answerof-234644 ' value='931515'   \/><label for='answer-id-931515' id='answer-label-931515' class=' answer'><span>Realized gains on available-for-sale securities<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234644[]' id='answer-id-931516' class='answer   answerof-234644 ' value='931516'   \/><label for='answer-id-931516' id='answer-label-931516' class=' answer'><span>Foreign currency translation adjustments<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-36' style=';'><div id='questionWrap-36'  class='   watupro-question-id-234645'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>36. <\/span>A building materials retailer uses a LIFO method of valuing its inventory. The company has just introduced a new product. <br \/>\r<br>The following is the activity for the first month of this new product. <br \/>\r<br>&#8226; Purchase of 3,000 units on the 2nd of the month at $5.00. <br \/>\r<br>&#8226; Purchase of 6,000 units on the 12th of the month at $4.80. <br \/>\r<br>&#8226; Purchase of 2,000 units on the 31st of the month at $5 60. <br \/>\r<br>&#8226; Sales of the product were 4,000 units on the 20th of the month. Using the periodic method, the ending value of the inventory would be<\/div><input type='hidden' name='question_id[]' id='qID_36' value='234645' \/><input type='hidden' id='answerType234645' 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-234645[]' id='answer-id-931517' class='answer   answerof-234645 ' value='931517'   \/><label for='answer-id-931517' id='answer-label-931517' class=' answer'><span>$34,200.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234645[]' id='answer-id-931518' class='answer   answerof-234645 ' value='931518'   \/><label for='answer-id-931518' id='answer-label-931518' class=' answer'><span>$35,000.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234645[]' id='answer-id-931519' class='answer   answerof-234645 ' value='931519'   \/><label for='answer-id-931519' id='answer-label-931519' class=' answer'><span>$35,200.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234645[]' id='answer-id-931520' class='answer   answerof-234645 ' value='931520'   \/><label for='answer-id-931520' id='answer-label-931520' class=' answer'><span>$35, 800.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-37' style=';'><div id='questionWrap-37'  class='   watupro-question-id-234646'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>37. <\/span>Sportsman inc. manufactures ceramic sports-related figurines. The company's oldest lines are mass produced in a standard variety of colors and designs. A few years ago in an effort to increase sales, the company began accepting special orders with modified designs in school colors. The minimum order for these special designs is 100 units. The special orders have become very popular and now represent one quarter of the units produced. <br \/>\r<br>Estimates for the year follow. <br \/>\r<br><br><img decoding=\"async\" width=334 height=95 id=\"\u56fe\u7247 388\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image012-1.png\"><br><br \/>\r<br>Design costs manufacturing overhead and materials handling costs are budgeted at $700.000 for the year Sportsman has always used a traditional cost allocation system using aired labor hours as the allocation base but is considering an activity based costing system. The most likely result of changingto an activity-based system is that<\/div><input type='hidden' name='question_id[]' id='qID_37' value='234646' \/><input type='hidden' id='answerType234646' 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-234646[]' id='answer-id-931521' class='answer   answerof-234646 ' value='931521'   \/><label for='answer-id-931521' id='answer-label-931521' class=' answer'><span>the overhead costs allocated to the special designs will likely increase because the special design requires proportionally more overhead activity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234646[]' id='answer-id-931522' class='answer   answerof-234646 ' value='931522'   \/><label for='answer-id-931522' id='answer-label-931522' class=' answer'><span>the overhead costs allocated to the special designs will likely decrease Because demand for them has grown<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234646[]' id='answer-id-931523' class='answer   answerof-234646 ' value='931523'   \/><label for='answer-id-931523' id='answer-label-931523' class=' answer'><span>total production costs are likely to decline as department are held responsible for their costs<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234646[]' id='answer-id-931524' class='answer   answerof-234646 ' value='931524'   \/><label for='answer-id-931524' id='answer-label-931524' class=' answer'><span>the costs allocated to each product should not change but management will be able to control various components ofthe cost more effectively.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-38' style=';'><div id='questionWrap-38'  class='   watupro-question-id-234647'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>38. <\/span>As part of the COSO Internal Control Framework segregation of duties and documentation areincluded in which of the components of the COSO model below?<\/div><input type='hidden' name='question_id[]' id='qID_38' value='234647' \/><input type='hidden' id='answerType234647' 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-234647[]' id='answer-id-931525' class='answer   answerof-234647 ' value='931525'   \/><label for='answer-id-931525' id='answer-label-931525' class=' answer'><span>Operating environment<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234647[]' id='answer-id-931526' class='answer   answerof-234647 ' value='931526'   \/><label for='answer-id-931526' id='answer-label-931526' class=' answer'><span>Risk assessment<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234647[]' id='answer-id-931527' class='answer   answerof-234647 ' value='931527'   \/><label for='answer-id-931527' id='answer-label-931527' class=' answer'><span>Control activities<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234647[]' id='answer-id-931528' class='answer   answerof-234647 ' value='931528'   \/><label for='answer-id-931528' id='answer-label-931528' class=' answer'><span>Information and communication<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-39' style=';'><div id='questionWrap-39'  class='   watupro-question-id-234648'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>39. <\/span>Sullivan Company's static Budget for the past yearis shown below. <br \/>\r<br><br><img decoding=\"async\" width=283 height=114 id=\"\u56fe\u7247 390\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2022\/09\/image013-1.png\"><br><br \/>\r<br>Sullivan actually sow 11.000.000 units throughout the year which was a quantity within its relevant range. The flexible budget net income that should be used to compare to actual results is<\/div><input type='hidden' name='question_id[]' id='qID_39' value='234648' \/><input type='hidden' id='answerType234648' 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-234648[]' id='answer-id-931529' class='answer   answerof-234648 ' value='931529'   \/><label for='answer-id-931529' id='answer-label-931529' class=' answer'><span>$4,200,000.00<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234648[]' id='answer-id-931530' class='answer   answerof-234648 ' value='931530'   \/><label for='answer-id-931530' id='answer-label-931530' class=' answer'><span>$7,500,000.00<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234648[]' id='answer-id-931531' class='answer   answerof-234648 ' value='931531'   \/><label for='answer-id-931531' id='answer-label-931531' class=' answer'><span>$6,580,000.00<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234648[]' id='answer-id-931532' class='answer   answerof-234648 ' value='931532'   \/><label for='answer-id-931532' id='answer-label-931532' class=' answer'><span>$11,500,000.00<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-40' style=';'><div id='questionWrap-40'  class='   watupro-question-id-234649'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>40. <\/span>GorCo anticipates 10% sales growth each month for the next three months, and plans to sell 120.000 units offinished goods In the first month. The company plans production so that ending inventory is equal to 5% of the next month's budgeted sales On GorCo's production budget for the second month the number of finished goods units to be produced would be<\/div><input type='hidden' name='question_id[]' id='qID_40' value='234649' \/><input type='hidden' id='answerType234649' 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-234649[]' id='answer-id-931533' class='answer   answerof-234649 ' value='931533'   \/><label for='answer-id-931533' id='answer-label-931533' class=' answer'><span>131,340.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234649[]' id='answer-id-931534' class='answer   answerof-234649 ' value='931534'   \/><label for='answer-id-931534' id='answer-label-931534' class=' answer'><span>132,000.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234649[]' id='answer-id-931535' class='answer   answerof-234649 ' value='931535'   \/><label for='answer-id-931535' id='answer-label-931535' class=' answer'><span>132,600.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-234649[]' id='answer-id-931536' class='answer   answerof-234649 ' value='931536'   \/><label for='answer-id-931536' id='answer-label-931536' class=' answer'><span>132,660.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div style='display:none' id='question-41'>\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=\"watuPROButtons6619\" >\n\t\t  <div id=\"prev-question\" style=\"display:none;\"><input type=\"button\" value=\"&lt; 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