CompTIA
Checkpoint
ISC
HP
Dell
EC-Council
EXIN
Fortinet
ITIL®
Juniper
PMI
Microsoft
VMware
Avaya
Google
Salesforce
Amazon
Palo Alto Networks
Certiport
ISC2
All Vendors
  2. Home
  3. Exams
  4. Financial
  5. CMA

Free CMA Exam Braindumps (page: 100)

Page 100 of 336
PDF with 1336 Questions
View Related Case Study

Based on potential sales of 1.000 units per year, a new product has estimated mated costs of $600.000. Vat is the target price to obtain a 20% return on sales?

  1. $720
  2. $750
  3. $1080
  4. $3,000

Answer(s): B

Explanation:

It the company wants a 20% return on sales, the $600,000 of costs represent 80% of the 1selling price. Dividing $600,000 by .8 results in a total selling price of $750,000, or $750 per un.



View Related Case Study

Pontotoc Industries manufactures a product that is used as a subcomponent by other manufacturers. It has the following price and cost structure;



What will the contribution margin per unit be if the company sells 10,000 units?

  1. $206
  2. $200
  3. $140
  4. $120

Answer(s): B

Explanation:

Contribution margin is the excess of sales over variable costs Sales will be at $300 per unit. Variable costs are $100. consisting of $40 of direct materials, $30 of direct labor, $24 of variable overhead. and $6 of variable selling costs. Thus, the contribution margin will be $200 per unit ($300 --$100)



View Related Case Study

Pontotoc industries manufactures a product that is used as a subcomponent by other manufacturers It has the following price and cost structure


During the next year, sales are expected to be 10.000 units all costs will remain the same except for fixed manufacturing overhead, which will increase 20%. and direct materials. which will increase 10%. The selling price per unit for next year will be $320. Based on this information, Pontotoc's contribution margin for next year will be

  1. $1,240,000
  2. $1,360,000
  3. $2,160,000
  4. $2,200,000

Answer(s): C

Explanation:

Contribution margin is the excess of sales over variable costs. Sales of 10,000 units at $320 each will produce total revenue of $3,200,000. Variable costs will be $104 per Unit, consisting of $44 for direct maternal, $30 for direct labor. $24 for variable overhead, and $6 for selling costs. At $104 per unit, the 10,000 units will have total variable costs of $1,040,000, resulting in a contribution margin of $2,160,000 ($3,200,000 -- $1,040,000).



View Related Case Study

Exhibit


The percentage difference between the actual and the budgeted breakeven point in units was that actual was

  1. 500% above budget
  2. 6.67% below budget.
  3. 6.67% above budget
  4. 5.00% below budget.

Answer(s): A

Explanation:

According to the budget, sales of 250 units would produce a contribution margin of $700, or $2.80 per unit. Dividing the $448 of budgeted fixed costs by $2.80 gives a breakeven point of 160 units. The 260 actual units sold produced a contribution margin of $650, or $2.50 per unit. Dividing the $420 of fixed costs by $2.50 gives a breakeven point of 168 units. Consequenty, the actual breakeven point is 5% (8 ÷ 160) above the budget.



Page 100 of 336



Post your Comments and Discuss Financial CMA exam with other Community members:

nancy commented on March 16, 2024
Good to learn from here
INDIA
upvote

Tacy commented on October 18, 2023
Awesome content
Anonymous
upvote

Georgodino commented on April 29, 2021
The study package is helpful in passing your exam since the practice questions are copied from real exam. But in order to learn the modules in details you need books.
ARGENTINA
upvote

Joe commented on May 16, 2019
Just Bought it, will share result with you.
Anonymous
upvote

emad hamdy commented on May 03, 2019
great for passing not so good for learning. Just use it as cheat sheet.
UNITED STATES
upvote

Amer Alnajjar commented on March 11, 2019
Still the test is under process
Anonymous
upvote

Exam Passer commented on December 06, 2018
I wrote the exam yesterday and it was a great success. Good job guys.
UNITED ARAB EMIRATES
upvote

Muhannad commented on October 09, 2018
Easy way to download
Anonymous
upvote

Harshavardhan Yedla commented on October 02, 2017
good
UNITED STATES
upvote

James commented on February 23, 2017
Ok just downloaded this exam....looks pretty damn good to me..I think this will help me pass easily.
UNITED STATES
upvote

RYAN commented on December 24, 2016
I JUST BOUGHT THIS AND I WILL BE SURE IT IS HELPFUL!! I'LL LET YOU KNOW AFTER TAKING EXAM.
UNITED STATES
upvote

KT commented on December 17, 2016
I just bought the test bank. I will provide a feedback once I start going through it and studying.
UNITED STATES
upvote

Sachin commented on May 16, 2016
Seems to be a great Stuff. Needs to prepare for the exam and hope it will be very useful.
UNITED ARAB EMIRATES
upvote

Sairam Beeman commented on January 05, 2016
very bad. pdf e-book not downloading. Latest updated questions not available. Waste of money. Don't buy this product.
UNITED STATES
upvote

Mik commented on October 08, 2015
I have difficulties downloading the CMA material! I hope that the product is right. Could anyone help me in downloading this please?
JORDAN
upvote