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Free CMA Exam Braindumps (page: 103)

Page 103 of 336
PDF with 1336 Questions
View Related Case Study

The budget data for the Bid well Company appear below.


If the Bid well Company is subject to an effective income tax rate of 40%, the number of units Bid well must sell to earn an after-tax profit of $90,000 is?

  1. 100,000 units.
  2. 120.000 units
  3. 102.858 units.
  4. 145,000 units

Answer(s): B

Explanation:

Because the tax rate is 40%, the $90.000 after-tax profit is 60% of pre-tax income. Thus, toll earn an income of $90,000 after tax, the pre-tax income must be $150000 ($90,000 .6), Dividing the fixed costs of $210,000 plus the desired before-tax income of $150,000 by the $3 contribution margin per unit gives a breakeven point of 120,000 units,



View Related Case Study

The budget data for the Bid well Company appear below


If fixed costs increased $31 .500 with no other cost or revenue factors changing, the breakeven sales in units is

  1. 34,500 units
  2. 80,500 units.
  3. 69,000 units.
  4. 94,150 units.

Answer(s): B

Explanation:

The breakeven point equals fixed costs divided by the contribution margin per unit. The new total for fixed costs is $241,500, and the contribution margin per unit is still $3 The breakeven point is 80,500 units.



View Related Case Study

Stuffed Animals, Inc. has decided to focus strictly on producing and selling one type of teddy bear. For the upcoming year, Stuffed Animals, Inc. hopes to make a 25% profit on sales fixed costs are set at $51,000. and variable costs are $9.50 per unit. If teddy bears are sold at $15 each, how many bears must be sold to meet the profit goal?

  1. 5.514
  2. 9,273
  3. 13,600
  4. 29,143

Answer(s): D

Explanation:

Sales equal the sum of fixed costs, variable costs, and profit. The profit is the selling price per unit multiplied by the percentage profit desired. If x equals unit sales,



View Related Case Study

Barney Corporation sells sets of encyclopedias. Barney sold 4,000 sets last year at $250 a set if the variable cost per set was $175 and the fixed costs for Barney were $100000. What is Barney's degree of operating leverage (DOL)?

  1. 0.67
  2. 0.75
  3. 1.5
  4. 3.0

Answer(s): C

Explanation:

The degree of operating leverage (DOL) can be calculated from the formula [Q(P - V)] [Q(P V) - F], if 0 is the number of units sold, P is the unit selling price. V is the unit variable cost, and F is the fixed cost. Thus, the DOL is {(4.000 x $75) [(4,000 x $75) 100,000]}



Page 103 of 336



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

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