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Free CMA Exam Braindumps (page: 115)

Page 115 of 336
PDF with 1336 Questions
View Related Case Study

Life-cycle costing

  1. Is sometimes used as a basis for cost planning and product pricing.
  2. Includes only manufacturing costs incurred over the life of the product.
  3. Includes only manufacturing cost, selling expense, and distribution expense.
  4. Emphasizes cost savings opportunities during the manufacturing cycle.

Answer(s): A

Explanation:

Life-cycle costing estimates a product's revenues and expenses over its expected life cycle. This approach is especially useful when revenues and related costs do not occur in the same periods. It emphasizes the need to price products to cover all costs, not just those for production. Hence, costs are determined for all value chain categories: upstream (R&D, design), manufacturing, and downstream (marketing, distribution, and customer service). The result is to highlight upstream and downstream costs in the cost planning process that often receive insufficient attention.



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Joint costs are those costs

  1. Of products requiring the services of two or more processing departments.
  2. Of a product from a common process that has relatively little sales value and only a small effect on profit.
  3. Of production that are combined in the overhead account.
  4. Of two or more products produced from a common process.

Answer(s): D

Explanation:

Joint costs are the common costs of producing two or more inseparable products up to the point at which they become separable (the split-off point). The products are then sold as identifiably separate products or are processed further.



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The difference between the sales price and total variable costs is

  1. Gross operating profit.
  2. Net profit.
  3. The breakeven point.
  4. The contribution margin.

Answer(s): D

Explanation:

Contribution margin equals sales revenue minus all variable costs. It is the portion of sales available for covering fixed costs and profit.



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Unit fixed costs

  1. Are constant per unit regardless of units produced or sold.
  2. Are determined by dividing total fixed costs by a denominator such as production or sales volume.
  3. Vary directly with the activity level when stated on a per-unit basis.
  4. Include both fixed and variable elements.

Answer(s): B

Explanation:

A unit fixed cost is equal to total fixed costs divided by an appropriate denominator or activity level. The resulting average or unit fixed cost must be used with extreme caution in decision making.



Page 115 of 336



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

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INDIA
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Still the test is under process
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