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: 82)

Page 82 of 336
PDF with 1336 Questions
View Related Case Study

A company with $280,000 of fixed costs has the following data:


Assume three units of A are sold for each unit of B sold. How much will sales be in dollars of product B at the breakeven point?

  1. $200,000
  2. $240,000
  3. $280,000
  4. $840,000

Answer(s): B

Explanation:

The breakeven point equals fixed costs divided by unit contribution margin. The composite unit contribution margin for A and B is $7 {[3 units of A x ($5 -- $3)] + [1 unit of B x ($6 -- $5)]}. Thus, 40,000 composite units ($280,000 ÷ $7), including 40,000 units of B, are sold at the breakeven point. Hence, sales of B at the breakeven point equal $240000 (40,000 units x $6).



View Related Case Study

A retail company determines its selling price by marking up variable costs 60%. In addition, the company uses frequent selling price markdowns to stimulate sales. If the markdowns average 10%, what is the company's contribution margin ratio?

  1. 27.5%
  2. 30.6%
  3. 37.5%
  4. 41.7%

Answer(s): B

Explanation:

The contribution margin equals revenues minus variable costs. The contribution margin ratio equals the unit contribution margin divided by the selling price. For example, if variable costs average $10 per unit, the average selling price is $16 (1.60 x $10). However, the 10% markdown implies that the actual average selling price is $14.40 (.90 x $16). The contribution margin ratio is therefore 30.6% [($14.40 --$10.00) ÷ $14.40]



View Related Case Study

The following data pertains to XYZ Company for the current year of operations.


How many units does XYZ Company need to produce and sell to make a before-tax profit of 10% of sales?

  1. 65000 units.
  2. 36.562 units.
  3. 90,000 units.
  4. 25,000 units.

Answer(s): C

Explanation:

Revenue minus variable and fixed expenses equals net income. If X equals unit sales1 revenue equals $25X, total variable expenses equal $16X ($4 + $7 + $2 + $3), total fixed expenses equal $585,000 ($360,000 + $225,000), and net income equals 10% of revenue. Hence, X equals 90,000 units.



View Related Case Study

The following data pertains to XYZ Company for the current year of operations.




Assuming that XYZ Company sells 80,000 units, what is the maximum that can be paid for an advertising campaign while still breaking even?

  1. $135,000
  2. $1,015,000
  3. $535,000
  4. $695,000

Answer(s): A

Explanation:

The company will break even when net income equals zero. Net income is equal to revenue minus variable expenses and fixed expenses, including advertising. Thus, if X equals advertising cost, the equation



Page 82 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