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: 98)

Page 98 of 336
PDF with 1336 Questions
View Related Case Study

For one of its divisions, Buona Fortuna Company has fixed costs of $300,000 and a variable-cost percentage equal to 60% of its $10 per unit selling price. It would like to earn a pre-tax income of $90,000 per year from the division. How many units will Buona Fortuna have to sell to earn a pre-tax income of $90,000 per year?

  1. 65.000 units.
  2. 75.000 units.
  3. 77.250 units,
  4. 97,500 units.

Answer(s): D

Explanation:

The breakeven point is calculated by dividing the fixed costs by the unit contribution margin in dollars To determine how many units need to be sold to yield a specific income, that income should be treated as a fixed cost. Thus, adding the $90,000 of desired income to the $300,000 of fixed costs results in a numerator of $390,000. Hence, the necessary unit sales equals 97.500 units [$390,000 + ($10 unit price -- $6 unit variable cost)].



View Related Case Study

A company wants to open a new store in one of two nearby shopping malls. In Mall A. the rent will be $250 .000 per year. In Mall B. the rent will be 4% of gross revenues. Assuming that revenues and all other elements under consideration are the same for both malls, at what level of revenues will the company be indifferent between the two malls?

  1. $1 .000.000
  2. $4.000.000
  3. $6.250.000
  4. $12,500,000

Answer(s): C

Explanation:

The level of indifference is calculated by setting the equation for the first mall (a flat $250,000) equal to the equation for the second mall). Solving for that equation involves dividing $250,000 by 4%. resulting in an indifference level of revenues of $6,250,000.



View Related Case Study

Cat fur Company has fixed costs of $300,000. It produces two products, X and Y Product has a van able cost percentage equal to 60% of its $10 per unit selling price Product Y has a variable cost percentage equal to 70% of its $30 selling price. For the past several years, sales of Product X have averaged 66% of the sales of Product Y. That ratio is not expected to change. What is Cat furs breakeven point in dollars?

  1. $300,000
  2. $750,000
  3. $857,142
  4. $942,857

Answer(s): D

Explanation:

A helpful approach in a multiproduct situation is to make calculations based on the composite unit, i.e.. 2 units of Product X and 3 units of Product Y (a 66% ratio). The selling price of this composite unit is $110 [(2 $10) + (3 x $30)]. The UCM of the composite unit is $35 fJ2 x ($10-- $6)] + [3 x ($30-- $2 1)11. Consequently, the breakeven point in composite units is 8,571.43 ($300,000 FC. $35 UCM), and the breakeven point in sales dollars is $942,857 (8.571 43 x $110)



View Related Case Study

Cat fur Company has fixed costs of $300.000. It produces two products, X and Y Product X has a variable cost percentage equal to 60% of its $10 per unit selling price. Product Y has a variable cost percentage equal to 70% of its $30 selling price. For the past several years, sales of Product X have averaged 66% of the sales of Product Y. That ratio is not expected to change. How many units of Product Y will Cat fur sell at the breakeven point?

  1. 8,571 units.
  2. 20.454 units.
  3. 23.377 units.
  4. 25,714 units.

Answer(s): D

Explanation:

A composite unit was destined as consisting of 2 units of Product X and 3 units of roduct Y. The breakeven point in composite units is 8,571 A3. According, the units of Product V sold at the breakeven point are equal to 25.714(8.571.43 x 3).



Page 98 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