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Free CMA Exam Braindumps (page: 93)

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A company makes a product that sells for $30. During the coming year, fixed costs are expected to be $180.000, and variable costs are estimated at $26 per unit. How many units must the company sell to break even?

  1. 6,000
  2. 6,924
  3. 45,000
  4. 720,000

Answer(s): C

Explanation:

The contribution to overhead per unit is $4.00. Fixed costs of $180,000 divided by the contribution of $4.00 gives breakeven sales volume of 45,000 units.



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The data available for the current year are given below


Based upon the information presented above, the contribution margin for the company was?

  1. $400,000
  2. $470,000
  3. $530,000
  4. $600,000

Answer(s): B

Explanation:

Contribution margin is sales minus variable costs. Direct costing considers only variable costs as product costs, so contribution margin appears in a direct costing income statement. Absorption costing treats both variable and fixed costs as product costs Thus, variable costs are not stated separately, and contribution margin would not appear in the income statement. Accordingly, the CM is $470,000 ($1,000,000 net revenues -- $400,000 variable CGS -- $130,000 variable S&A costs).



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The data available for the current year are given below.


using the information presented above, the contribution by Division I was?

  1. $190000
  2. $260,000
  3. S310.000
  4. $380 000

Answer(s): A

Explanation:

The contribution margin for Division 1 is $310.000 ($600,000 net revenue - $290.OCN) total variable costs). The contribution controllable by Division l's manager is $260,000 ($310,000 CM -- $50,000 controllable fixed cost), The total contribution by Division 1 equals its net revenue minus all costs traceable to it Accordingly', the total contribution is $190.000 ($260,000 controllable contribution $70,000 allocated but controllable by others) Unallocated costs are excluded from the calculation if separate amour4s are determined to the division's contribution and the controllable contribution. the difference between the division's and the managers performance may be ascertained (assuming controllability of fixed costs can be assigned)



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Harper and her band want to put on a concert They have looked at two venues, a small one and a large one, and have compiled me following information


What is the breakeven pant of the small venue?

  1. 200
  2. 250
  3. 305
  4. 315

Answer(s): B

Explanation:

In a breakeven analysis, set the operating income equal to 0 and equate it with revenues minus fixed costs minus variable costs. The breakeven point is therefore






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