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Free CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS Exam Braindumps (page: 4)

Page 3 of 29
PDF with 112 Questions

The master budget for a company contains mefollowing production requirements.

Quarter 1-- 50,000 units

Quarter 2 -- 55,000 units

Quarter 3 -- 45,000 units

Quarter 4 -- 52,000 units

Each unit of product requires four pounds of direct material. The company has a policy to begin each quarter with an inventory of aired materials equal to 20% of that quarter's direct material requirements The budgeted direct mate da I purchases for the third quarter would be

  1. 36, 000 pounds
  2. 41,400 pounds
  3. 49, 400 pounds
  4. 185, 600 pounds

Answer(s): D



The manager in charge of the disaster recovery plan for a company has ensured that there is off-site storage of key data programs, operating systems and documentation.
Which one of the following is the best next step to be prepared for a disaster?

  1. She should enter into reciprocal agreements with alternative ''hot'' sites.
  2. She should make sure that everyone Knows the location of offsite data storage.
  3. She should create a planning document including a list of critical applications.
  4. She should ensure that the "cold" sites are fully equipped and ready.

Answer(s): B



The following information pertains to Wang Corporation which usesstandard costing for its materials.

The following information pertains to Wang Corporation which uses standard costing for its materials.



What is me amount of the unfavorable material-related variance that would appear on a report to the production foreman?

  1. $4,000
  2. $5,000
  3. $5,600
  4. $6,000

Answer(s): D



A corporation had foreign currency translation gains from converting the financial statements of its foreign operations into U.S dollars .How will these gains be reported on the corporation's financial statements?

  1. As a current asset on the balance sheet
  2. As a net increase in cash in the operating activities section of the statement of cash flows
  3. As part of net income on the income statement
  4. As part of comprehensive income on the income statement

Answer(s): D






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