Free CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS Exam Braindumps (page: 6)

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All of the following are limitations of teaming curve analysis except that

  1. the learning rate tends to be affected by seasonality in sales
  2. the estimated learning rate might be unreliable because other factors could have caused the change
  3. the learning rate is assumed to be constant
  4. it is appropriate only for labor-intensive repetitive tasks

Answer(s): A



A company announced a stock dividend under which 1.000.000 shares will be issued to the holders of the 10.000.000 shares that are currently outstanding The stock which has a par value of $1 per share, traded at $10 on the dividend declaration date. How will shareholders' equity be affected by this stock dividend?

  1. Retained earnings will decrease by $1.000.000
  2. Retained earnings will decrease by $9.000.000
  3. Paid-in capital will increase by $9,000.000
  4. Common stock will increase by $10.000.000

Answer(s): C



Harris Company sells two products with the following characteristics.



Harris Company's total sales-mix variance forthe year is

  1. $300,000 Unfavorable
  2. $350,000 unfavorable
  3. $375,000 Unfavorable
  4. $725,000 Favorable

Answer(s): C



Anatolian Textile Company produces blue-jean pants for a globally known blue-jean brand and its annual financial results are shown below.



Basedon the table the sales-price variance for the company is

  1. 4,500 unfavorable
  2. 4,500 favorable
  3. 10,500 favorable
  4. 10,500 unfavorable

Answer(s): C






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