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Free CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS Exam Braindumps (page: 7)

Page 6 of 29
PDF with 112 Questions

In preparing Klein Corporation's master budget for the following calendar year, the manager of the Production Department requested the purchase of a new piece of machinery with a purchase price of $150.000 in addition, the cost of installing the machine would total $13.000. The purchase price of the machine would be financed by a 6%. 5-year loan with interest due quarterly. The amount Klein Corporation should include in its Capital Expenditures Budget due to this purchase is

  1. $13,000
  2. $22,000
  3. $163,000
  4. $172,000

Answer(s): D



A company s accounting department is run by only one accountant.
Which one of the following can be implemented as a detective control?

  1. Require the accountant to double-check his work
  2. Require the accountant to update cash balance regularly
  3. Train another employee to perform bank reconciliations
  4. Train another employee to record journal entries.

Answer(s): C



The best way to illustrate the entire distribution of numerical data for a single variable is with a

  1. pie chart
  2. bubble chart
  3. histogram
  4. heat map

Answer(s): B



A company manufactures dining tables. The variable costs per unit are as follows.



Other costs are fixed and include advertising costs of $45,000 per year administrative costs of $55,000 annually and fixed manufacturing overhead of S250.000 per year based on Budgeted production of 10.000 dining tables There was no beginning inventory During the prior year, a total of 10.000 dining tables were manufactured, with 9 000 dining tables sold at $100 each Based on the above information what would be the cost of the ending finished goods inventory under absorption (full) costing?

  1. $45,000.
  2. $70,000.
  3. $80,000.
  4. $100,000.

Answer(s): B






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