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Saylor BUS105 Exam
Managerial Accounting (Page 3 )

Updated On: 7-Feb-2026
Page 2 of 11
PDF with 50 Questions

Wycliff Corporation manufactures several different styles of bicycles. Managers appropriately record direct materials and direct labor into work-in-process accounts during production. To apply manufacturing overhead, managers consider cost pools for assembly and shipping to calculate a predetermined overhead rate for each department.
Which of the following best describes the method used by Wycliff Corporation for allocating manufacturing overhead costs?

  1. Activity-based
  2. Departmental
  3. Plantwide
  4. Process

Answer(s): B



Cash collections and payments for purchases would be included in which of the following budgets as part of the overall master budget?

  1. Cash budget
  2. Budgeted income statement
  3. Manufacturing overhead budget
  4. Direct materials purchases budget

Answer(s): A



This is select financial statement data for the three divisions of Technology Goods, Inc. Assuming all assets are operating assets, what is the return on investment for each division?

  1. 17.8%, 10.0%, 15.9%
  2. 33.1%, 31.3%, 31.2%
  3. 53.0%, 32.0%, 50.9%
  4. 82.2%, 39.0%, 66.0%

Answer(s): A



These tables pertain to the blending department of Martinez Corporation, a paint manufacturer, for the month of August.
Units accounted for in the mixing department:



Total costs to be accounted for in the mixing department:



What is the cost per equivalent unit for direct labor, and what is the cost of direct labor to be assigned to ending work in process inventory?

  1. $14 per equivalent unit; $7,000 direct labor cost assigned to ending WIP inventory
  2. $14 per equivalent unit; $8,400 direct labor cost assigned to ending WIP inventory
  3. $101 per equivalent unit; $60,600 direct labor cost assigned to ending WIP inventory
  4. $101 per equivalent unit; $85,850 direct labor cost assigned to ending WIP inventory

Answer(s): A



Cost behavior patterns tend to be reliable within which of the following?

  1. Free cash flow
  2. A relevant range
  3. The current ratio
  4. A contribution margin

Answer(s): B



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