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[General] Free BUS105 Vce Dumps | Reliable BUS105 Test Book

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【General】 Free BUS105 Vce Dumps | Reliable BUS105 Test Book

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q31-Q36):NEW QUESTION # 31
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 0.10 direct labor hours to produce one box of specialty candy, and the variable overhead rate was $2.00 per hour. According to payroll records, the company paid for a total of 104,000 hours of direct labor wages. The actual variable overhead costs totaled $200,000. They sold 800,000 boxes of candy to retailers. What is the variable overhead efficiency variance?
  • A. $8,000 unfavorable variable overhead efficiency variance
  • B. $48,000 unfavorable variable overhead efficiency variance
  • C. $8,000 favorable variable overhead efficiency variance
  • D. $48,000 favorable variable overhead efficiency variance
Answer: B

NEW QUESTION # 32
SJ Candles is performing a cost-volume-profit analysis to prepare for year 2. Fixed costs are expected to remain the same as year 1, but variable costs per unit are expected to increase by 10%. They plan to keep the same sales price but want to know what level of sales must be achieved in year 2 to maintain the same operating profit.

  • A. $405,789
  • B. $398,350
  • C. $424,050
  • D. $282,700
Answer: A

NEW QUESTION # 33
SJ Candles subscribes to a management theory known as management by exception. Which of the following best describes a situation where management by exception would be applied?
  • A. There are significant activities occurring outside of the relevant range which require additional analysis
  • B. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
  • C. Management is faced with an ethical issue regarding a decision about investing in long-term assets
  • D. Tax savings resulted in an unplanned 25% increase to net income in year 2
Answer: B

NEW QUESTION # 34
Wycliff Corporation practices activity-based management at their manufacturing facility. Which of the following events would most likely be the result of a decision made using activity-based management theory?
  • A. Plant managers assisted in calculating a plant-wide overhead rate
  • B. Customer service representatives responded to vendor complaints
  • C. Direct labor costs were assigned to work-in-process accounts
  • D. The packaging department was moved closer to the shipping department
Answer: D

NEW QUESTION # 35
Cost behavior patterns tend to be reliable within which of the following?
  • A. A relevant range
  • B. A contribution margin
  • C. Free cash flow
  • D. The current ratio
Answer: A

NEW QUESTION # 36
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