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First-grade BUS105 Certification Practice, Ensure to pass the BUS105 Exam
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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q26-Q31):NEW QUESTION # 26
Which of the following might a capital budget decision consider?
- A. Historical cash flows
- B. Minimum wage requirements
- C. Future cash inflows vs. future cash outflows
- D. Customer satisfaction surveys
Answer: C
NEW QUESTION # 27
Strang Tax provides tax consulting services to its clients whom they charge on an hourly basis. They would like to use differential analysis to determine whether profits would change if they dropped certain clients. Which of the following items should be excluded from this analysis?
- A. Rent expenses
- B. Project management costs
- C. Wages payable
- D. Consulting fees
Answer: A
NEW QUESTION # 28
SJ Candles manufactures two types of candles. Soy candles require three times the number of labor hours as paraffin candles to produce. If SJ wishes to maximize the limited number of direct labor available to them, which of the following calculations will guide them in their planning?
- A. Free cash flow
- B. Inventory turnover ratio
- C. Contribution margin per unit of constraint
- D. Equivalent units for direct materials
Answer: C
NEW QUESTION # 29
Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor, and factory overhead?

- A. Row 1
- B. Row 3
- C. Row 2
- D. Row 4
Answer: D
NEW QUESTION # 30
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?
- A. Plantwide
- B. Process
- C. Activity-based
- D. Departmental
Answer: D
NEW QUESTION # 31
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