당신은 온라인 연습 문제를 통해 Saylor BUS105 시험지식에 대해 자신이 어떻게 알고 있는지 파악한 후 시험 참가 신청 여부를 결정할 수 있다.
시험을 100% 합격하고 시험 준비 시간을 35% 절약하기를 바라며 BUS105 덤프 (최신 실제 시험 문제)를 사용 선택하여 현재 최신 50개의 시험 문제와 답을 포함하십시오.
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Question No : 1
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 2 pounds of direct materials to produce one box of specialty candy at a cost of $3.00 per pound. Invoices show the company purchased 1,650,000 pounds of direct materials at $2.90 per pound and used 1,580,000 pounds in production. They sold 800,000 boxes of candy to retailers.
What is the materials quantity variance?
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Question No : 2
You are the Controller for Healthcare Technology LLC, and you have been tasked with evaluating an upgraded enterprise resource planning system.
Which of the following details would be relevant to your decision-making process?
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Question No : 3
What is the formula to calculate working capital?
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Question No : 4
Use the following relevant data to assign costs to units transferred out and units in ending WIP inventory.
Total Units Accounted For:
Cost per Equivalent Unit:
What is the total cost of production?
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Question No : 5
Diamonds and More produced a new line of necklaces that sell for $350 each. Management requires a profit equal to 40 percent of the selling price.
What is the target cost of this product?
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Question No : 6
The accounting department for Aramai Inc. is preparing the cash flow statement for the current year.
Using the select financial statement data below, what is Aramai's net income when converted to cash provided by operating activities, using the indirect method?
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Question No : 7
You are the newly hired manager of an individual restaurant chain.
Which of the following responsibilities for your responsibility center would you be evaluated on?
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Question No : 8
Which of the following employees of ABC Corporation is most likely to receive the report regarding the internal audit committee's control findings?
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Question No : 9
Archer Corporation manufactures coffee cups in the Midwest. Using this data, calculate the total current period manufacturing costs for the Schedule of Cost of Goods Manufactured for the year ending on December 31, 2021.
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Question No : 10
The manager of Ladron Candies is deciding whether or not to invest in new equipment with a purchase price of $10,500 and a required rate of return of 7%.
Given this calculation of the present value of cash inflows and outflows for the next three years, what should he decide, based on the internal rate of return?
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Question No : 11
Valley Manufacturing uses a process costing system.
Which of the following journal entries would correctly record $3,180 of manufacturing overhead to the assembly department?
A)
B)
C)
D)
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Question No : 12
This is select financial statement data for Binks Corporation.
What is the inventory turnover ratio for year 2?
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Question No : 13
Ladron Candies uses activity-based costing to allocate variable factory overhead costs.
Which of the following statements best represents the excerpted activity data for indirect materials? Indirect Materials:
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Question No : 14
Wycliff Corporation manufactured Job #3 during the month of May. On May 29, 100% of the product was finished and sold on account for $150.
These journal entries were recorded during production:
On May 31, Wycliff determined that the amount remaining in the manufacturing overhead account was immaterial and closed it out.
What was the amount of gross profit before closing the manufacturing account, and what effect did closing the manufacturing account have on gross profit?
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Question No : 15
A potential lender is investigating Wyatt Corporation's leverage. This is select balance sheet data for Wyatt Corporation as of December 31.
What is the company's debt to assets ratio?
