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Reliable BUS105 Learning Materials | Professional BUS105: Managerial Accounting (SAYA-0009) Exam 100% Pass

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q37-Q42):

NEW QUESTION # 37
Waffles, Inc. is evaluating their annual bonus allocations for restaurant division managers. This is the segmented income statement data for the three individual restaurant locations of Waffles, Inc. What does this information tell us about the performance of each division manager?

A. With a net income nearly 4x higher than the other two locations, the western location manager had the best performance.
B. With the lowest costs of goods sold and operating expenses, the eastern location manager had the best performance.
C. With a net income of $668,800, the southern location manager had the worst performance.
D. Because the western location is larger, it would be unfair to use segmented net income as a measure for comparing each manager's performance.

Answer: D

NEW QUESTION # 38
How does a statement of cash flows provide value for a company?

A. By showing assets, liabilities, and owners' equity at a point in time
B. By showing events that changed the stockholder's equity over the course of the accounting period
C. By showing the change from the beginning cash balance to the ending cash balance on the balance sheet
D. By showing revenues and expenses using the accrual basis of accounting

Answer: C

NEW QUESTION # 39
Coffee Beanz, Inc. currently maintains decentralized operations. The CEO is evaluating whether the company should centralize their operations. Which of the following situations would make centralized operations more beneficial than decentralized?

A. Additional employees are necessary to manage an increase in production
B. Decreasing revenues have created a demand for decreasing expenses
C. The company is adding five new product lines in the next year
D. The company just opened a new factory in another state

Answer: B

NEW QUESTION # 40
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. $48,000 favorable variable overhead efficiency variance
B. $8,000 favorable variable overhead efficiency variance
C. $8,000 unfavorable variable overhead efficiency variance
D. $48,000 unfavorable variable overhead efficiency variance

Answer: D

NEW QUESTION # 41
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. Inventory turnover ratio
B. Free cash flow
C. Equivalent units for direct materials
D. Contribution margin per unit of constraint

Answer: D

NEW QUESTION # 42
......

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