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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q24-Q29):

NEW QUESTION # 24
Bethel Bakery manufactures frosted sugar cookies. They maintain separate work-in-process accounts for their blending, cutting, baking, decorating, and packaging departments. Which costing method is Bethel Bakery most likely using?

A. Departmental costing
B. Process costing
C. Job costing
D. Activity-based costing

Answer: B

NEW QUESTION # 25
Cost behavior patterns tend to be reliable within which of the following?

A. A contribution margin
B. Free cash flow
C. The current ratio
D. A relevant range

Answer: D

NEW QUESTION # 26
Using this data, what is the number of units that must be sold in order to achieve a desired after-tax profit of $100,000?

A. 12,800 units
B. 16,000 units
C. 15,360 units
D. 14,800 units

Answer: D

NEW QUESTION # 27
SJ Candles should expect the absorption costing and variable costing methods to result in the same 4th quarter operating profit when which of the following is true?

A. They started the 4th quarter with no inventory and sold 80% of the candles that were produced in the 4th quarter
B. They sold all remaining 3rd quarter inventory in 4th quarter and produced zero candles in 4th quarter
C. Their 4th quarter sales included every candle produced in the 4th quarter as well as a few that remained in inventory from the 3rd quarter
D. They started the 4th quarter with no inventory and every candle that was produced in the 4th quarter also sold

Answer: D

NEW QUESTION # 28
Managers have several different methods from which to choose when evaluating long-term investments. Which method disregards the time value of money as a factor?

A. Payback
B. Internal rate of return
C. Net present value
D. Annuity tables

Answer: A

NEW QUESTION # 29
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