BUS105 Tested & Approved Saylor Direct Credit Courses Study Materials [Q31-Q48]

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BUS105 Tested & Approved Saylor Direct Credit Courses Study Materials

Validate your Skills with Updated Saylor Direct Credit Courses Exam Questions & Answers and Test Engine


Saylor BUS105 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Performance Evaluation: This section of the exam measures the skills of accounting analysts and covers the use of accounting data to assess departmental and managerial performance. It introduces responsibility accounting and the use of performance metrics like ROI and residual income.
Topic 2
  • Cost Behavior Patterns: This section of the exam measures the skills of business managers and covers how different costs behave relative to changes in activity levels. It outlines fixed, variable, and mixed cost patterns, and explains how this understanding helps in planning and budgeting.
Topic 3
  • Using Differential Analysis to Make Decisions: This section of the exam measures the skills of business managers and covers how to use relevant cost analysis for decision-making. It focuses on identifying avoidable costs and evaluating options such as outsourcing, special orders, and product line decisions.
Topic 4
  • Using Managerial Accounting: Trends and Ratios: This section of the exam measures the skills of accounting analysts and covers the use of trend analysis and financial ratios. It focuses on evaluating business health and operational efficiency through key accounting indicators.
Topic 5
  • Process Costing: This section of the exam measures the skills of accounting analysts and covers process costing systems used in mass production environments. It includes the calculation of unit costs across departments and the preparation of production cost reports.
Topic 6
  • Job Costing: This section of the exam measures the skills of business managers and covers how costs are assigned to specific jobs or products. It introduces job order costing systems and discusses how to track materials, labor, and overhead for customized production orders.
Topic 7
  • Variance Analysis: This section of the exam measures the skills of business managers and covers the comparison of budgeted versus actual results. It includes analyzing variances in costs and revenues and interpreting these variances to understand business performance.
Topic 8
  • Cost-Volume-Profit Analysis: This section of the exam measures the skills of accounting analysts and covers the relationship between cost, volume, and profit. It involves analyzing break-even points, contribution margins, and target income levels to support financial decision-making.

 

NEW QUESTION # 31
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. The company just opened a new factory in another state
  • B. Additional employees are necessary to manage an increase in production
  • C. Decreasing revenues have created a demand for decreasing expenses
  • D. The company is adding five new product lines in the next year

Answer: C


NEW QUESTION # 32
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. The packaging department was moved closer to the shipping department
  • B. Direct labor costs were assigned to work-in-process accounts
  • C. Plant managers assisted in calculating a plant-wide overhead rate
  • D. Customer service representatives responded to vendor complaints

Answer: A


NEW QUESTION # 33
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?

  • A. The company's revenues increased by $14,000,000 over the past twelve months
  • B. The company needs a cloud-based document storage system
  • C. A vendor replaced a member of its board of directors
  • D. A customer's sales are growing rapidly

Answer: B


NEW QUESTION # 34
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?

  • A. $210
  • B. $350
  • C. $175
  • D. $140

Answer: A


NEW QUESTION # 35
This is select financial statement data for the three divisions of Technology Goods, Inc. Assuming all assets are operating assets, what is the return on investment for each division?

  • A. 82.2%, 39.0%, 66.0%
  • B. 33.1%, 31.3%, 31.2%
  • C. 53.0%, 32.0%, 50.9%
  • D. 17.8%, 10.0%, 15.9%

Answer: D


NEW QUESTION # 36
Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor, and factory overhead?

  • A. Row 2
  • B. Row 1
  • C. Row 3
  • D. Row 4

Answer: D


NEW QUESTION # 37
Which of the following employees of ABC Corporation is most likely to receive the report regarding the internal audit committee's control findings?

  • A. Managerial accountant
  • B. Chief financial officer
  • C. Plant manager
  • D. Payroll clerk

Answer: B


NEW QUESTION # 38
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?

  • A. $(60,000) unfavorable materials quantity variance
  • B. $(165,000) unfavorable materials quantity variance
  • C. $(165,000) favorable materials quantity variance
  • D. $(60,000) favorable materials quantity variance

Answer: D


NEW QUESTION # 39
Which of the following activities would be included in the cash flows from the financing section of the statement of cash flows?

  • A. Purchase of property and equipment
  • B. Cash dividends paid to noncontrolling interests
  • C. Increase in accounts receivable
  • D. Cash receipts from customers

Answer: B


NEW QUESTION # 40
Use the statement of cash flows to calculate the free cash flow.

  • A. $52,000
  • B. $22,000
  • C. $3,000
  • D. $77,000

Answer: C


NEW QUESTION # 41
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?

  • A. Accept the investment, because the internal rate of return is approximately 7%, which equals the required rate of return.
  • B. Reject the investment, because the internal rate of return is approximately 7% and results in a loss after three years.
  • C. Accept the investment, because the internal rate of return is approximately 6% and results in a profit after three years.
  • D. Reject the investment, because the internal rate of return cannot be determined with the information given.

Answer: A


NEW QUESTION # 42
What is the balance in the manufacturing overhead account after these transactions were recorded, assuming the beginning balance was zero?

  • A. $4,780
  • B. $700
  • C. $6,700
  • D. $6,000

Answer: B


NEW QUESTION # 43
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. Departmental
  • D. Activity-based

Answer: C


NEW QUESTION # 44
Myer Inc. achieved their goal of reducing their employee turnover rate by 15%. Which of the following perspectives of their balanced scorecard is most likely to include this measure?

  • A. Internal business process
  • B. Learning and growth
  • C. Customer satisfaction
  • D. Financial performance

Answer: B


NEW QUESTION # 45
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. Wages payable
  • B. Project management costs
  • C. Rent expenses
  • D. Consulting fees

Answer: C


NEW QUESTION # 46
What would the salary of a manufacturing firm's HR Manager be classified as?

  • A. Direct Labor
  • B. Manufacturing Overhead
  • C. Indirect Labor
  • D. General and Administrative Costs

Answer: D


NEW QUESTION # 47
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. Contribution margin per unit of constraint
  • C. Equivalent units for direct materials
  • D. Inventory turnover ratio

Answer: B


NEW QUESTION # 48
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