CPA-04175The variance that arises solely because the quantity actually sold differs from the quantity budgeted to be sold is:
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1 .CPA-07010Which of the following costing methods will yield the lowest inventory value?
A Absorption. B Process. C Hybrid. D Variable.
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A Conversion costing. B Direct costing. C Absorption costing. D Variable costing.
3 .CPA-07050Arbor Corporation uses the coefficient of correlation to measure the strength of the cost volume relationships used in planning. When reviewing variable costs and volume, Arbor would be most likely to find a coefficient of correlation equal to:
A -1.0 B 0.0 C 1.0 D -0.5
4 .CPA-03785Given that demand exceeds capacity, that there is no spoilage or waste, and that there is full utilization of a constant number of assembly hours, the number of components needed for an assembly operation with an 80 percent learning curve shouldI.Increase for successive periods.II.Decrease per unit of output.
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5 .CPA-04156An unfavorable direct labor efficiency variance could be caused by a(n):
A Unfavorable fixed overhead volume variance. B Unfavorable material usage variance. C Favorable variable overhead spending variance. D Unfavorable variable overhead spending variance.
7 .CPA-04192A standard costing system is most often used by a firm in conjunction with:
A Participative management programs. B Flexible budgets. C Job order cost systems. D Management by objectives.
8 .CPA-05140Controllable margin is used as a refined measure of strategic business unit reporting that is best described as:
A Margins derived after comprehensive consideration of all costs designed to achieve strategic objectives. B Margins exclusively focused on entirely direct costs. C Contribution margin net of controllable fixed costs (those costs that managers can impact in less than one year). D Margins reported to...
9 .CPA-06141Various methodologies can be used to develop the fair value of common shares. The most objective methodologies are considered to be:
A Price Sales Ratio. B Discounted Cash Flow (DCF) methods. C Price Earnings Growth (PEG) methods. D Price Earnings (P/E) methods.
10 .CPA-05782Which of the following rates is most commonly compared to the internal rate of return to evaluate whether to make an investment?
A Short-term rate on U.S. Treasury bonds. B Weighted-average cost of capital. C Long-term rate on U.S. Treasury bonds. D Prime rate of interest.
