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IMA CMA Part 1: Financial Planning - Performance and Analytics 認定 CMA-Financial-Planning-Performance-and-Analytics 試験問題:

1. Huaxia Manufacturing's standard cost card for product GH1 includes the following:

During the month of June, Huaxia produced 12,300 units. The purchasing department purchased 30,400 yards of fabric for a total cost of $100,320. The production department used 25.300 yards of fabric in June. What is Huaxia's direct materials price variance for the month of June?

A) $2,450 unfavorable
B) $11,770 unfavorable
C) $6,080 favorable
D) $14,220 unfavorable

2. Sportsman inc. manufactures ceramic sports-related figurines. The company's oldest lines are mass produced in a standard variety of colors and designs. A few years ago in an effort to increase sales, the company began accepting special orders with modified designs in school colors. The minimum order for these special designs is 100 units. The special orders have become very popular and now represent one quarter of the units produced. Estimates for the year follow.

Design costs manufacturing overhead and materials handling costs are budgeted at $700.000 for the year Sportsman has always used a traditional cost allocation system using aired labor hours as the allocation base but is considering an activity based costing system. The most likely result of changing to an activity-based system is that

A) total production costs are likely to decline as department are held responsible for their costs
B) the costs allocated to each product should not change but management will be able to control various components of the cost more effectively.
C) the overhead costs allocated to the special designs will likely increase because the special design requires proportionally more overhead activity
D) the overhead costs allocated to the special designs will likely decrease Because demand for them has grown

3. A manufacturing company is setting a standard number of labor hours for a product Management creates a draft standard and asks for employees' feedback. Which one of the following statements best represents the type of standard that is being set?

A) A participative standard because the employees will more likely view the standard as reasonable.
B) An authoritative standard because the employees helped to determine the standard
C) A participative standard because It includes management's Input to determine the standard.
D) An authoritative standard because management still will ensure the standard fits the strategy

4. In trying to predict the returns on the stock market, a novice investor collected data on the sightings of sperm whales off the eastern coast of North America and the performance of the Dow Jones Industrial Average (the Dow) A regression of the two variables resulted in a correlation coefficient of -0.90 or a coefficient of determination (r2) of 81%. The sightings of whales seemed to be negatively correlated with the performance of the Dow. The novice investor should

A) conclude that this is an example of spurious correlation
B) track the sighting of sperm whales and buy the Dow when sightings are low: conclude that sperm whale sightings are a strong indicator of poor performance of the Dow
C) conclude that the poor performance of the Dow leads to high sightings of sperm whales
D) conclude that there is a cause-and-effect relationship between the two variables

5. Grayson Inc. experienced the following costs per unit this year for one of the direct materials involved in producing its main product
3.1 pounds @ $4 20 per pound = $13.02 per finished unit
For the next year. Grayson expects to produce 7.400 finished units. The price per pound of the direct material is expected to rise 10%. To combat this increase. Grayson has adapted its manufacturing process to reduce the amount of the direct material needed per finished unit by 5% What is the direct materials budget for the next year?

A) $101,165
B) $105,983
C) $91,531
D) $100,684

質問と回答：