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Latest MA Exam Dumps Questions

The dumps for MA exam was last updated on Jun 09,2025 .

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Question#1

Budgeted sales of X for December are 18,000 units. At the end of the production process for X, 10% of production units are scrapped as defective. Opening inventories of X for December are budgeted to be 15,000 units and closing inventories will be 11,400 units. All inventories of finished goods must have successfully passed the quality control check.
The production budget for X for December, in units, is:

A. 12,960
B. 14,400
C. 15,840
D. 16,000

Question#2

Quastir Co manufactures a single product which sells for $48.80 per unit. At this selling price, theprofitper unit is $5.35, after apportionment of the $65,000 of fixed costs. The budgeted production and sales volume is 20,000 units.
What is the margin of safety, expressed in units (to the nearest unit)?

A. 7,559
B. 7,850
C. 12,150
D. 12,441

Question#3

SolutionCo has prepared budgets based on the following assumptions:
Sales volumethree months to 30 September 2011:85,720 units three months to 31 December 2011:94,560 units
Inventory volumeat 1 July 2011:10% of sales for the next three months at 1 October 2011:75% of sales for the next three months
What is the budgeted production volume for the three months to 30 September 2011?

A. 86,383 units
B. 87,200 units
C. 84,240 units
D. 86,604 units

Question#4

Coolbreeze Co manufactures refrigerators. The company isorganizedon a divisionalised basis and has two divisions (compressor and cabinet). The compressor division transfers 65% of its output to the cabinet division for $85 per unit, and sells the rest of its output to external companies for $92 per unit.a
The cabinet division sells the final product at an average selling price of $495 per unit. In the next month, it expected that the compressor division will produce 27,000 units. The variable cost of manufacturing compressors is $62 per unit.
What contribution will the compressor division generate in the next month?

A. $621,000
B. $687,150
C. $743,850
D. $810,000

Question#5

The sales budget of Cambri Co includes the following sales volumes for one of the company’s products:
July150,900 units
August144,800 units
September164,800 units
The sales director estimates that 10% of customers will pay in the month of sale, with 70% paying in the following month. The remaining customers will take a further month’s credit. All sales will be at $5.50 per unit, with customers paying in the month of sale obtaining a 10% settlement discount.
What is the budgeted value of cash received from customers in September for sales of this product?

A. $758,362
B. $749,298
C. $805,046
D. $814,110

Exam Code: MA         Q & A: 80 Q&As         Updated:  Jun 09,2025

 

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