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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q23-Q28):

NEW QUESTION # 23
This is the balance sheet for Swinney Services. Using trend analysis, what does this information tell us about the trends for current assets and current liabilities?

A. Current assets increased at a rate nearly 2x higher than current liabilities
B. Current assets increased at a rate nearly 6x higher than current liabilities
C. Current assets increased at a rate nearly 4x higher than current liabilities
D. Current assets increased at a rate nearly 10x higher than current liabilities

Answer: D

NEW QUESTION # 24
These tables pertain to the blending department of Martinez Corporation, a paint manufacturer, for the month of August.
Units accounted for in the mixing department:

Total costs to be accounted for in the mixing department:

What is the cost per equivalent unit for direct labor, and what is the cost of direct labor to be assigned to ending work in process inventory?

A. $14 per equivalent unit; $7,000 direct labor cost assigned to ending WIP inventory
B. $101 per equivalent unit; $85,850 direct labor cost assigned to ending WIP inventory
C. $101 per equivalent unit; $60,600 direct labor cost assigned to ending WIP inventory
D. $14 per equivalent unit; $8,400 direct labor cost assigned to ending WIP inventory

Answer: A

NEW QUESTION # 25
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. Rent expenses
B. Wages payable
C. Project management costs
D. Consulting fees

Answer: A

NEW QUESTION # 26
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. 33.1%, 31.3%, 31.2%
B. 53.0%, 32.0%, 50.9%
C. 82.2%, 39.0%, 66.0%
D. 17.8%, 10.0%, 15.9%

Answer: D

NEW QUESTION # 27
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. Departmental
C. Process
D. Activity-based

Answer: B

NEW QUESTION # 28
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