BUS105 試験問題を無料オンラインアクセス

試験コード:BUS105
試験名称:Managerial Accounting (SAYA-0009) Exam
認定資格:Saylor
無料問題数:52
更新日:2025-09-01
評価
100%

問題 1

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?

問題 2

Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 0.10 direct labor hours to produce one box of specialty candy, and the variable overhead rate was $2.00 per hour. According to payroll records, the company paid for a total of 104,000 hours of direct labor wages. The actual variable overhead costs totaled $200,000. They sold 800,000 boxes of candy to retailers. What is the variable overhead efficiency variance?

問題 3

SJ Candles manufactures paraffin and soy candles. They have fixed costs of $120,000 and a constant level of sales. Using this sales data, what is the total number of candles that must be sold in order to break-even?

問題 4

Valley Manufacturing uses a process costing system. Which of the following journal entries would correctly record $3,180 of manufacturing overhead to the assembly department?

問題 5

Cash collections and payments for purchases would be included in which of the following budgets as part of the overall master budget?

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