BUS105 PDF Dumps Jun 27, 2026 Exam Questions – Valid BUS105 Dumps
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NEW QUESTION # 26
Using this data, what is the number of units that must be sold in order to achieve a desired after-tax profit of $100,000?
- A. 12,800 units
- B. 16,000 units
- C. 15,360 units
- D. 14,800 units
Answer: D
NEW QUESTION # 27
Using this data, what is the contribution margin?
- A. $365,000
- B. $121,000
- C. $326,000
- D. $625,000
Answer: C
NEW QUESTION # 28
SJ Candles manufactures two types of candles. Soy candles require three times the number of labor hours as paraffin candles to produce. If SJ wishes to maximize the limited number of direct labor available to them, which of the following calculations will guide them in their planning?
- A. Free cash flow
- B. Contribution margin per unit of constraint
- C. Equivalent units for direct materials
- D. Inventory turnover ratio
Answer: B
NEW QUESTION # 29
The accounting department for Aramai Inc. is preparing the cash flow statement for the current year. Using the select financial statement data below, what is Aramai's net income when converted to cash provided by operating activities, using the indirect method?
- A. $553,350
- B. $380,650
- C. $493,550
- D. $545,350
Answer: C
NEW QUESTION # 30
Ladron Candies uses activity-based costing to allocate variable factory overhead costs. Which of the following statements best represents the excerpted activity data for indirect materials?
Indirect Materials:
- A. There is a $500 favorable spending variance
- B. There is a $1,000 favorable spending variance
- C. There is a $1,000 unfavorable efficiency variance
- D. There is a $500 unfavorable efficiency variance
Answer: A
NEW QUESTION # 31
Wycliff Corp. had an immaterial credit balance of $1,250 in the manufacturing overhead account after $21,750 was applied to the WIP inventory account. To close the manufacturing overhead account at the end of the period, assuming no further transactions took place, what should Wycliff do?
- A. Debit cost of goods sold $1,250; credit manufacturing overhead $1,250
- B. Debit manufacturing overhead $1,250; credit cost of goods sold $1,250
- C. Debit cost of goods sold $20,500; credit manufacturing overhead $20,500
- D. Debit manufacturing overhead $20,500; credit cost of goods sold $20,500
Answer: A
NEW QUESTION # 32
You are the newly hired manager of an individual restaurant chain. Which of the following responsibilities for your responsibility center would you be evaluated on?
- A. Meeting cost budgets
- B. Revenues, costs, and resulting profits
- C. Investments in assets decisions
- D. Return on investment for shareholders
Answer: B
NEW QUESTION # 33
Using the high-low method, what are the expected production costs for 600 units in December?
- A. $3,498
- B. $3,300
- C. $3,391
- D. $3,250
Answer: B
NEW QUESTION # 34
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. 17.8%, 10.0%, 15.9%
- D. 82.2%, 39.0%, 66.0%
Answer: C
NEW QUESTION # 35
Managers have several different methods from which to choose when evaluating long-term investments. Which method disregards the time value of money as a factor?
- A. Payback
- B. Internal rate of return
- C. Net present value
- D. Annuity tables
Answer: A
NEW QUESTION # 36
Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor, and factory overhead?
- A. Row 2
- B. Row 1
- C. Row 4
- D. Row 3
Answer: C
NEW QUESTION # 37
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?
- A.
- B.
- C.
- D.
Answer: B
NEW QUESTION # 38
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. Process
- B. Departmental
- C. Activity-based
- D. Plantwide
Answer: B
NEW QUESTION # 39
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 2 pounds of direct materials to produce one box of specialty candy at a cost of $3.00 per pound. Invoices show the company purchased 1,650,000 pounds of direct materials at $2.90 per pound and used 1,580,000 pounds in production. They sold 800,000 boxes of candy to retailers. What is the materials quantity variance?
- A. $(165,000) unfavorable materials quantity variance
- B. $(60,000) favorable materials quantity variance
- C. $(60,000) unfavorable materials quantity variance
- D. $(165,000) favorable materials quantity variance
Answer: B
NEW QUESTION # 40
Cost behavior patterns tend to be reliable within which of the following?
- A. A contribution margin
- B. A relevant range
- C. Free cash flow
- D. The current ratio
Answer: B
NEW QUESTION # 41
Coffee Beanz, Inc. currently maintains decentralized operations. The CEO is evaluating whether the company should centralize their operations. Which of the following situations would make centralized operations more beneficial than decentralized?
- A. Decreasing revenues have created a demand for decreasing expenses
- B. The company just opened a new factory in another state
- C. The company is adding five new product lines in the next year
- D. Additional employees are necessary to manage an increase in production
Answer: A
NEW QUESTION # 42
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. $101 per equivalent unit; $85,850 direct labor cost assigned to ending WIP inventory
- B. $14 per equivalent unit; $8,400 direct labor cost assigned to ending WIP inventory
- C. $14 per equivalent unit; $7,000 direct labor cost assigned to ending WIP inventory
- D. $101 per equivalent unit; $60,600 direct labor cost assigned to ending WIP inventory
Answer: C
NEW QUESTION # 43
SJ Candles subscribes to a management theory known as management by exception. Which of the following best describes a situation where management by exception would be applied?
- A. Management is faced with an ethical issue regarding a decision about investing in long-term assets
- B. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
- C. Tax savings resulted in an unplanned 25% increase to net income in year 2
- D. There are significant activities occurring outside of the relevant range which require additional analysis
Answer: B
NEW QUESTION # 44
A potential lender is investigating Wyatt Corporation's leverage. This is select balance sheet data for Wyatt Corporation as of December 31. What is the company's debt to assets ratio?
- A. 74%
- B. 86%
- C. 14%
- D. 23%
Answer: C
NEW QUESTION # 45
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