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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q24-Q29):

NEW QUESTION # 24
Which of the following activities would be included in the cash flows from the financing section of the statement of cash flows?

A. Purchase of property and equipment
B. Cash dividends paid to noncontrolling interests
C. Increase in accounts receivable
D. Cash receipts from customers

Answer: B

NEW QUESTION # 25
Cat Hats Inc. produces lines of headwear for cats. They have been asked by a local animal shelter to produce a special order for dogs. Below is a special order differential analysis prepared by their managerial accountant. Using this information, what would be the result of accepting the special order?

A. A differential profit of ($700)
B. A differential contribution margin of $700
C. A differential contribution margin of $550
D. A differential profit of ($550)

Answer: D

NEW QUESTION # 26
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?

A. $8,000 unfavorable variable overhead efficiency variance
B. $8,000 favorable variable overhead efficiency variance
C. $48,000 favorable variable overhead efficiency variance
D. $48,000 unfavorable variable overhead efficiency variance

Answer: D

NEW QUESTION # 27
You are the Controller for Healthcare Technology LLC, and you have been tasked with evaluating an upgraded enterprise resource planning system. Which of the following details would be relevant to your decision-making process?

A. The company needs a cloud-based document storage system
B. A customer's sales are growing rapidly
C. A vendor replaced a member of its board of directors
D. The company's revenues increased by $14,000,000 over the past twelve months

Answer: A

NEW QUESTION # 28
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. Net present value
B. Annuity tables
C. Internal rate of return
D. Payback

Answer: D

NEW QUESTION # 29
......

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James Black James Black

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