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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q28-Q33):

NEW QUESTION # 28
Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor, and factory overhead?

A. Row 3
B. Row 2
C. Row 4
D. Row 1

Answer: C

NEW QUESTION # 29
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. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
B. There are significant activities occurring outside of the relevant range which require additional analysis
C. Tax savings resulted in an unplanned 25% increase to net income in year 2
D. Management is faced with an ethical issue regarding a decision about investing in long-term assets

Answer: A

NEW QUESTION # 30
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?

Answer: B

NEW QUESTION # 31
This is select financial statement data for Binks Corporation. What is the inventory turnover ratio for year 2?

A. 2.3
B. 4.4
C. 7.2
D. 4.7

Answer: D

NEW QUESTION # 32
Cost behavior patterns tend to be reliable within which of the following?

A. The current ratio
B. A contribution margin
C. A relevant range
D. Free cash flow

Answer: C

NEW QUESTION # 33
......

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