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https://www.pass4itsure.com/cma.html2022 Latest pass4itsure CMA PDF and VCE dumps DownloadCMAQ&AsCertified Management AccountantPass IMANET CMA Exam with 100% GuaranteeFree Download Real Questions & Answers PDF and VCE file from:https://www.pass4itsure.com/cma.html100% Passing Guarantee100% Money Back AssuranceFollowing Questions and Answers are all new published by IMANETOfficial Exam CenterLatest CMA Dumps CMA Practice Test CMA Study Guide1/5
https://www.pass4itsure.com/cma.html2022 Latest pass4itsure CMA PDF and VCE dumps DownloadQUESTION 1In a make-versus-buy decision, the relevant costs include variable manufacturing costs as well asA. Factory management costs.B. General office costs.C. Avoidable fixed costs.D. Depreciation costs.Correct Answer: CThe relevant costs in a make-versus-buy decision are those that differ between the two decision choices. These costsinclude any variable costs plus any avoidable fixed costs. Avoidable fixed costs will not be incurred if the "buy" decisionis selected.QUESTION 2Delphi Company has developed a new project hat will be marketed for the first time during the next fiscal year. Althoughthe Marketing Department estimates that 35,000 units could be sold at 36 per unit, Delphi\\'s management hasallocated only enough manufacturing capacily to produce a maximum of 25,000 units of the new product annually. Thefixed costs associated with the new product are budgeted at 450,000 for the year, which includes 60,000 fordepreciation on new manufacturing equipment. Data associated with each unit of product are presented as follows.Delphi is subject to a40% income tax rate.The maximum after-tax profit that can be earned by Delphi Company from sales of the new product during the nextfiscal year isA. 30,000B. 50,000C. 110,000Latest CMA Dumps CMA Practice Test CMA Study Guide2/5
https://www.pass4itsure.com/cma.html2022 Latest pass4itsure CMA PDF and VCE dumps DownloadD. 66,000Correct Answer: AQUESTION 3Which of the following os not a goal of materials requirements planning?A. Right partB. Right quantityC. Right customerD. Right timeCorrect Answer: CThe three basic goals of MRP are the right part in the right quantity at the right time.QUESTION 4In an organization with empowered work teams, organizational policiesA. Should define the limits or constraints within which the work teams must act if they are to remain self-directing.B. Become more important than ever. Without clear rules to follow, empowered work reams are almost certain to makemistakes.C. Should be few or none. The work reams should have the freedom to make their own decisions.D. Should be set by the teams themselves in periodic joint meetings.Correct Answer: AWork reams are not "empowered" to do anything they please. The organization has certain expectations for what is tobe accomplished and how the reams are to go about accomplishing these expectations. Once the organization definesits objectives and sets appropriate policies, the work teams are able to make and implement decisions within thoseboundaries. Policies in this context are usually quite broad( e.g. , relating to ethical business conduct) but nevertheless important.QUESTION 5According to Author D. Little, a competitor firm that can act independently and sustain its long-term status irrespective ofthe behavior of others holds which of the following competitive positions?A. A dominant positionLatest CMA Dumps CMA Practice Test CMA Study Guide3/5
https://www.pass4itsure.com/cma.html2022 Latest pass4itsure CMA PDF and VCE dumps DownloadB. A strong positionC. A favorable positionD. A tenable positionCorrect Answer: BEvaluating a competitor\\'s market position is necessary to judge how and whether to challenge it. A firm that is in astrong competitive position can act independently and sustain its long-term status irrespective of the behavior of others.Latest CMA DumpsCMA Practice TestLatest CMA Dumps CMA Practice Test CMA Study GuideCMA Study Guide4/5
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Latest IMANET exams,latest CMA dumps,CMA pdf,CMA vce,CMA dumps,CMA exam questions,CMA new questions,CMA actual tests,CMA practice tests,CMA real exam questions Created Date 7/12/2022 2:36:07 AM
