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BUS105 Valid Exam Dumps | Latest BUS105 Test Answers

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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q45-Q50):

NEW QUESTION # 45
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. Return on investment for shareholders
D. Investments in assets decisions

Answer: B

NEW QUESTION # 46
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 manufacturing overhead $1,250; credit cost of goods sold $1,250
B. Debit cost of goods sold $1,250; credit manufacturing overhead $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: B

NEW QUESTION # 47
Diamonds and More produced a new line of necklaces that sell for $350 each. Management requires a profit equal to 40 percent of the selling price. What is the target cost of this product?

A. $140
B. $350
C. $210
D. $175

Answer: C

NEW QUESTION # 48
Wycliff Corporation manufactured Job #3 during the month of May. On May 29, 100% of the product was finished and sold on account for $150. These journal entries were recorded during production:

On May 31, Wycliff determined that the amount remaining in the manufacturing overhead account was immaterial and closed it out. What was the amount of gross profit before closing the manufacturing account, and what effect did closing the manufacturing account have on gross profit?

A. Gross profit was $44; gross profit increased by $1.00 after closing manufacturing overhead.
B. Gross profit was $75; gross profit decreased by $1.00 after closing manufacturing overhead.
C. Gross profit was $44; gross profit decreased by $1.00 after closing manufacturing overhead.
D. Gross profit was $75; gross profit increased by $1.00 after closing manufacturing overhead.

Answer: B

NEW QUESTION # 49
What is the formula to calculate working capital?

A. Total assets - Current liabilities
B. Total assets - Total liabilities
C. Current assets + Current liabilities
D. Current assets - Current liabilities

Answer: D

NEW QUESTION # 50
......

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