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Saylor Managerial Accounting (SAYA-0009) Exam Sample Questions (Q13-Q18):
NEW QUESTION # 13
Strang Tax provides tax consulting services to its clients whom they charge on an hourly basis. They would like to use differential analysis to determine whether profits would change if they dropped certain clients. Which of the following items should be excluded from this analysis?
- A. Wages payable
- B. Project management costs
- C. Rent expenses
- D. Consulting fees
Answer: C
NEW QUESTION # 14
Wycliff Corporation practices activity-based management at their manufacturing facility. Which of the following events would most likely be the result of a decision made using activity-based management theory?
- A. Direct labor costs were assigned to work-in-process accounts
- B. Customer service representatives responded to vendor complaints
- C. The packaging department was moved closer to the shipping department
- D. Plant managers assisted in calculating a plant-wide overhead rate
Answer: C
NEW QUESTION # 15
Which of the following employees of ABC Corporation is most likely to receive the report regarding the internal audit committee's control findings?
- A. Plant manager
- B. Chief financial officer
- C. Managerial accountant
- D. Payroll clerk
Answer: B
NEW QUESTION # 16
Cash collections and payments for purchases would be included in which of the following budgets as part of the overall master budget?
- A. Cash budget
- B. Direct materials purchases budget
- C. Budgeted income statement
- D. Manufacturing overhead budget
Answer: A
NEW QUESTION # 17
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. Additional employees are necessary to manage an increase in production
- B. Decreasing revenues have created a demand for decreasing expenses
- C. The company is adding five new product lines in the next year
- D. The company just opened a new factory in another state
Answer: B
NEW QUESTION # 18
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