2025年CMA考试规划模拟测试卷.docxVIP

2025年CMA考试规划模拟测试卷

考试时间：______分钟总分：______分姓名：______

一、选择题

1.Acompanyusesactivity-basedcosting(ABC)andhasidentifiedtwoactivitycostpoolswiththefollowingdatafortheyear:

*ActivityCostPool1:TotalCost=$120,000;TotalActivity=6,000units;ActivityRate=$20perunit

*ActivityCostPool2:TotalCost=$180,000;TotalActivity=9,000units;ActivityRate=$20perunit

Whichofthefollowingstatementsistrueifthecompanydecidestouseasingleplant-wideoverheadratebasedondirectlaborhours,assumingdirectlaborhoursaredrivenbybothactivities?

A.Thesingleplant-wideratewillbehigherthantheactivityratesforbothpools.

B.Thesingleplant-wideratewillbelowerthantheactivityratesforbothpools.

C.Thesingleplant-wideratewillbethesameastheactivityrateforActivityCostPool1.

D.Thesingleplant-wideratewillbethesameastheactivityrateforActivityCostPool2.

2.Acompanyisconsideringwhethertomakeorbuyacomponent.Thecomponentcanbepurchasedfromanexternalsupplierfor$15perunit.Ifthecompanymakesthecomponent,directmaterialscost$8perunit,directlaborcost$5perunit,andvariablemanufacturingoverheadis$3perunit.Thecompanycurrentlyallocates$2offixedmanufacturingoverheadperunittothiscomponent.Ignoringcapacityconstraints,whatistherelevantcostperunitofmakingthecomponent?

A.$15

B.$16

C.$16

D.$20

3.Whichofthefollowingisgenerallyconsideredaproduct-levelcostinactivity-basedcosting?

A.Salaryoftheplantmanager

B.Costofrawmaterialsusedinproduction

C.Depreciationonfactoryequipment

D.Costofqualityinspection

4.Acompanyusesastandardcostingsystem.Thestandarddirectlaborcostperunitis2hoursat$15perhour.DuringJune,thecompanyproduced1,000unitsandincurred2,100directlaborhoursatatotalcostof$35,700.Wha