2025年CMA《管理会计》应用卷.docxVIP

2025年CMA《管理会计》应用卷

考试时间：______分钟总分：______分姓名：______

第一部分

1.Amanufacturingcompanyusesastandardcostingsystem.Thestandardcostforoneunitofproductincludes3directlaborhoursatastandardrateof$15perhour.Duringthemonth,thecompanyproduced1,200unitsandincurredatotaldirectlaborcostof$62,100for3,500actualdirectlaborhoursworked.Whatisthetotaldirectlaborvarianceforthemonth?

2.Acompanyisconsideringwhethertomakeorbuyacomponentforitsproduct.Thecomponentcanbepurchasedfromanexternalsupplierfor$25perunit.Thecompanysrelevantcoststomakethecomponentinternallyare:directmaterials$10perunit,directlabor$12perunit,andvariablemanufacturingoverhead$5perunit.Ifthecompanychoosestobuythecomponent,itcanusethefreed-upfacilitiestoproduceanotherproductthatwouldgenerateanincrementalcontributionmarginof$3perunit.Whatistheopportunitycostperunitofmakingthecomponentinternally?

3.Whichofthefollowingistypicallyconsideredaproductcostunderabsorptioncosting?

a)Salessalaries.

b)Factoryrent.

c)Marketingexpenses.

d)Administrativestaffbonuses.

4.Acompanyusesaweightedaveragemethodforprocesscosting.Thebeginningwork-in-processinventorywas1,000units,60%completeastomaterialsand40%completeastoconversioncosts.Duringtheperiod,10,000unitswerestarted,and9,500unitswerecompletedandtransferredout.Theendingwork-in-processinventoryconsistedof500units,100%completeastomaterialsand40%completeastoconversioncosts.Ifthetotalmanufacturingcostsaddedduringtheperiodwere$150,000(materials$80,000,conversion$70,000),whatwasthecostperequivalentunitforconversioncosts?

5.Acompanyhasatargetprofitof$100,000.Itscontributionmarginratiois40%.Fixedcostsare$200,000.Howmuchsalesrevenueisneededtoachievethetargetprofit?

第二部分

6.Acompany