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CPA MA Exam With Confidence Using Practice Dumps

Exam Code:
MA
Exam Name:
Management Accounting
Certification:
CPA Other Certification
Vendor:
CPA
Questions:
80
Last Updated:
Apr 4, 2025
Exam Status:
Stable
CPA MA

MA: CPA Other Certification Exam 2025 Study Guide Pdf and Test Engine

Are you worried about passing the CPA MA (Management Accounting) exam? Download the most recent CPA MA braindumps with answers that are 100% real. After downloading the CPA MA exam dumps training , you can receive 99 days of free updates, making this website one of the best options to save additional money. In order to help you prepare for the CPA MA exam questions and verified answers by IT certified experts, CertsTopics has put together a complete collection of dumps questions and answers. To help you prepare and pass the CPA MA exam on your first attempt, we have compiled actual exam questions and their answers. 

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Management Accounting Questions and Answers

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Question 1

A division manufacturing a single product which sells for $325 has the following unit cost structure:

$

Direct materials95

Directlabor78

Variable overheads56

Share of fixed costs45

Total cost274

In the coming period, the budgeted production volume is 10,000 units.

What is the budgeted breakeven sales volume (to the nearest unit)?

Options:

A.

1,385 units

B.

4,688 units

C.

8,824 units

D.

10,000 units

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Question 2

Devin Co sells a single product at a selling price of $85. Direct costs are $38 per unit and overheads are $24 per unit. 60% of overheads represent the recovery of fixed costs. Both sales and production are budgeted to be 50,000 units.

How many units are sold at the breakeven point (to the nearest unit)?

Options:

A.

14,724

B.

19,251

C.

25,532

D.

31,304

Question 3

The directors of Sec Co are carrying out an impairment review of the company’s non-current assets for the financial statements for the year to 31 October 2010. They have the following information about a particular asset:

Carrying amount (at 1 November 2009)$380,000

Depreciation charge for year to 31 October 2010$76,000

Market value$285,000

Expected costs of selling$20,000

Value in use$250,000

What carrying value should be included in the statement of financial position at 31 October 2010?

Options:

A.

$250,000

B.

$265,000

C.

$285,000

D.

$304,000

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