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IMA CMA Part 2: Strategic Financial Management Sample Questions:

1. The Transformer Division of Keller Electrical Supply IS developing its Budget for next year Preliminary estimates for the next year are as follows.
* Sales of 10.000 units
* Variable cost of $350 per unit
* Fixed costs of $800,000
. Net assets utilized on the Transformer Division are $7 million
* Target rate of return on investment required by Keller is 15%
If the Transformer Division utilizes cost-based pricing and uses a markup based on its target rate of return, what price per unit (rounded to the nearest dollar) should it use for the budget?

A) $495
B) $506
C) $430
D) $535

2. Which one or the following costs Is a variable product cost?

A) Payroll taxes based on the hourly wages of plant personnel
B) Plant manager s salary for a computer chip manufacturer
C) Office rent in a temporary staffing company
D) Promotional materials distributed to raise brand awareness

3. A market in which no organized physical exchange exists is referred as a(n)

A) secondary market
B) over-the-counter market
C) primary market
D) efficient market

4. Which one of the following statements regarding working capital management is not correct?

A) The cash, inventory accounts payable and accounts receivable components of working capital are constantly changing during the operating cycle
B) An attempt to minimize carrying costs and shortage costs associated with inventory levels is an objective of working capital management
C) Seasonal demand for me products can cause working capital problems that must De anticipated and managed
D) Increasing costs associated with the manufacture and sale of products will not impact the short-term management of working capital

5. The production process of a company s main product yields a by-product Production costs or $700,000 are incurred during this process and $300,000 m additional costs are incurred to finalize the main product. The by-product can be sold for $200 000 without further processing A manager proposed the conversion of the by-product into another product that would cost $100,000 and generate revenue of $250,000. When deciding on this proposal the company should

A) ignore the $200 000 sales revenue for the by-product because it Is irrelevant
B) treat the $100,000 conversion cost as the marginal cost 1o produce the new product
C) evaluate whether other nonfinancial factors outweigh the Si 50.000 in incremental income
D) select an approbate cost allocation method to allocate the $1 100 000 joint costs

Solutions: