Saylor BUS105問題集で必ず試験合格させる [Q10-Q30]

Saylor BUS105問題集で必ず試験合格させる

BUS105試験問題（更新されたのは2026年）100%リアル問題解答

質問 # 10
What would the salary of a manufacturing firm's HR Manager be classified as?

A. Manufacturing Overhead
B. Indirect Labor
C. General and Administrative Costs
D. Direct Labor

正解：C

質問 # 11
SJ Candles manufactures paraffin and soy candles. They have fixed costs of $120,000 and a constant level of sales. Using this sales data, what is the total number of candles that must be sold in order to break-even?

A. 20,000 candles
B. 9,677 candles
C. 30,000 candles
D. 4,800 candles

正解：A

質問 # 12
You are the financial accountant for Antioch Ski Resort. Managers have been promised end-of-year bonuses if profits for the year increase by 10%. At the end of the year, you determine that profits increased by only 8%, and the managers ask you to "fudge the numbers a bit" so they can still receive their bonuses. What should you do?

A. Check whether the company has a policy on resolving ethical conflicts
B. Resign from the company
C. Consider inflating the profits for the year, since it is only a 2% difference
D. Report the managers to the CEO

正解：A

質問 # 13
Wycliff Corp. had an immaterial credit balance of $1,250 in the manufacturing overhead account after $21,750 was applied to the WIP inventory account. To close the manufacturing overhead account at the end of the period, assuming no further transactions took place, what should Wycliff do?

A. Debit cost of goods sold $20,500; credit manufacturing overhead $20,500
B. Debit manufacturing overhead $1,250; credit cost of goods sold $1,250
C. Debit manufacturing overhead $20,500; credit cost of goods sold $20,500
D. Debit cost of goods sold $1,250; credit manufacturing overhead $1,250

正解：D

質問 # 14
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. Payroll clerk
C. Chief financial officer
D. Managerial accountant

正解：C

質問 # 15
Use the following relevant data to assign costs to units transferred out and units in ending WIP inventory. Total Units Accounted For:

Cost per Equivalent Unit:

What is the total cost of production?

A. $3,325
B. $4,500
C. $9,000
D. $1,800

正解：B

質問 # 16
What is the formula to calculate working capital?

A. Current assets + Current liabilities
B. Current assets - Current liabilities
C. Total assets - Current liabilities
D. Total assets - Total liabilities

正解：B

質問 # 17
Using this data, what is the contribution margin?

A. $625,000
B. $121,000
C. $365,000
D. $326,000

正解：D

質問 # 18
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. The packaging department was moved closer to the shipping department
B. Plant managers assisted in calculating a plant-wide overhead rate
C. Customer service representatives responded to vendor complaints
D. Direct labor costs were assigned to work-in-process accounts

正解：A

質問 # 19
Myer Inc. achieved their goal of reducing their employee turnover rate by 15%. Which of the following perspectives of their balanced scorecard is most likely to include this measure?

A. Financial performance
B. Customer satisfaction
C. Internal business process
D. Learning and growth

正解：D

質問 # 20
Waffles, Inc. is evaluating their annual bonus allocations for restaurant division managers. This is the segmented income statement data for the three individual restaurant locations of Waffles, Inc. What does this information tell us about the performance of each division manager?

A. With a net income of $668,800, the southern location manager had the worst performance.
B. Because the western location is larger, it would be unfair to use segmented net income as a measure for comparing each manager's performance.
C. With a net income nearly 4x higher than the other two locations, the western location manager had the best performance.
D. With the lowest costs of goods sold and operating expenses, the eastern location manager had the best performance.

正解：B

質問 # 21
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. The company just opened a new factory in another state
B. Additional employees are necessary to manage an increase in production
C. The company is adding five new product lines in the next year
D. Decreasing revenues have created a demand for decreasing expenses

正解：D

質問 # 22
Wycliff Corporation manufactured Job #3 during the month of May. On May 29, 100% of the product was finished and sold on account for $150. These journal entries were recorded during production:

On May 31, Wycliff determined that the amount remaining in the manufacturing overhead account was immaterial and closed it out. What was the amount of gross profit before closing the manufacturing account, and what effect did closing the manufacturing account have on gross profit?

A. Gross profit was $44; gross profit decreased by $1.00 after closing manufacturing overhead.
B. Gross profit was $44; gross profit increased by $1.00 after closing manufacturing overhead.
C. Gross profit was $75; gross profit increased by $1.00 after closing manufacturing overhead.
D. Gross profit was $75; gross profit decreased by $1.00 after closing manufacturing overhead.

正解：D

質問 # 23
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. Consulting fees
D. Rent expenses

正解：D

質問 # 24
Cost behavior patterns tend to be reliable within which of the following?

A. Free cash flow
B. A relevant range
C. The current ratio
D. A contribution margin

正解：B

質問 # 25
Use the statement of cash flows to calculate the free cash flow.

A. $52,000
B. $22,000
C. $3,000
D. $77,000

正解：C

質問 # 26
The manager of Ladron Candies is deciding whether or not to invest in new equipment with a purchase price of $10,500 and a required rate of return of 7%. Given this calculation of the present value of cash inflows and outflows for the next three years, what should he decide, based on the internal rate of return?

A. Accept the investment, because the internal rate of return is approximately 7%, which equals the required rate of return.
B. Reject the investment, because the internal rate of return is approximately 7% and results in a loss after three years.
C. Reject the investment, because the internal rate of return cannot be determined with the information given.
D. Accept the investment, because the internal rate of return is approximately 6% and results in a profit after three years.

正解：A

質問 # 27
Cat Hats Inc. produces lines of headwear for cats. They have been asked by a local animal shelter to produce a special order for dogs. Below is a special order differential analysis prepared by their managerial accountant. Using this information, what would be the result of accepting the special order?

A. A differential contribution margin of $700
B. A differential profit of ($550)
C. A differential profit of ($700)
D. A differential contribution margin of $550

正解：B

質問 # 28
Archer Corporation manufactures coffee cups in the Midwest. Using this data, calculate the total current period manufacturing costs for the Schedule of Cost of Goods Manufactured for the year ending on December 31, 2021.