Latest [Jun 22, 2026] 100% Passing Guarantee - Brilliant BUS105 Exam Questions PDF
BUS105 Certification – Valid Exam Dumps Questions Study Guide! (Updated 52 Questions)
Saylor BUS105 Exam Syllabus Topics:
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NEW QUESTION # 30
Using this data, what is the number of units that must be sold in order to achieve a desired after-tax profit of $100,000?
- A. 14,800 units
- B. 16,000 units
- C. 15,360 units
- D. 12,800 units
Answer: A
NEW QUESTION # 31
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
Answer: A
NEW QUESTION # 32
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. $9,000
- B. $3,325
- C. $1,800
- D. $4,500
Answer: D
NEW QUESTION # 33
What is the balance in the manufacturing overhead account after these transactions were recorded, assuming the beginning balance was zero?
- A. $700
- B. $6,000
- C. $6,700
- D. $4,780
Answer: A
NEW QUESTION # 34
This is select financial statement data for the three divisions of Technology Goods, Inc. Assuming all assets are operating assets, what is the return on investment for each division?
- A. 82.2%, 39.0%, 66.0%
- B. 33.1%, 31.3%, 31.2%
- C. 17.8%, 10.0%, 15.9%
- D. 53.0%, 32.0%, 50.9%
Answer: C
NEW QUESTION # 35
The accounting department for Aramai Inc. is preparing the cash flow statement for the current year. Using the select financial statement data below, what is Aramai's net income when converted to cash provided by operating activities, using the indirect method?
- A. $545,350
- B. $493,550
- C. $553,350
- D. $380,650
Answer: B
NEW QUESTION # 36
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
Answer: C
NEW QUESTION # 37
Managers have several different methods from which to choose when evaluating long-term investments. Which method disregards the time value of money as a factor?
- A. Annuity tables
- B. Net present value
- C. Internal rate of return
- D. Payback
Answer: D
NEW QUESTION # 38
Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 2 pounds of direct materials to produce one box of specialty candy at a cost of $3.00 per pound. Invoices show the company purchased 1,650,000 pounds of direct materials at $2.90 per pound and used 1,580,000 pounds in production. They sold 800,000 boxes of candy to retailers. What is the materials quantity variance?
- A. $(165,000) favorable materials quantity variance
- B. $(60,000) unfavorable materials quantity variance
- C. $(165,000) unfavorable materials quantity variance
- D. $(60,000) favorable materials quantity variance
Answer: D
NEW QUESTION # 39
SJ Candles manufactures two types of candles. Soy candles require three times the number of labor hours as paraffin candles to produce. If SJ wishes to maximize the limited number of direct labor available to them, which of the following calculations will guide them in their planning?
- A. Contribution margin per unit of constraint
- B. Equivalent units for direct materials
- C. Free cash flow
- D. Inventory turnover ratio
Answer: A
NEW QUESTION # 40
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 increased by $1.00 after closing manufacturing overhead.
- B. Gross profit was $75; gross profit increased by $1.00 after closing manufacturing overhead.
- C. Gross profit was $44; gross profit decreased by $1.00 after closing manufacturing overhead.
- D. Gross profit was $75; gross profit decreased by $1.00 after closing manufacturing overhead.
Answer: D
NEW QUESTION # 41
Thompson Dental is deciding between two lease options for a new copier. They anticipate making 22,500 copies spread evenly over the course of the year. Which of the following options should they choose if they want to save the most money on an annual basis, and how much money will they save?
Option 1: Monthly lease: $225, Included copies: 1,500/month, Additional copies: $0.15 per copy Option 2: Monthly lease: $250, Included copies: 1,800/month, Additional copies: $0.02 per copy
- A. Option 2; $357 annual savings
- B. Option 1; $16 annual savings
- C. Option 2; $189 annual savings
- D. Option 1; $300 annual savings
Answer: A
NEW QUESTION # 42
Which of the following statements is a true statement about flexible budgets?
- A. Selling and administrative expenses are reported in the flexible budget
- B. Cost variance analysis is an integral part of preparing a flexible budget
- C. The flexible budget is prepared before the master budget to assist with planning
- D. The actual number of units sold is irrelevant to a flexible budget
Answer: A
NEW QUESTION # 43
Using the high-low method, what are the expected production costs for 600 units in December?
- A. $3,391
- B. $3,250
- C. $3,300
- D. $3,498
Answer: C
NEW QUESTION # 44
Cost behavior patterns tend to be reliable within which of the following?
- A. A relevant range
- B. Free cash flow
- C. The current ratio
- D. A contribution margin
Answer: A
NEW QUESTION # 45
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. Internal business process
- B. Customer satisfaction
- C. Financial performance
- D. Learning and growth
Answer: D
NEW QUESTION # 46
Valley Manufacturing uses a process costing system. Which of the following journal entries would correctly record $3,180 of manufacturing overhead to the assembly department?
- A.
- B.
- C.
- D.
Answer: D
NEW QUESTION # 47
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. 30,000 candles
- B. 4,800 candles
- C. 20,000 candles
- D. 9,677 candles
Answer: C
NEW QUESTION # 48
This is select financial statement data for Binks Corporation. What is the inventory turnover ratio for year 2?
- A. 2.3
- B. 7.2
- C. 4.7
- D. 4.4
Answer: C
NEW QUESTION # 49
What is the formula to calculate working capital?
- A. Current assets - Current liabilities
- B. Total assets - Total liabilities
- C. Current assets + Current liabilities
- D. Total assets - Current liabilities
Answer: A
NEW QUESTION # 50
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