MANAGEMENT ADVISORY SERVICES
FINAL PRE-BOARD EXAMINATION
TRINIDAD/ALENTON/URO
April 24, 2022
Multiple Choice. Select the letter that corresponds to the best answer. This examination consists of
70 items only. (Please ignore the extra answer options in the answer sheet after number 70.) The exam
is good for three (3) hours. Good luck!
1.
Statement I - Presents summary historical data in compliance with generally accepted accounting
principles.
Statement II - Uses cost-benefit analysis to determine the amount of detail presented.
a. Only statement I refers to management accounting
b. Only statement II refers to management accounting
c. Both statements refer to management accounting
d. Neither of the statements refers to management accounting
2.
Position I - Chief financial officer (CFO).
Position II - Flight attendant
a. Only position I refers to line management
b. Only position II refers to line management
c. Both positions refer to line management
d. Neither of the positions refers to line management
3.
Position I - In-house attorney
Position II - HR manager
a. Only position I refers to line management
b. Only position II refers to line management
c. Both positions refer to line management
d. Neither of the positions refers to line management
4.
Advantages of the high-low method include all of the following except
a. only two observations are required to develop the cost function
b. any two observers will arrive at the same conclusion
c. the method is quick to use and easy to understand
d. the data points used represent a typical cost-activity relationships
5.
When graphed, a typical variable cost appears as:
a. a horizontal line.
b. a vertical line.
c. a diagonal line that slopes downward to the right.
d. a diagonal line that slopes upward to the right.
6.
Dwarf Company currently leases a delivery truck from David Enterprises for a fee of P25,000 per month
plus P40 per mile. Management is evaluating the desirability of switching to a modern, fuel-efficient truck,
which can be leased from Goliath, Inc., for a fee of P60,000 per month plus P5 per mile. All operating costs
and fuel are included in the rental fees. In general, a lease from
a. Goliath, Inc., is economically preferable to a lease from David Enterprises regardless of the monthly use.
b. David Enterprises is economically preferable below 1,000 miles per month.
c. David Enterprises is economically preferable to a lease from Goliath, Inc., regardless of the monthly
use.
d. David Enterprises is economically preferable above 1,000 miles per month.
7.
Galaxy Company is preparing a flexible budget for the coming year and the following maximum capacity
estimates for Department 05 are available:
Direct labor hours
60,000
Variable factory overhead
P150,000
Fixed factory overhead
P240,000
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Assume that Galaxy’s normal capacity is 80% of maximum capacity. What would be the total factory
overhead rate, based on direct labors, in a flexible budget at normal capacity?
a. P6.00
c. P7.50
[(150,000 x 80%) + 240,000] / (60,000 x 80%) = 7.5
b. P6.50
d. P8.13
8.
A company has the following budget formula for annual electricity expense in its shop:
Expense = P7,200 + (Units produced × P0.60)
If management expects to produce 15,000 units during February, the appropriate monthly flexible budget
allowance for the purpose of performance evaluation should be
a.
P7,200
c. P9,600
b.
P9,000
d. P16,200
9.
As an accountant, the most useful information you can get from break-even chart is the
A. relationship among revenues, variable costs, and fixed costs at various levels of activity.
B. volume or output level at which the enterprise breaks even.
C. amount of sales revenue needed to cover enterprise fixed costs.
D. amount of sales revenue needed to cover enterprise variable costs.
10. On a break-even chart, the break-even point is located at the point where the total
A. revenue line crosses the total fixed cost line.
B. revenue line crosses the total contribution margin line.
C. fixed cost line intersects the total variable cost line.
D. revenue line crosses the total cost line.
11. Pare Corporation is a wholesaler that sells a single product. Management has provided the following cost
data for two levels of monthly sales volume. The company sells the product for P133.60 per unit.
Sales volume (units)
4,000
5,000
Cost of sales
P383,600 P479,500
Selling, general, and administrative costs
P124,400 P136,000
The best estimate of the total contribution margin when 4,300 units are sold is:
a. P112,230
c. P28,380
b. P162,110
d. P45,150
12. The Proway Corporation produces a variety of cleaning compounds and solutions for both industrial and
household use. While most of its products are processed independently, a few are related. “Sprit 357” is a
coarse cleaning powder with many industrial uses. It costs P16 a pound to make and has a selling price
of P20 a pound. A small portion of the annual production of this product is retained for further processing
in the Mixing Department where it is combined with several other ingredients to form a paste which is
marketed as a silver polish selling for P40 a jar. This further processing requires ¼ pound of Sprit 357 per
jar. Other ingredients, labor, and variable overhead associated with this further processing cost P25 per
jar. Variable selling costs amount to P3.00 per jar. If the decision were made to cease production of the
silver polish, P56,000 of fixed Mixing Department costs could be avoided. Assume that the demand for
Sprit 357 is unlimited. The minimum number of jars of silver polish that would have to be sold to justify
further processing of Sprit 357 is
a. 5,600 jars
c. 7,000 jars
b. 4,667 jars
d. 8,000 jars
13. Ultra Vogue Co. sells 50,000 units of “yo” a top-of-the-line garden sprinkler. These were taken from the
company’s records:
Accounts receivable, P129,000.
Contribution margin ratio, 49%.
Days sales outstanding, 15
Profit for the period was
days.
P485,040.
The ending receivables balance is the average balance during the year. Assume a 360-day year. All sales
are on credit. Determine the company’s break-even revenue.
a. P2,106,122
c. P1,032,000
b. P3,096,000
d. P1,517,040
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14. A summary of expected costs for a range of activity levels that is geared to changes in the level of
productive output is the definition of a
a. continuous budget.
d. master budget.
b. flexible budget.
e. period budget.
c. static budget
15. The term "management by exception" is best defined as:
a. choosing exceptional managers
b. controlling actions of subordinates through acceptance of management techniques
c. investigating unfavorable variances
d. devoting management time to investigate significant variances
Use the following information for the next three questions.
ChemKing uses a standard costing system in the manufacture of its single product. The 35,000 units of raw
material in inventory were purchased for P105,000, and two units of raw material are required to produce one
unit of final product. In November, the company produced 12,000 units of product. The standard allowed for
material was P60,000, and there was an unfavorable quantity variance of P2,500.
16. ChemKing's standard price for one unit of material is:
a. P2.00
c. P3.00
b. P2.50
d. P5.00
17. The materials price variance for the units used in November was:
a. P2,500 U
c. P12,500 U
b. P11,000 U
d. P2,500 F
18. The units of material used to produce November output totaled:
a. 12,000
c. 24,000
b. 12,500
d. 25,000
19. Compute the sales volume variance based on the following data:
Budget
Actual
Unit sales
20,000
21,000
Unit sales price
P30
P32
Unit variable cost
P18
P21
a. P30,000 Favorable
b. P12,000 Favorable
c. P30,000 Unfavorable
d. P12,000 Unfavorable
20. If unit costs remain unchanged and sales volume and sales price per unit both increase from the
preceding period when operating profits were earned, operating profits must
A. increase under the absorption costing method.
B. increase under the variable costing method.
C. decrease under the absorption costing method.
D. decrease under the variable costing method.
21. Calculating income under variable costing does not require knowing
A. unit sales.
C. selling price.
B. unit variable manufacturing costs. D. unit production.
22. Bach Inc. makes a single product that sells for P40. The standard variable manufacturing cost is P22 and
the standard fixed manufacturing cost is P8, based on producing 30,000 units. During the year Bach
produced 28,000 units and sold 26,000 units. Actual fixed manufacturing costs were P235,000; actual
variable manufacturing costs were P595,000. Selling and administrative expenses were P95,000. There
were no beginning inventories. Based on variable costing, operating income for the year was (M)
A. P175,000
C. P125,000
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B. P115,000
D. P159,000
23. __________ method(s) expense(s) variable marketing costs in the period incurred.
a. Variable costing
b. Absorption costing
c. Throughput costing
d. All of these answers are correct.
24. The Glass Shop, a manufacturer of large windows, is experiencing a bottleneck in its plant. Setup time at
one of its workstations has been identified as the culprit. A manager has proposed a plan to reduce setup
time at a cost of P72,000. The change will result in 8,000 additional windows. The selling price per window
is P18, direct labor costs are P3 per window, and the cost of direct materials is P5 per window. Assume all
units produced can be sold. The change will result in an increase in the throughput contribution of:
a.
b.
c.
d.
P104,000
P80,000
P32,000
P8,000
25. Clayton Industries is planning its operations for next year, and Ronnie Clayton, the CEO, wants you to
forecast the firm's additional funds needed (AFN). Data for use in your forecast are shown below. Based
on the AFN equation, what is the AFN for the coming year? Pesos are in millions.
Last yr's sales
= S0
P350
Sales growth rate
=g
30%
Last yr's total assets = A*0
P580
Last yr's prof margin = M
5%
Last yr's accounts payable
P40
Last yr's notes payable
P50
Last yr's accruals
P30
Target payout ratio
60%
a. P120.9
b. P139.6
c. P130.9
d. P143.9
26. An enterprise has excess capacity in production-related property, plant, and equipment. If in a given year
these assets are being used to only 80% of capacity and the sales level in that year is 2 million, the full
capacity sales level is
A. 1,600,000
C. 2,500,000
B. 2,000,000
D. 10,000,000
27. Given an actual demand of 61, forecast of 58, and an α of .3, what would the forecast for the next period
be using simple exponential smoothing?
a. 57.1
c. 61.0
b. 58.9
d. 65.5
Use the following information for the next four questions.
Reliance Company budgets sales at P2,000,000 and expects a net income before tax of 10% of sales.
Expenses are estimated as follows:
Selling
15% of sales
Administrative
9% of sales
Finance
1% of sales
Labor is expected to be 40% of total manufacturing cost. Factory overhead is to be applied at 75% of direct labor
cost.
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Inventories are to be as follows:
January 1
P250,000
200,000
350,000
Materials
Work in process
Finished goods
28. Cost of goods sold will be
A. P500,000
B. P700,000
C. P1,300,000
D. P2,000,000
29. Total manufacturing cost will be
A. P741,000
B. P882,000
C. P1,029,000
D. P1,470,000
30. Factory overhead will amount to
A. P441,000
B. P491,000
C. P588,000
D. P1,029,000
31. Material purchases will be
A. P250,000
B. P300,000
C. P491,000
D. P741,000
December 31
P300,000
320,000
400,000
32. Management of a company is attempting to build a reputation as a world-class manufacturer of quality
products. Which of the following measures would not be used by the firm to measure quality?
A. The percentage of shipments returned by customers because of poor quality.
B. The number of parts shipped per day.
C. The number of defective parts per million.
D. The percentage of products passing quality tests the first time.
Use the following information for the next three questions.
The Post Division of the M.T. Woodhead Company produces basic posts which can be sold to outside customers
or sold to the Lamp Division of the M.T. Woodhead Company. Last Year the Lamp Division bought all of its 25,000
posts from Post at P1.50 each. The following data are available for last year's activities of the Post Division:
Capacity in units
300,000 posts
Selling price per post to outside customers
P1.75
Variable costs per post
P0.90
Fixed costs, total
P150,000
33. Suppose there is ample capacity so that transfers of the posts to the Lamp Division do not cut into sales
to outside customers. What is the lowest transfer price that would not reduce the profits of the Post
Division?
A. P0.90.
C. P1.41.
B. P1.35.
D. P1.75.
34. Suppose the transfers of posts to the Lamp Division cut into sales to outside customers by 15,000 units.
What is the lowest transfer price that would not reduce the profits of the Post Division?
A. P0.90.
C. P1.41.
B. P1.35.
D. P1.75.
35. Suppose the transfers of posts to the Lamp Division cut into sales to outside customers by 15,000 units.
Further suppose that an outside supplier is willing to provide the Lamp Division with basic posts at P1.45
each. If the Lamp Division had chosen to buy all of its posts from the outside supplier instead of the Post
Division, the change in net operating income for the company as a whole would have been:
A. P1,250 decrease.
C. P1,000 decrease.
B. P10,250 increase.
D. P13,750 decrease.
36. Relevant costs for pricing a special order include
A. existing fixed manufacturing overhead
B nonmanufacturing costs that will not change even if the special order is accepted.
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C additional setup costs for the special order.
D all of the above costs.
37. Major factor(s) in evaluating a special order is
A. The expected contribution margin on the order.
B The possible effects on sales at regular prices.
C The availability of capacity to produce the additional units.
D All of the above.
38. Soft Cushion Company is highly decentralized. Each division is empowered to make its own sales
decisions. The Assembly Division can purchase stuffing, a key component, from the Production Division or
from external suppliers. The Production Division has been the major supplier of stuffing in recent years.
The Assembly Division has announced that two external suppliers will be used to purchase the stuffing at
P20 per pound for the next year. The Production Division recently increased its unit price to P40. The
manager of the Production Division presented the following information — variable cost P32 and fixed
cost P8 — to top management in order to attempt to force the Assembly Division to purchase the stuffing
internally. The Assembly Division purchases 20,000 pounds of stuffing per month.
What would be the monthly operating advantage (disadvantage) of purchasing the goods internally,
assuming the external supplier increased its price to P50 per pound and the Production Division is able to
utilize the facilities for other operations, resulting in a monthly cash-operating savings of P30 per pound?
a. P1,000,000
c. P(240,000)
b. P360,000
d. P(400,000)
39. Excellent Corp. produces motherboard at a special economic zone in Central Luzon. It is now considering
to shift to new automated equipment instead of its present facility. Management was given the mandate
to shift if its break even point will materially be improved with a minimum of 10% reduction in volume.
Below are the pertinent information:
Existing
With Automation
Sales in units
800,000
900,000
Selling price
P30
Variable cost per unit
P15
P13
Fixed costs
P775,000
P892,500
The company should
a. not shift since the break-even volume will not change.
b. not shift since the break-even volume will even increase by 1% with the automation.
c. shift to automation since the 10% reduction in break-even volume could be achieved.
d. shift to automation since the reduction in break-even volume will be more than 10%
40. The following information pertains to the Ace Company’s three products:
D
E
F
Unit sales per month
450
700
400
Selling price per unit
P2.00
P3.75
P2.50
Variable price per unit
1.00
3.00
2.60
Unit contribution margin
P1.00
P0.75
P(0.10)
Assume that product F is discontinued and the space is used to produce E. Product E’s production is
increased to 1,100 units per month, but E’s selling price of all units of E is reduced to P3.40. Monthly profits
will
a. decrease by P345
d. increase by P440
b. increase by P200
e. increase by P125.
c. decrease by P45
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Use the following information for the next two questions.
Presented below are excerpts from the income statements of Ralos Company for the years ended December 31,
2021 and 2020.
2021
2020
Inc (Dec)
Net sales
P2,750,000
P2,500,000
P250,000
Cost of goods sold
1,584,000
1,600,000 ( 16,000)
Gross margin
P1,166,000
P 900,000
P234,000
The unit cost decreased by 10% on January 1, 2021.
41. What is increase (decrease) in cost of goods sold due to volume?
a. P 160,000
c. P(160,000)
b. P(176,000)
d. P 176,000
42. What is the effect on sales due to change in selling price?
a. P250,000 increase
c. P 75,000 increase
b. P275,000 increase
d. P 0
43. Which of the following ratios measures long-term solvency?
A. Acid-test ratio
C. Debt to total assets
B. Receivables turnover
D. Current ratio
44. If the transaction causes total liabilities to decrease, but does not affect the owners’ equity, what change if
any, will occur in total assets?
A. Assets will be increased.
C. No change in total assets.
B. Assets will be decreased.
D. None of the above.
Use the following information for the next three questions.
The following are the selected account balances or total as of January 1, 2021:
Accounts receivable
P380,000
Merchandise inventory
P260,000
Current liabilities
P280,000
Selected relationships for the year:
Gross profit rate
40 percent
DSO based on average
40 days
Inventory turnover based on COGS
8X
Current ratio
3:1
Acid Test ratio
2:1
45. The balance of inventory, December 31, 2021 was
a. P260,000
c. P280,000
b. P270,000
d. P300,000
46. The cost of goods sold during 2021 amounted to
a. P2,080,000
c. P2,240.000
b. P2,160,000
d. P2,400,000
47. The balance of accounts receivable as of December 31, 2021 is
a. P400,000
c. P380,000
b. P420,000
d. P390,000
48. If everything else remains constant and a firm increases its cash conversion cycle, its profitability will
likely
a. Increase.
b. Increase if earnings are positive.
c. Decrease.
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d. Not be affected.
49. When a specified level of safety stock is carried for an item in inventory, the average inventory level for
that item
a. decreased by the amount of the safety stock.
b. is one-half the level of the safety stock.
c. Increases by one-half the amount of the safety stock.
d. Increases by the amount of the safety stock.
50. Emperor Company obtained a short-term bank loan for P1,000,000 at an annual interest rate 10%. As a
condition of the loan Emperor required to maintain a compensating balance of P200,000 in its checking
account. The checking account earns interest at an annual rate of 3%. Emperor would otherwise maintain
only P75,000 in its checking account for transactional purposes. Emperor’s effective interest costs of the
loan is
a. 10.74%
c. 11.75%
b. 10.00%
d. 11.00%
51. Lion Company has average receivables of P120,000, which turns over every 30 days. It pledges all of its
receivables to a bank that advances 75% of the total collectibles at 2% over prime rate and charges a 1%
administrative fee on the total amount pledged. The administrative fee is payable at the end of 30 days. If
prime rate is 10%, what effective interest rate is Lion paying for its receivables financing?
a. 24.0%
c. 15.0%
b. 13.3%
d. 28.0%
52. Rublin Company applies for a one-year, P1 million loan from RY Bank. The term of the loan requires 12%
per annum interest, compounded semi-monthly and will be paid together with the principal at the end of
the year. How much total interest will be paid at the end of the year?
a. P137,870
c. P132,796
b. P136,036
d. P127,160
53. Which of the following statements is false?
a. The most commonly used index with which to measure risk is the standard deviation.
b. The standard deviation measures the average deviation of the various outcomes from the expected
rate of return.
c. The variance is the square root of the standard deviation.
d. The greater the volatility, the larger the standard deviation.
54. Supernormal growth refers to a firm that increases its dividend by:
a. three or more percent per year.
b. a rate which is most likely not sustainable over an extended period of time.
c. a constant rate of 2 or more percent per year.
d. P0.10 or more per year.
55. The Beta Corporation asks you to determine its marginal cost of capital. Beta’s current capital structure
consists of 45% debt, 15% preferred stock and 40% common equity. The separate marginal costs of the
various components of the capital structure are as follows: debt, after-tax 5.0 percent; preferred stock, 9
percent; retained earnings, 12 percent; and new common stock, 13.5 percent. If Beta has P15 million
investible retained earnings, and Beta has an opportunity to invest in an attractive project that costs P60
million, what is the marginal cost of capital of Beta Corporation?
A. 8.40 percent
C. P9.00 percent
B. 8.63 percent
D. P9.88 percent
56. Wiley’s new financing will be in proportion to the market value of its present financing, shown below.
Book Value (P000 Omitted)
Long-term debt
P7,000
Preferred
stock
(100 1,000
shares)
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Common
stock
(200 7,000
shares)
The firms’ bonds are currently selling at 80% of par, generating a current market yield of 9%, and the
corporation has a 40% tax rate. The preferred stock is selling at its par value and pays a 6% dividend. The
common stock has a current market value of P40 and is expected to pay a P1.20 per share dividend this
fiscal year. Dividend growth is expected to be 10% per year. Wiley’s weighted-average cost of capital is
(round your calculations to tenths of a percent)
a. 13.0%
c. 9.6%
b. 8.3%
d. 9.0%
57. You are considering an investment in the common stock of Cowher Corp. The stock is expected to pay a
dividend of P2 per share at the end of the year (i.e., D1 = P2.0 ). The stock has a beta equal to 1.2. The riskfree rate is 6 percent. The market risk premium is 5 percent. The stock's dividend is expected to grow at
some constant rate, g. The stock currently sells for P40 a share. Assuming the market is in equilibrium,
what does the market believe the stock price will be at the end of three years? (In other words, what is P3?)
a. P40.00
c. P42.35
b. P45.67
d. P49.00
58. A project that has a positive NPV discounted at a rate of 15% would have an IRR of
a. 0%
c. More than 15%
b. 10%
d. Less than 15%
59. CBN Products, Inc. is considering to invest in one of two projects. Both projects have a net present value
of P25,000; however Project #1 requires an initial investment of P700,000 while Project #2 requires an
initial investment of P300,000. Based on this information, which of the following statements is true?
a. Project #2 will have a higher profitability index
b. Project #1 will have a higher profitability index
c. Both project will have the same profitability index
d. There is not enough information to determine the profitability index of either project
60. The financial management team of a company is assessing an investment proposal involving a P100,000
outlay today. Manager number one expects the project to provide cash inflows of P20,000 at the end of
each year for six years. She considers the project to be of low risk, requiring only a 10% rate of return.
Manager number two expects the project to provide cash inflows of P5,000 at the end of the first year,
followed by P23,000 at the end of each year in years two through six. He considers the project to be of
medium risk, requiring a 14%rate of return. Manager number three expects the project to be of high risk,
providing one large cash inflow of P135,000 at the end of the sixth year. She proposes a 15% rate of return
for the project. According to the net present value criterion, which of the following is true?
a. Manager one will recommend that the project be accepted.
b. Manger two will recommend that the project be accepted.
c. All three managers will recommend acceptance of the project.
d. All three managers will recommend rejection of the project.
Use the following information for the next two questions.
The Duval Corporation has recently evaluated a proposal to invest in cost-reducing production technology.
According to the evaluation, the project would require an initial investment of P17,166 and would provide equal
annual cost savings for five years. Based on a 10 percent discount rate, the project generates a net present value
of P1,788. The project is not expected to have any salvage value at the end of its five-year life.
61. What is the expected annual cost savings of the project?
a. P3,500
c. P4,500
b. P4,000
d. P5,000
62. What is the project's expected internal rate of return?
a. 10%
c. 13%
b. 11%
d. 14%
63. A basic assumption of activity-based costing (ABC) is that
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A.
B.
C.
D.
all manufacturing costs vary directly with units of production.
products or services require the performance of activities, and activities consume resources.
only costs that respond to unit-level drivers are product costs.
only variable costs are included in activity-cost pools.
64. Arranging for a shipment of a number of different products to a customer is an example of an activity at
which of the following levels?
A. Unit-level activity.
C. Customer-level activity.
B. Batch-level activity.
D. Organization-sustaining activity.
65. Jones Construction currently uses traditional costing where overhead is applied based on direct labor
hours. Using traditional costing, the applied overhead rate is P20 per direct labor hour.
They are considering a switch to activity-based costing (ABC). The company controller has come up with
preliminary overhead rates for each of the following activities:
Activity
Allocation Base
Overhead rate
Material delivery and handling
Number of deliveries
P100 per delivery
Inspections
Number of inspections
P75 per inspection
Supervision
Hours of supervisor time
P30 per supervisor hour
Purchasing
Number of purchase
P60 per purchase order
orders
One of the company's current jobs has the following information available:
Direct labor hours
Number of deliveries
Number of inspections
Hours of supervisor time
Number of purchase orders
50 hours
2
3
2
5
Which of the following statements is true when comparing the total overhead allocated to the job using
traditional versus ABC costing?
a. ABC costing will yield P215 less in overhead cost being allocated to the job.
b. ABC costing will yield P735 less in overhead cost being allocated to the job.
c. ABC costing will yield P545 more in overhead cost being allocated to the job.
d. ABC costing will yield P785 more in overhead cost being allocated to the job.
Use the following information for the next two questions.
Number of workers Total units of product Average selling price
10
20
P50
11
25
P49
12
28
P47.5
66. The marginal physical product when one worker is added to a team of 10 workers is
a. 1 unit
b. 8 units
c. 5 units
d. 25 units
67. The marginal revenue per unit when one worker is added to a team of 11 workers is
a. P105
b. P225
c. P35
d. P47.5
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68. Given the following data, what is the marginal propensity to consume?
Level of
Disposable income Consumption
P40,000
P38,000
48,000
44,000
a. 1.33
c. 0.95
b. 1.16
d. 0.75
69. When several unit sales volumes are multiplied by the probability of their occurrence and those products
are summed, the result is the:
A. median
D. best estimated sales level
B. standard deviation
E. average sales level
C. expected value
70. A management consultant is scheduling a long-term research and development project. The time table is
very tight due to the advent of the rainy season and to inadequate research and development staff
complement. As the requirements are extensive and complex, what is the most appropriate approach for
planning and controlling the government highway project?
a. Time-series or trend regression analysis.
b. Cost-volume-profit analysis.
c. Queuing theory analysis.
d. Program evaluation review technique
End of Examination
(Pleases ignore the extra answer options in the answer sheet after number 70)
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Team PRTC Nationwide Online Open Final Pre-Board Examination for May 2022 LECPA!
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