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Exam Code: BUS105 Vendor: Saylor Name: Managerial Accounting (SAYA-0009) Exam 50 Q&A with Explanation Last Update: May 21, 2026
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BUS105 Q&A's Detail

Exam Code:
BUS105
Total Questions:
50 Q&A's
Single Choice Questions:
50 Q&A's

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Managerial Accounting (SAYA-0009) Exam Questions and Answers

Question 1

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?

BUS105 Question 1

Options:

A.

A differential profit of ($550)

B.

A differential profit of ($700)

C.

A differential contribution margin of $550

D.

A differential contribution margin of $700

Question 2

Ladron Candies is analyzing sales and production data for the holiday boxes they produced last year. The company expected to use 0.10 direct labor hours to produce one box of specialty candy, and the variable overhead rate was $2.00 per hour. According to payroll records, the company paid for a total of 104,000 hours of direct labor wages. The actual variable overhead costs totaled $200,000. They sold 800,000 boxes of candy to retailers. What is the variable overhead efficiency variance?

Options:

A.

$8,000 favorable variable overhead efficiency variance

B.

$8,000 unfavorable variable overhead efficiency variance

C.

$48,000 favorable variable overhead efficiency variance

D.

$48,000 unfavorable variable overhead efficiency variance

Question 3

Diamonds and More produced a new line of necklaces that sell for $350 each. Management requires a profit equal to 40 percent of the selling price. What is the target cost of this product?

Options:

A.

$140

B.

$175

C.

$210

D.

$350

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