Updated May 09, 2026 BUS105 Exam Dumps - PDF Questions and Testing Engine
New (2026) Saylor BUS105 Exam Dumps
Saylor BUS105 Exam Syllabus Topics:
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NEW QUESTION # 23
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 6% and results in a profit after three years.
- B. Reject the investment, because the internal rate of return is approximately 7% and results in a loss after three years.
- C. Accept the investment, because the internal rate of return is approximately 7%, which equals the required rate of return.
- D. Reject the investment, because the internal rate of return cannot be determined with the information given.
Answer: C
NEW QUESTION # 24
What would the salary of a manufacturing firm's HR Manager be classified as?
- A. Indirect Labor
- B. Direct Labor
- C. General and Administrative Costs
- D. Manufacturing Overhead
Answer: C
NEW QUESTION # 25
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 1; $16 annual savings
- B. Option 1; $300 annual savings
- C. Option 2; $189 annual savings
- D. Option 2; $357 annual savings
Answer: D
NEW QUESTION # 26
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. $(165,000) unfavorable materials quantity variance
- C. $(60,000) favorable materials quantity variance
- D. $(60,000) unfavorable materials quantity variance
Answer: C
NEW QUESTION # 27
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?
- A. $210
- B. $175
- C. $350
- D. $140
Answer: A
NEW QUESTION # 28
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. Free cash flow
- C. Equivalent units for direct materials
- D. Inventory turnover ratio
Answer: A
NEW QUESTION # 29
This is select financial statement data for Binks Corporation. What is the inventory turnover ratio for year 2?
- A. 4.4
- B. 7.2
- C. 2.3
- D. 4.7
Answer: D
NEW QUESTION # 30
Ladron Candies uses activity-based costing to allocate variable factory overhead costs. Which of the following statements best represents the excerpted activity data for indirect materials?
Indirect Materials:
- A. There is a $1,000 unfavorable efficiency variance
- B. There is a $500 unfavorable efficiency variance
- C. There is a $1,000 favorable spending variance
- D. There is a $500 favorable spending variance
Answer: D
NEW QUESTION # 31
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 $75; gross profit increased by $1.00 after closing manufacturing overhead.
- B. Gross profit was $75; gross profit decreased 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 $44; gross profit increased by $1.00 after closing manufacturing overhead.
Answer: B
NEW QUESTION # 32
Using the high-low method, what are the expected production costs for 600 units in December?
- A. $3,391
- B. $3,300
- C. $3,498
- D. $3,250
Answer: B
NEW QUESTION # 33
Cash collections and payments for purchases would be included in which of the following budgets as part of the overall master budget?
- A. Cash budget
- B. Budgeted income statement
- C. Manufacturing overhead budget
- D. Direct materials purchases budget
Answer: A
NEW QUESTION # 34
What is the formula to calculate working capital?
- A. Total assets - Current liabilities
- B. Total assets - Total liabilities
- C. Current assets + Current liabilities
- D. Current assets - Current liabilities
Answer: D
NEW QUESTION # 35
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. $4,780
- D. $6,700
Answer: A
NEW QUESTION # 36
Cost behavior patterns tend to be reliable within which of the following?
- A. The current ratio
- B. A contribution margin
- C. Free cash flow
- D. A relevant range
Answer: D
NEW QUESTION # 37
Which of the following employees of ABC Corporation is most likely to receive the report regarding the internal audit committee's control findings?
- A. Payroll clerk
- B. Managerial accountant
- C. Plant manager
- D. Chief financial officer
Answer: D
NEW QUESTION # 38
SJ Candles subscribes to a management theory known as management by exception. Which of the following best describes a situation where management by exception would be applied?
- A. Tax savings resulted in an unplanned 25% increase to net income in year 2
- B. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
- C. Management is faced with an ethical issue regarding a decision about investing in long-term assets
- D. There are significant activities occurring outside of the relevant range which require additional analysis
Answer: B
NEW QUESTION # 39
Which of the following would be a measure of managerial accounting?
- A. The balance sheet
- B. Capital budget
- C. Total liabilities as of June 1
- D. Statement of cash flows
Answer: B
NEW QUESTION # 40
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. Consulting fees
- C. Project management costs
- D. Rent expenses
Answer: D
NEW QUESTION # 41
Which of the following activities would be included in the cash flows from the financing section of the statement of cash flows?
- A. Cash receipts from customers
- B. Cash dividends paid to noncontrolling interests
- C. Increase in accounts receivable
- D. Purchase of property and equipment
Answer: B
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 actual number of units sold is irrelevant to a flexible budget
- D. The flexible budget is prepared before the master budget to assist with planning
Answer: A
NEW QUESTION # 43
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