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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:

IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:

1. Sullivan Company's static Budget for the past year is shown below.

Sullivan actually sow 11.000.000 units throughout the year which was a quantity within its relevant range. The flexible budget net income that should be used to compare to actual results is

A) $11,500,000.00
B) $4,200,000.00
C) $7,500,000.00
D) $6,580,000.00

2. The best way to illustrate the entire distribution of numerical data for a single variable is with a

A) heat map
B) pie chart
C) histogram
D) bubble chart

3. A company has two service departments Security and Human Resources and two operating departments Assembly and Finishing Cost data for these departments are shown below

To determine the full costs of conducting Business m the operating departments the company allocates service department costs to the operating departments Security costs are allocated based on the number of employees and Human Resources costs are allocated based on the number of Human Resources hours used using the step-down method, what amount of Security costs would be allocated to the Assembly department?

A) $13,333.
B) $20,000.
C) $12,727.
D) $18,773.

4. A company expects sales of 225 000 units in April, 210 000 in May and 190 000 in June. The company maintains an ending Inventory each month of 25% of the next month's sales.
How many units should the company plan to produce in May?

A) 215.000 units
B) 210,000 units
C) 221,250 units
D) 205,000 units.

5. Which one of the following statements best describes data governance?

A) The convergence of accounting data, finance data and information technology
B) Performance of data-based audits on a continuous basis
C) The union of data quality, data management, data policies, and risk management
D) A process of securing all company data points, both structured and unstructured

Solutions: