BUS105 Exam Dumps Pass with Updated 2026 Certified Exam Questions

BUS105 Exam Questions - Real & Updated Questions PDF

Saylor BUS105 Exam Syllabus Topics:

Topic	Details
Topic 1	Cost Behavior Patterns: This section of the exam measures the skills of business managers and covers how different costs behave relative to changes in activity levels. It outlines fixed, variable, and mixed cost patterns, and explains how this understanding helps in planning and budgeting.
Topic 2	Job Costing: This section of the exam measures the skills of business managers and covers how costs are assigned to specific jobs or products. It introduces job order costing systems and discusses how to track materials, labor, and overhead for customized production orders.
Topic 3	Using Managerial Accounting: Trends and Ratios: This section of the exam measures the skills of accounting analysts and covers the use of trend analysis and financial ratios. It focuses on evaluating business health and operational efficiency through key accounting indicators.
Topic 4	Statement of Cash Flows: This section of the exam measures the skills of business managers and covers the preparation and interpretation of cash flow statements. It explains how to track cash inflows and outflows from operating, investing, and financing activities.
Topic 5	Using Differential Analysis to Make Decisions: This section of the exam measures the skills of business managers and covers how to use relevant cost analysis for decision-making. It focuses on identifying avoidable costs and evaluating options such as outsourcing, special orders, and product line decisions.
Topic 6	Process Costing: This section of the exam measures the skills of accounting analysts and covers process costing systems used in mass production environments. It includes the calculation of unit costs across departments and the preparation of production cost reports.
Topic 7	Budgets: This section of the exam measures the skills of accounting analysts and covers the development and use of various budgets. It explores operating budgets, cash budgets, and master budgets, and explains how they support financial planning and performance management.
Topic 8	Cost-Volume-Profit Analysis: This section of the exam measures the skills of accounting analysts and covers the relationship between cost, volume, and profit. It involves analyzing break-even points, contribution margins, and target income levels to support financial decision-making.

 

NEW QUESTION # 11
SJ Candles is performing a cost-volume-profit analysis to prepare for year 2. Fixed costs are expected to remain the same as year 1, but variable costs per unit are expected to increase by 10%. They plan to keep the same sales price but want to know what level of sales must be achieved in year 2 to maintain the same operating profit.

• A. $405,789
• B. $282,700
• C. $424,050
• D. $398,350

Answer: A

NEW QUESTION # 12
Which of the following might a capital budget decision consider?

• A. Historical cash flows
• B. Minimum wage requirements
• C. Future cash inflows vs. future cash outflows
• D. Customer satisfaction surveys

Answer: C

NEW QUESTION # 13
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. $140
• B. $350
• C. $175
• D. $210

Answer: D

NEW QUESTION # 14
Coffee Beanz, Inc. currently maintains decentralized operations. The CEO is evaluating whether the company should centralize their operations. Which of the following situations would make centralized operations more beneficial than decentralized?

• A. The company is adding five new product lines in the next year
• B. The company just opened a new factory in another state
• C. Additional employees are necessary to manage an increase in production
• D. Decreasing revenues have created a demand for decreasing expenses

Answer: D

NEW QUESTION # 15
How does a statement of cash flows provide value for a company?

• A. By showing events that changed the stockholder's equity over the course of the accounting period
• B. By showing assets, liabilities, and owners' equity at a point in time
• C. By showing revenues and expenses using the accrual basis of accounting
• D. By showing the change from the beginning cash balance to the ending cash balance on the balance sheet

Answer: D

NEW QUESTION # 16
Use the statement of cash flows to calculate the free cash flow.

• A. $52,000
• B. $22,000
• C. $3,000
• D. $77,000

Answer: C

NEW QUESTION # 17
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. 53.0%, 32.0%, 50.9%
• C. 33.1%, 31.3%, 31.2%
• D. 17.8%, 10.0%, 15.9%

Answer: D

NEW QUESTION # 18
You are the newly hired manager of an individual restaurant chain. Which of the following responsibilities for your responsibility center would you be evaluated on?

• A. Investments in assets decisions
• B. Revenues, costs, and resulting profits
• C. Return on investment for shareholders
• D. Meeting cost budgets

Answer: B

NEW QUESTION # 19
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. Free cash flow
• B. Inventory turnover ratio
• C. Equivalent units for direct materials
• D. Contribution margin per unit of constraint

Answer: D

NEW QUESTION # 20
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 favorable spending variance
• B. There is a $500 favorable spending variance
• C. There is a $500 unfavorable efficiency variance
• D. There is a $1,000 unfavorable efficiency variance

Answer: B

NEW QUESTION # 21
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. 16,000 units
• B. 15,360 units
• C. 12,800 units
• D. 14,800 units

Answer: D

NEW QUESTION # 22
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. There is a $26,000 unfavorable labor rate variance that is 1% higher than their threshold for investigating variances
• B. Tax savings resulted in an unplanned 25% increase to net income in year 2
• C. There are significant activities occurring outside of the relevant range which require additional analysis
• D. Management is faced with an ethical issue regarding a decision about investing in long-term assets

Answer: A

NEW QUESTION # 23
Wycliff Corporation manufactures several different styles of bicycles. Managers appropriately record direct materials and direct labor into work-in-process accounts during production. To apply manufacturing overhead, managers consider cost pools for assembly and shipping to calculate a predetermined overhead rate for each department. Which of the following best describes the method used by Wycliff Corporation for allocating manufacturing overhead costs?

• A. Departmental
• B. Process
• C. Activity-based
• D. Plantwide

Answer: A

NEW QUESTION # 24
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. $(60,000) favorable materials quantity variance
• B. $(165,000) unfavorable materials quantity variance
• C. $(60,000) unfavorable materials quantity variance
• D. $(165,000) favorable materials quantity variance

Answer: A

NEW QUESTION # 25
Which row correctly identifies the calculation to establish standard costs for direct materials, direct labor, and factory overhead?

• A. Row 2
• B. Row 1
• C. Row 3
• D. Row 4

Answer: D

NEW QUESTION # 26
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: C

NEW QUESTION # 27
You are the Controller for Healthcare Technology LLC, and you have been tasked with evaluating an upgraded enterprise resource planning system. Which of the following details would be relevant to your decision-making process?

• A. A customer's sales are growing rapidly
• B. The company needs a cloud-based document storage system
• C. A vendor replaced a member of its board of directors
• D. The company's revenues increased by $14,000,000 over the past twelve months

Answer: B

NEW QUESTION # 28
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 decreased 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 $44; gross profit increased by $1.00 after closing manufacturing overhead.

Answer: A

NEW QUESTION # 29
What would the salary of a manufacturing firm's HR Manager be classified as?

• A. Manufacturing Overhead
• B. General and Administrative Costs
• C. Direct Labor
• D. Indirect Labor

Answer: B

NEW QUESTION # 30
Cost behavior patterns tend to be reliable within which of the following?

• A. Free cash flow
• B. A relevant range
• C. The current ratio
• D. A contribution margin

Answer: B

NEW QUESTION # 31
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