Financial Certified Management Accountant CMA Dumps in PDF

Free Financial CMA Real Questions (page: 38)


Details: Marginal Analysis 15

Richardson Motors uses 10 units of Part No. T305 each month in the production of large diesel engines. The cost to manufacture one unit of T305 is presented as follows:


Materials handling, which is not included in manufacturing overhead, represents the direct variable costs of the receiving department that are applied to direct materials and purchased components on the basis of their cost. Richardson's annual manufacturing overhead budget is one-third variable and two-thirds fixed. Simpson Castings, one of Richardson's reliable vendors, has offered to supply T305 at a unit price of $30,000.If Richardson Motors purchases the ten T305 units from Simpson Castings, the capacity Richardson used to manufacture these parts would be idle. Should Richardson decide to purchase the parts from Simpson, the out-of- pocket cost per unit of T305 would

  1. Decrease $6,400.
  2. Increase $3,600.
  3. Increase $9,600.
  4. Decrease $12,400.

Answer(s): C

Explanation:

The out-of-pocket cost of making the part equals the total manufacturing cost minus the fixed overhead, or $26400 {$42,400 -[(2 + 3) x $24,000]}. The cost of the component consists of the $30,000 purchase price plus the $6,000 (20% of cost) of variable receiving costs, or a total of $36,000. Thus, unit out-of-pocket cost would increase by $9,600 if the components were purchased.




Details: Marginal Analysis 15

Richardson Motors uses 10 units of Part No.T305 each month in the production of large diesel engines. The cost to manufacture one unit of T305 is presented as follows:


Materials handling, which is not included in manufacturing overhead, represents the direct van able costs of the receiving department that are applied to direct materials and purchased components on the basis of their cost. Richardson's annual manufacturing overhead budget is one-third variable and two-thirds fixed. Simpson Castings, one of Richardson's reliable vendors, has offered to supply T305 at a unit price of $30,000.Assume Richardson Motors is able to rent all idle capacity for $50,000 per month. If Richardson decides to purchase the 10 units from Simpson Castings, Richardson's monthly cost for T305 would

  1. Decrease $14,000.
  2. Increase $46,000.
  3. Decrease $64,000.
  4. Increase $96,000.

Answer(s): B

Explanation:

For 10 components, the total cost increase would be $96,000, but the $50,000 rental would reduce the net increase to $46 J00.




Details: Marginal Analysis 15

Richardson Motors uses 10 units of Part No.T305 each month in the production of large diesel engines. The cost to manufacture one unit of T305 is presented as follows:


Materials handling, which is not included in manufacturing overhead, represents the direct variable costs of the receiving department that are applied to direct materials and purchased components on the basis of their cost. Richardson's annual manufacturing overhead budget is one-third variable and two-thirds fixed. Simpson Castings, one of Richardson's reliable vendors, has offered to supply T305 at a unit price of $30,000. Assume the rental opportunity does not exist and Richardson Motors could use the idle capacity to manufacture another product that would contribute $104,000 per month. If Richardson chooses to manufacture the ten T305 units in order to maintain quality control, Richardson's opportunity cost is

  1. $68,000.
  2. $88,000.
  3. $8,000.
  4. $(96,000).

Answer(s): C

Explanation:

For 10 units, the additional cost of purchasing is $96,000. However, the net effect of purchasing is a gain of $8,000($104,000 contribution from making another product - $96,000). Opportunity cost is the benefit from the next best alternative use of the resources. Hence, the company's opportunity cost of making the part is $8,000.




Details: Marginal Analysis 15

ABD Really manages five apartment complexes in a three-state area. Summary income statements for each apartment complex are shown as follows:


Included in the expenses is $1,200,000 of corporate overhead allocated to the apartment complexes based on rental income. The apartment complex(es) that ABD should consider selling is (are)

  1. Apartment complexes Two, Three, Pour, and Five.
  2. Apartment complexes Three, Pour, and Five.
  3. Apartment complexes Pour and Five.
  4. Apartment complex Four.

Answer(s): C

Explanation:

The amount of corporate overhead allocated to each complex is calculated below.


After eliminating the allocated costs from the income statement, Four and Five still have losses.




Details: Marginal Analysis 15

Following are the operating results of the two segments of Parklin Corporation.


Fixed costs of goods sold are allocated to each segment based on the number of employees. Fixed selling and administrative expenses are allocated equally. If Segment B is eliminated, $1 .500 of fixed costs of goods sold would be eliminated. Assuming Segment B is closed, the effect on operating income would be a(n)

  1. Increase of $500.
  2. Increase of $2,000.
  3. Decrease of $2,000.
  4. Decrease of $2500.

Answer(s): C

Explanation:

The effect of closing Segment B on Parklin's operating income can be calculated as follows:



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A
AI Tutor Explanation
4/29/2026 5:17:10 AM

Why this is correct

  • Correct answer: C. Extract the hardware ID information of each computer to a CSV file and upload the file from the Microsoft Intune admin center.

  • Why this is correct:
- Windows Autopilot requires devices to be registered by their hardware IDs (hash) before Autopilot can deploy Windows 10 Enterprise. - Collect the hardware IDs from the new Phoenix machines, save them in a CSV, and upload that CSV in the Intune/Windows Autopilot area. This maps each device to an Autopilot deployment profile. - After registration, you can assign Autopilot profiles (Windows 10 Enterprise, etc.). Other options (serial number CSV, generalizing, or Mobility settings) are not the initial Autopilot registration steps.

A
AI Tutor Explanation
4/25/2026 1:53:46 PM

Question 7:

  • Correct answer: B — A risk score is computed based on the number of remediations needed compared to the industry peer average.

Explanation:
  • Risk360 uses a remediation-based score. It benchmarks how many actions are required to fix issues against peers, giving a relative risk posture.
  • Why not the others:
- A: Not just total risk events by location. - C: Time to mitigate isn’t the primary scoring method. - D: Not a four-stage breach scoring approach.
Note: The page text shows a mismatch (it lists D as the answer), but the study guide describes the remediation-based scoring (B) as the correct concept.

A
AI Tutor Explanation
4/25/2026 1:42:20 PM

Question 104:

  • Correct answer: D) Multi-Terabyte (TB) Range

  • Brief explanation:
- clustering keys organize data into micro-partitions to improve pruning when queries filter on those columns. - The performance benefit is most significant for very large tables; for small tables the overhead of maintaining clustering outweighs gains. - Therefore, as a best practice, define clustering keys on tables at the TB scale.

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Community Helper
4/25/2026 2:03:10 AM

Q23: Fabric Admin is correct. Because Domain admin cannot create domains. Only Fabric Admin can among the given options. Q51: Wrapping @pipeline.parameter.param1 inside {} will return a string. But question requires the expression to return Int, so correct answer should be @pipeline.parameter.param1 (no {})

A
AI Tutor Explanation
4/23/2026 3:07:03 PM

Question 62:

  • Correct answer: D (per the page)

  • Note: The explanation text on the page describes option B (use ZDX score and Analyze Score to trigger the Y Engine analysis), indicating a mismatch between the stated answer and the rationale.

  • Key concept: For fast root-cause analysis, leverage telemetry and auto-correlated insights:
- Use the user’s ZDX score for AWS and run Analyze Score to activate the Y Engine, which correlates metrics across network, client, and application to pinpoint the issue quickly.
  • Why the other options are less effective:
- A: Only checks for outages; doesn’t provide actionable root-cause analysis. - C: Deep Trace helps visibility but is manual and time-consuming. - D: Packet capture is invasive and slow; not the quickest path to root cause.

A
AI Tutor Explanation
4/23/2026 12:26:21 PM

Question 32:

  • Answer: A (2.4GHz)

  • Why: Lower-frequency signals have longer wavelengths and experience less attenuation when passing through walls and obstacles. Higher frequencies (5GHz, 6GHz) are more easily blocked by walls. NFC operates over very short distances and is not meant to penetrate walls. So 2.4 GHz best penetrates physical objects like walls.

A
AI Tutor Explanation
4/21/2026 8:48:36 AM

Question 3:

  • False is the correct answer (Option B).

Why:
  • In Snowflake, a database is a metadata object that exists within a single Snowflake account. Accounts are isolated—there isn’t one database that lives in multiple accounts.
  • You can access data across accounts via data sharing or database replication, but these create separate database objects in the other accounts (e.g., a database in the consumer account created from a share), not a single shared database across accounts.

So a single database cannot exist in more than one Snowflake account.

A
Anonymous User
4/16/2026 10:54:18 AM

Question 1:

  • Correct answer: Edate = sys.argv[1]
  • Why this is correct:
- When a Databricks Job passes parameters to a notebook, those parameters are supplied to the notebook's Python process as command-line arguments. The first argument after the script name is sys.argv[1], so date = sys.argv[1] captures the passed date value directly.
  • How it compares to other options:
- date = spark.conf.get("date") reads from Spark config, not from job parameters. - input() waits for user input at runtime, which isn’t how job parameters are provided. - date = dbutils.notebooks.getParam("date") would work if the notebook were invoked via dbutils.notebook.run with parameters, not

A
Anonymous User
4/15/2026 4:42:07 AM

Question 528:

  • Correct answer: NSG flow logs for NSG1 (Option B)

  • Why:
- Traffic Analytics uses NSG flow logs to analyze traffic patterns. You must have NSG flow logs enabled for the NSGs you want to monitor. - An Azure Log Analytics workspace is also required to store and query the traffic data. - Network Watcher must be available in the subscription for traffic analytics to function.
  • What to configure (brief steps):
- Ensure Network Watcher is enabled in the East US region (for the subscription/region). - Enable NSG flow logs on NSG1. - Ensure a Log Analytics workspace exists and is accessible (read/write) so Traffic Analytics can store and query logs.
  • Why other options aren’t correct:
- “Diagnostic settings for VM1” or “Diagnostic settings for NSG1” alone don’t guarantee flow logs are captured and sent to Log Analytics, which Traffic Analytics relies on. - “Insights for VM1” is not how Traffic Analytics collects traffic data.

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Anonymous User
4/15/2026 2:43:53 AM

Question 23:
The correct answer is Domain admin (option B), not Fabric admin.

  • Domain admin provides domain-level management: create domains/subdomains and assign workspaces within those domains, which matches the tasks while following least privilege.
  • Fabric admin is global-level access and is more privileges than needed for this scenario (it would grant broader control across the Fabric environment).

A
Anonymous User
4/14/2026 12:31:34 PM

Question 2:
For question 2, the key concept is the Longest Prefix Match. Routers pick the route whose subnet mask is the most specific (largest prefix length) that still matches the destination IP.
From the options:

  • A) 10.10.10.0/28 ? 10.10.10.0–10.10.10.15
  • B) 10.10.13.0/25 ? 10.10.13.0–10.10.13.127
  • C) 10.10.13.144/28 ? 10.10.13.144–10.10.13.159
  • D) 10.10.13.208/29 ? 10.10.13.208–10.10.13.215

The destination Host A’s IP must fall within 10.10.13.208–10.10.13.215 for the /29 to be the best match. Since /29 is the longest prefix among the matching options, Router1 will use 10.10.13.208/29.
Thus, the correct answer is D.

S
srameh
4/14/2026 10:09:29 AM

Question 3:

  • Correct answer: Phase 4, Post Accreditation

  • Explanation:
- In DITSCAP, the four phases are: - Phase 1: Definition (concept and requirements) - Phase 2: Verification (design and testing) - Phase 3: Validation (fielding and evaluation) - Phase 4: Post Accreditation (ongoing operations and lifecycle management) - The description—continuing operation of an accredited IT system and addressing changing threats throughout its life cycle—fits the Post Accreditation phase, which covers operations, maintenance, monitoring, and reauthorization as threats and environment evolve.

O
onibokun10
4/13/2026 7:50:14 PM

Question 129:
Correct answer: CNAME

  • A CNAME record creates an alias for a domain, so newapplication.comptia.org will resolve to whatever IP address www.comptia.org resolves to. This ensures both names point to the same resource without duplicating the IP.
  • Why not the others:
- SOA defines authoritative information for a zone. - MX specifies mail exchange servers. - NS designates name servers for a zone.
  • Notes: The alias name (newapplication.comptia.org) should not have other records if you use a CNAME for it, and CNAMEs aren’t used for the zone apex (root) domain. This scenario uses a subdomain, so a CNAME is appropriate.

A
Anonymous User
4/13/2026 6:29:58 PM

Question 1:

  • Correct answer: C

  • Why this is best:
- Uses OS Login with IAM, so SSH access is granted via Google accounts rather than distributing per-user SSH keys. - Granting the compute.osAdminLogin role to a Google group gives admin access to all team members in a centralized, auditable way. - Access is auditable: Cloud Audit Logs show who accessed which VM, satisfying the security requirement to determine who accessed a given instance.
  • How it works:
- Enable OS Login on the project/instances (enable-oslogin metadata). - Add the team’s

A
Anonymous User
4/13/2026 1:00:51 PM

Question 2:

  • Answer: D. Azure Advisor

  • Why: To view security-related recommendations for resources in the Compute and Apps area (including App Service Web Apps and Functions), you use Azure Advisor. Advisor surfaces personalized best-practice recommendations across resources, including security, and shows which resources are affected and the severity.

  • Why not the others:
- Azure Log Analytics is for ad-hoc querying of telemetry, not for viewing security recommendations. - Azure Event Hubs is for streaming telemetry data, not for security recommendations.
  • Quick tip: In the portal, navigate to Azure Advisor and check the Security recommendations for App Services to see actionable items and affe

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Don
4/11/2026 5:36:42 AM

Recommend using AI for Solutions rather the Answer(s) submitted here

M
Mogae Malapela
4/8/2026 6:37:56 AM

This is very interesting

A
Anon
4/6/2026 5:22:54 PM

Are these the same questions you have to pay for in ExamTopics?

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LRK
3/22/2026 2:38:08 PM

For Question 7 - while the answer description indicates the correct answer, the option no. mentioned is incorrect. Nice and Comprehensive. Thankyou

R
Rian
3/19/2026 9:12:10 AM

This is very good and accurate. Explanation is very helpful even thou some are not 100% right but good enough to pass.

G
Gerrard
3/18/2026 6:58:37 AM

The DP-900 exam can be tricky if you aren't familiar with Microsoft’s specific cloud terminology. I used the practice questions from free-braindumps.com and found them incredibly helpful. The site breaks down core data concepts and Azure services in a way that actually mirrors the real test. As a resutl I passed my exam.

V
Vineet Kumar
3/6/2026 5:26:16 AM

interesting

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Joe
1/20/2026 8:25:24 AM

Passed this exam 2 days ago. These questions are in the exam. You are safe to use them.

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NJ
12/24/2025 10:39:07 AM

Helpful to test your preparedness before giving exam

A
Ashwini
12/17/2025 8:24:45 AM

Really helped

J
Jagadesh
12/16/2025 9:57:10 AM

Good explanation

S
shobha
11/29/2025 2:19:59 AM

very helpful

P
Pandithurai
11/12/2025 12:16:21 PM

Question 1, Ans is - Developer,Standard,Professional Direct and Premier

E
Einstein
11/8/2025 4:13:37 AM

Passed this exam in first appointment. Great resource and valid exam dump.

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David
10/31/2025 4:06:16 PM

Today I wrote this exam and passed, i totally relay on this practice exam. The questions were very tough, these questions are valid and I encounter the same.

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Thor
10/21/2025 5:16:29 AM

Anyone used this dump recently?

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Vladimir
9/25/2025 9:11:14 AM

173 question is A not D

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khaos
9/21/2025 7:07:26 AM

nice questions

K
Katiso Lehasa
9/15/2025 11:21:52 PM

Thanks for the practice questions they helped me a lot.

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