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IMA CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS Exam (page: 3)
IMA CMA Part 1: Financial Planning - Performance and Analytics Exam
Updated on: 12-Feb-2026

Viewing Page 3 of 24
CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS PDF 112 Questions

The following information pertains to Wang Corporation which usesstandard costing for its materials.

The following information pertains to Wang Corporation which uses standard costing for its materials.



What is me amount of the unfavorable material-related variance that would appear on a report to the production foreman?

  1. $4,000
  2. $5,000
  3. $5,600
  4. $6,000

Answer(s): D



A corporation had foreign currency translation gains from converting the financial statements of its foreign operations into U.S dollars .How will these gains be reported on the corporation's financial statements?

  1. As a current asset on the balance sheet
  2. As a net increase in cash in the operating activities section of the statement of cash flows
  3. As part of net income on the income statement
  4. As part of comprehensive income on the income statement

Answer(s): D



Marsalis Products Inc. manufactures and sells batteries and cables for computers. The latest information on the products and their costs is shown in the following table.



Note: 1 Fixedmanufacturing cost of S1.500,000 per year is allocated to products based on the number of machine hours required to produce the product at a rate of S3 per machine hour.

Based on the information above, what is the annual amount of earnings before interestand taxes (EBIT)?

  1. $1,460,000.
  2. $2,920,000.
  3. $2,960.000.
  4. $4,420,000.

Answer(s): A



A company had 100.000 shares of common stock issued and outstanding at January 1. During the year, the company took the following actions:

  1. $50.000
  2. $75,000.
  3. $100,000.
  4. $150,000

Answer(s): C



when considering data visualization elements, the incorporation or color, shape, size, or animation can be used to address

  1. multiple variables
  2. complexity
  3. data distortion
  4. data myopia

Answer(s): A



Viewing Page 3 of 24



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