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NEW QUESTION: 1
Management accountants are frequently asked to analyze various decision situations including the
following.
I. The cost of a special device that is necessary if a special order is accepted.
II. The cost proposed annually for the plant service for the grounds at corporate headquarters.
III. Joint production costs incurred, to be considered in a sell-at-split versus a process-further decision.
IV. The costs associated with alternative uses of plant space, to be considered in a make/buy decision.
V. The cost of obsolete inventory acquired several years ago, to be considered in a keep-versusdisposal
decision.
The cost described in situation II above is a:
A. Relevant cost.
B. Sunk cost.
C. Prime cost.
D. Discretionary cost.
Answer: D
Explanation:
Choice "c" is correct. Discretionary cost. The proposed cost for plant service for the grounds at corporate
headquarters is an example of an avoidable cost that is discretionary.
Choice "a" is incorrect. Prime costs are direct materials and direct labor.
Choice "b" is incorrect. Sunk costs are costs previously incurred and not relevant.
Choice "d" is incorrect. Relevant costs are expected future costs that vary with the action taken.
NEW QUESTION: 2
What data types are included in the Talent search? There are 3 correct answers to this question.
A. tandard Elements
B. Nominations
C. Competencies
D. Background Elements
E. Goals
Answer: A,C,D
NEW QUESTION: 3
A number of POWER7 servers have been ordered to replace an existing infrastructure of POWER4 machines. All existing LPARs will be manually recreated on the new machines, preserving the installed operating systems.
An administrator is planning to attach the POWER7 machines to the subnet, allowing the LPARs to keep their hostname and IP addresses. The NIM server that will be used to restore the LPARs on the new machines allows its clients it initiate NIM client commands.
What needs to be considered to preserve the ability to restore an existing LPAR on the new infrastructure?
A. LPAR profiles need to be consistent between old and new infrastructure.
B. NIM client CPU ID validation should be disabled before installation on the new hardware.
C. Prior to migrating to POWER7, the AIX levels of the existing LPARs may need to be updated.
D. The POWER7 machines will be managed by a different HMC.
Answer: B
NEW QUESTION: 4
Which of the following is an element of standard work?
A. Maximum inventory
B. Product cost
C. Takt time
D. Product value
Answer: C
