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Saylor Direct Credit Courses Managerial Accounting (SAYA-0009) Exam

Managerial Accounting (SAYA-0009) Exam

Last Update Feb 21, 2026
Total Questions : 50

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Questions 2

Which of the following statements is a true statement about flexible budgets?

Options:

A.  

The actual number of units sold is irrelevant to a flexible budget

B.  

Cost variance analysis is an integral part of preparing a flexible budget

C.  

Selling and administrative expenses are reported in the flexible budget

D.  

The flexible budget is prepared before the master budget to assist with planning

Discussion 0
Questions 3

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?

Options:

A.  

The company just opened a new factory in another state

B.  

The company is adding five new product lines in the next year

C.  

Decreasing revenues have created a demand for decreasing expenses

D.  

Additional employees are necessary to manage an increase in production

Discussion 0
Questions 4

Cost behavior patterns tend to be reliable within which of the following?

Options:

A.  

Free cash flow

B.  

A relevant range

C.  

The current ratio

D.  

A contribution margin

Discussion 0
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Questions 5

Using the high-low method, what are the expected production costs for 600 units in December?

Questions 5

Options:

A.  

$3,250

B.  

$3,300

C.  

$3,391

D.  

$3,498

Discussion 0
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