Part 0 · Start
The exam game plan
Quiz 6 questions · 4 options · 1 correct · −25 % for a wrong answer
Scoring as on the exam (+0.5 right · −0.125 wrong · 0 blank)
Video drillQuestion 1
Budgeted sales 9,000 units. Beginning finished goods 1,200; target ending 800. Budgeted production?
Video drillQuestion 2
Overhead €900,000. 70 % is allocated on 30,000 machine hours, 30 % on 45,000 labor hours. Rate per machine hour?
Video drillQuestion 3
An Irish division (tax 12.5 %) makes 10,000 parts: variable cost €40 each, fixed costs €200,000. It transfers them all to Spain at full cost + 25 %. Irish net income?
Video drillQuestion 4
Credit sales: May €50,000, June €70,000. Customers pay 60 % in the month of sale and 40 % the following month. Cash receipts in June?
NewQuestion 5
Concept check Each MCQ is worth 0.5 points and a wrong answer costs 25 % of that. You can rule out one option and are unsure about the other three. Best choice?
NewQuestion 6
Concept check In a cluster of three questions on one case, your answer to the first question matches option C. What is the best next step before answering the second?
Open questions 1 question · write, then compare with the model answer
PaperOpen question · 11 point
What is the best structure for a 3-line answer?
0 / ~39 words · limit 3 lines
Model answer
Line 1: the verdict. Line 2: the reason, with the key figure. Line 3: a contrast or an assumption.
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