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NEW QUESTION: 1
TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:
The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
Discuss the usefulness of the planning and operational variances calculated for TP's management.
Select ALL the TRUE statements.
A. The purchasing manager's performance can't be compared with the adjusted standards that reflect the conditions the manager actually operated under during the reporting period.
B. Standards that failed to anticipate known market trends when they were set will reflect faulty standard setting.
C. If planning and operational variances are not distinguished, there is potential for dysfunctional behavior especially where the manager has been operating efficiently and performance is being judged by factors outside the manager's control. In the case of TP it became evident during the period that the prevailing market prices for materials were significantly less than those set during the budget process.
D. Where a revision of standards is required due to environmental changes that were not foreseeable at the time the budget was prepared, the planning variances are controllable.
E. The use of planning and operational variances will enable TP's management to draw a distinction between variances caused by factors extraneous to the business and planning errors (planning variances) and variances caused by factors that are within the control of management (operational variances).
Answer: B,C,E
NEW QUESTION: 2
Which route types are redistributed from OSPF into BGP by default?
A. lntra-area routes only
B. lnter-area routes only
C. External routes only
D. AII route types
E. lntra-area routes and inter-area routes
Answer: E
NEW QUESTION: 3
You are integrating SAP S/4HANA Cloud with Ariba payment and discount management. Which of the following steps are part of the provided business process?
There are TWO answers for this Question
Response:
A. Receive remittance advice
B. Create goods receipt
C. Post supplier invoice
D. Suggest discount for early payment
Answer: A,D
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