Free IMANET CMA Exam Questions

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Total 1336 Questions | Updated On: Sep 24, 2026

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Question 1

A manufacturing concern sells its sole product for $10 per unit, with a unit contribution margin of $6.

The fixed manufacturing cost rate per unit is $2 based on a denominator capacity of 1 million units,

and fixed marketing costs are $1.5 million. If 900,000 units are produced, the absorption-costing

breakeven point in units sold is

A : 425,000 units,

B : 583.333 units

C : 900,000 units

D : 1,000,000 units.

Answer: A

Question 2

Which of the five promotional tools of the marketing communications mix involves using e-mail1

voice mail, fax, mail, telemarketing, and home shopping by television?

A : rect marketing.

B : les promotion

C : blic relations

D : Personal selling

Answer: A

Question 3

Which basic force(s) drive (s) industry competition and the ultimate profit potential of the industry?

I. Threat of new entrants.

II. Bargaining power of suppliers.

III. Favorable access to raw materials and labor.

IV. Product differentiation

A : only

B : and II only

C : I and IV only

D : II, III, and IV

Answer: B

Question 4

The difference between the sales price and total variable costs is

A : oss operating profit.

B : t profit.

C : breakeven point.

D : contribution margin.

Answer: D

Question 5

A depreciation tax shield is

A : after-tax cash outflow.

B : reduction in income taxes.

C : cash provided by recording depreciation.

D : expense caused by depreciation.

Answer: B

Page: 1 / 268

Total 1336 Questions | Updated On: Sep 24, 2026

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