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>> Latest CPIM-8.0 Exam Answers <<
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NEW QUESTION # 189
Disaster Recovery (DR) training plan outcomes should have which KEY quality?
Answer: D
NEW QUESTION # 190
The costs provided in the table below are associated with buying a quantity larger than immediately needed.
What Is the total landed cost based on this table?
Cost CategoryCost
Custom fees$125
Freight$700
Warehouse rent$200
Matenal cost$500
Answer: D
Explanation:
The total landed cost is the sum of all the costs associated with buying a quantity larger than immediately needed, including the cost of the product, the custom fees, the freight, and the warehouse rent. Based on the table, the total landed cost can be calculated as follows:
Landed cost = material cost + custom fees + freight + warehouse rent Landed cost = $500 + $125 + $700 +
$200 Landed cost = $1,525
Therefore, the correct answer is D. $1,525. The other options are not correct, as they either omit some of the costs or use incorrect values. The total landed cost reflects the direct costs only to move the product from the factory floor to the customer. It is an important supply chain KPI in inventory management, as it helps to determine the optimal order quantity, pricing, and profitability of the products12. References:
What is Landed Cost? | Calculation and Tips to Improve - ORBA Cloud CFO What is Landed Cost & Why is it Important | Finale Inventory
NEW QUESTION # 191
The question below is based on the following standard and actual data of a production order
Which of the following statements about variances is true?
Answer: D
Explanation:
The labor efficiency variance is the difference between the standard labor hours allowed for the actual output and the actual labor hours used, multiplied by the standard labor rate. In this case, the standard labor hours allowed for 100 pieces are 0.5 * 100 = 50 hours. The actual labor hours used are 48 hours. The standard labor rate is $10 per hour. Therefore, the labor efficiency variance = (50 - 48) * $10 = $20 favorable. This means that the actual labor hours used were less than the standard labor hours allowed, which indicates a higher labor efficiency12 References: 1: CPIM Part 2 - Section B - Module 2 - Session 2 - Variance Analysis 2:
CPIM Part 2 - Section B - Module 2 - Session 3 - Variance Analysis Example
NEW QUESTION # 192
The Cloud Security Alliance (CSA) publishes the Egregious Eleven, a list of common threats to organizations using cloud services. According to the CSA Egregious Eleven, which of the following cases falls under the category of misconfiguration and inadequate change control?
Answer: D
NEW QUESTION # 193
If fixed costs are §200,000 and 20,000 units are produced, a unit's fixed cost is §10. This is an example of:
Answer: A
Explanation:
Absorption costing is a method of allocating all manufacturing costs to the units produced. It includes both fixed and variable costs in the calculation of the unit cost. In this example, the fixed cost per unit is §10, which is obtained by dividing the total fixed cost of §200,000 by the number of units produced (20,000). This fixed cost per unit is then added to the variable cost per unit to get the total unit cost under absorption costing.
Variable costing, on the other hand, only assigns variable costs to the units produced and treats fixed costs as period costs. Activity-based costing (ABC) is a method of allocating overhead costs to products or services based on the activities they consume. Overhead costing is a general term that refers to any method of assigning overhead costs to products or services. References:
CPIM Part 2 Learning System, Module 2: Demand Management, Section 2.4: Costing Methods and Cost Behavior CPIM Part 2 Learning System, Module 3: Supply, Section 3.5: Cost Management
NEW QUESTION # 194
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