100% Free IMANET CMA Practice Test Questions and Answers 2026

The ABC Company manufactures components for use in producing one of its finished products. When12,000 units are produced, the full cost per unit is $35, separated as follows:Direct materials $ 5Direct labor 15Variable overhead 10Fixed overhead 5The XYZ Company has offered to sell 12,000 components to ABC for $37 each. If ABC accepts theoffer, some of the facilities currently being used to manufacture the components can be rented aswarehouse space for $40,000. However, $3 of the fixed overhead currently applied to eachcomponent would have to be covered by ABC’s other products. What is the differential cost to theABC Company of purchasing the components from the XYZ Company?

Which of the five promotional tools of the marketing communications mix involves lobbying, sponsorship, community outreach, and gifts to charity?

The 5 Ms of the advertising process includeI. MissionII. MoneyIll. Market sensingIV. Mass marketingV. Media

When a company desires to increase the market value per share of common stock, the company will implement

According to the Kotler, what is the positive differential effect that knowing the brand name has on customer response to the product or service?