Microsoft PL-300 Q&A - in .pdf

  • PL-300 pdf
  • Exam Code: PL-300
  • Exam Name: Microsoft Power BI Data Analyst
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  • Q & A: 365 Questions and Answers
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NEW QUESTION: 1
The Oracle BPM Governance Framework follows the model of the Oracle unified Governance Framework (UGC). What are the main governance
A. Business strategy, simulation, analytics, and business performance management
B. Analysis, design, engineering, and operations
C. Descriptive, analytical, and executable models
D. Organization, operations, design, vitality, and portfolio
Answer: D

NEW QUESTION: 2
If the manufacturing company uses the weighted-average method, the equivalent units for direct materials in Department 2 for the current month would be:
A. 81,500
B. 80,000
C. 90,000
D. 67,500
Answer: A
Explanation:
The weighted-average method does not distinguish between work done currently and in the prior period. Given that materials are added when units are 80% complete, that ending work-in-process is 60% complete, and that goods are inspected when they are 100% complete, and assuming that equivalent units are calculated for normal spoilage, the total weighted-average equivalent units for direct materials equals 81,500 80.000 units transferred + 1.500 normally spoiled units). A manufacturing company employs a process cost system. The company's product passes through both Department 1 and Department 2 in order to be completed. Conversion costs are incurred uniformly throughout the process in Department 2. The direct material', added in Department 2 when conversion is 80% complete. This direct material is a preservative that does not change the volume. Spoiled units are discovered at the final inspection and are recognized then for costing purpose The physical flow of units for the current month is presented below.

NEW QUESTION: 3



A. Option A
B. Option C
C. Option D
D. Option B
Answer: A,D

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