AACE International CCP Exam With Confidence Using Practice Dumps

To calculate the total sales volume needed to achieve a target net profit of $480, we first find the total required contribution margin:

Required Contribution Margin=Fixed Costs+Target Net Profit=6,000+480=6,480\text{Required Contribution Margin} = \text{Fixed Costs} + \text{Target Net Profit} = 6,000 + 480 = 6,480Required Contribution Margin=Fixed Costs+Target Net Profit=6,000+480=6,480

Using the contribution margin per unit of $0.10, we calculate the required sales volume:

Required Sales Units=6,4800.10=64,800 units\text{Required Sales Units} = \frac{6,480}{0.10} = 64,800 \text{ units}Required Sales Units=0.106,480​=64,800 units

Then, multiply by the unit sale price:

Total Sales Volume=64,800×0.50=$32,400\text{Total Sales Volume} = 64,800 \times 0.50 = \$32,400Total Sales Volume=64,800×0.50=$32,400

Therefore,$32,400is the required sales volume to achieve a target net profit of $480.

Aconstructability reviewinvolves a multi-disciplinary team evaluating the methods used to deliver the project's scope, with the goal of improving efficiency, reducing risks, and minimizing costs. This review goes beyond just scheduling or cost analysis; it looks at the entire process to ensure the project can be built as intended. Thus, the correct answer isB. The review by a multi-discipline team to improve the methods of delivering the intended scope.

For long-term, non-production accounts (such as overhead accounts), theRatio/level of effortmeasurement technique is best suited. This technique is used to measure work that doesn’t directly produce deliverables but contributes indirectly to project progress, such as administrative tasks, support activities, and management efforts. The level of effort is typically spread evenly over a time period and is often calculated based on the passage of time rather than specific work units or milestones.