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HomeTest Bank Test Bank For Cost Management A strategic Emphasis 7th Edition by Edward J. Blocher,David, Pual
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Test Bank For Cost Management A strategic Emphasis 7th Edition by Edward J. Blocher,David, Pual

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Category: Test Bank Tags: Cost Management, Cost Management A strategic Emphasis, Cost Management A strategic Emphasis 7th Edition, Edward J. Blocher
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Chapter 01

Cost Management and Strategy

 

Multiple Choice Questions

1. Which of the following does not represent a main focus of cost management information?

A. Strategic management.

 

B. Performance measurement.

 

C. Planning and decision making.

 

D. Preparation of financial statements.

 

E. Internal audit and control.

 

2. Strategic management can be defined as the development of a sustainable:

A. Chain of command.

 

B. Competitive position.

 

C. Cash flow.

 

D. Business entity.

 

E. Company image.

 

3. Cost management has moved from a traditional role of product costing and operational control to a broader strategic focus, which places an emphasis on:

A. Competitive pricing.

 

B. Domestic marketing.

 

C. Short-term thinking.

 

D. Strategic thinking.

 

E. Independent judgment.

 

4. All of the following are examples of total quality management practices except:

A. Redesign of a product to reduce its parts by 50 percent.

 

B. Reduction in the movement required in a manufacturing job.

 

C. Separating the sales and services functions.

 

D. Raising raw material quality standards.

 

E. Cross-training assembly line workers to cover sick leave absences.

 

5. In a local factory, employees are rewarded for finding new and better ways of changing the way they work. This company is motivating its employees to use what management technique?

A. Benchmarking.

 

B. Activity-Based Costing.

 

C. Theory of Constraints.

 

D. Continuous Improvement.

 

E. Total Quality Management.

 

6. A company’s management accountant is trying to improve the way costs are allocated within the company. Currently, several corporate expenses are grouped together and labeled “overhead.” If the accountant wanted to use activity-based costing (ABC) to help solve the problem, what should she do?

A. She should try to trace the departments’ costs to their cost objects, and then charge each department based on those cost relationships.

 

B. She should research how the company’s competitors are allocating their costs, and then implement one of those strategies.

 

C. She should look for bottlenecks within the production process, and try to eliminate them, thus reducing costs.

 

D. She should examine the firm’s value chain and apply target costing before adopting ABC.

 

7. The difference between wholesalers and retailers is:

A. Wholesalers are merchandisers that sell directly to customers whereas retailers are merchandisers that sell to other merchandisers.

 

B. Wholesalers are merchandisers that sell to other merchandisers whereas retailers are merchandisers that sell directly to consumers.

 

C. Wholesalers are merchandisers that sell directly to the government whereas retailers are merchandisers that sell to other merchandisers.

 

D. Wholesalers are merchandisers that sell directly to customers whereas retailers are merchandisers that sell directly to the government.

 

E. There is no difference between wholesalers and retailers.

 

8. When managers produce value for the customer, their orientation consists of all the following except:

A. Quality and Service.

 

B. Timeliness of delivery.

 

C. The ability to respond to the customer’s desire for specific features.

 

D. State of the art manufacturing facilities.

 

9. A practical example of when the theory of constraints would not be an appropriate management technique to use would be:

A. Long lines at checkout stands.

 

B. Busy signals on Internet server sites.

 

C. One critical production process provides 60 parts/min. output, compared with a company-wide output of 90 parts/min.

 

D. Balanced, fast movement of the product through the plant.

 

10. Target costing determines the desired cost for a product upon the basis of a given competitive price such that the product will:

A. Earn at least a small profit.

 

B. Earn a desired profit.

 

C. Earn the maximum profit.

 

D. Break even.

 

E. Sell the highest volume.

 

11. Which of the following is not a contemporary management technique used by the management accountant to focus on process improvement?

A. Enterprise risk management

 

B. Lean accounting

 

C. Life cycle costing

 

D. Enterprise sustainability

 

12. The strategy map is a tool that is used:

A. as one of the key aspects of the contemporary management environment.

 

B. to enhance the sustainability of the organization.

 

C. to link the perspectives of the balanced scorecard.

 

D. to organize the critical success factors of a company.

 

E. to implement strategy.

 

13. Cost management information typically is the responsibility of the:

A. Chief Financial Officer.

 

B. Controller.

 

C. Treasurer.

 

D. Chief Information Officer.

 

14. Which of the following aspects of a company would not be considered a critical success factor, for a company that competes on differentiation?

A. Cutting edge research and development.

 

B. Excellent customer service.

 

C. Award-winning product quality.

 

D. Continually beating competitors to the market with new, innovative products.

 

E. A high level of production efficiency.

 

15. Target costing:

A. Determines cost based on an expected market demand for the product.

 

B. Determines cost based on a budget.

 

C. Determines cost based on standard cost.

 

D. Determines cost based upon market price and desired profit.

 

16. If a firm decided to reevaluate and reorganize the way it did business, in hopes of creating competitive advantage, by changing or decreasing jobs, the company would be using which of the following management techniques?

A. The value chain.

 

B. Business intelligence.

 

C. Business process improvement.

 

D. Product reevaluation.

 

E. Life cycle costing.

 

17. A consulting firm is trying to increase the long-term strategic focus of its company reports. Therefore, the firm has decided to use the balanced scorecard. What type of new information, that the company currently does not use in its financial reports, should the company now include?

A. Non-financial information, including customer satisfaction, innovation, etc.

 

B. Additional financial information, such as profitability measures and market value.

 

C. Product life cycle information.

 

D. Supplemental accounting reports.

 

E. Continuous improvement.

 

18. In keeping with the current trend of increased strategic planning, how have management accountants changed their use of life-cycle costing?

A. They have now shifted their focus from R&D costs to marketing and promotion costs.

 

B. They have turned from a sole focus on manufacturing costs to a much wider outlook, taking into account costs from the entire product life-cycle.

 

C. They stopped looking at the entire life-cycle, and now focus their attention on product design costs.

 

D. Accountants don’t use life-cycle costing, that task is left for the operations manager.

 

19. The Institute of Management Accountants’ Statement of Ethical Professional Practice for management accountants includes the elements of:

A. Competence, confidentiality, integrity, and relevance.

 

B. Competence, confidentiality, integrity, and credibility.

 

C. Competence, confidentiality, independence, and objectivity.

 

D. Competence, accuracy, integrity, and independence.

 

20. The five steps of strategic decision-making include all of the following except:

A. Identify the alternative actions.

 

B. Gather, summarize, and report accounting information.

 

C. Determine the strategic issues surrounding the problem.

 

D. Choose and implement the desired alternative.

 

E. Provide an ongoing evaluation of the effectiveness of implementation.

 

21. Which of the following is not considered part of the Institute of Management Accountants’ definition of management accounting?

A. partnering in management decision making.

 

B. devising planning and performance management systems.

 

C. analyzing data and providing information.

 

D. providing expertise in financial reporting and control.

 

E. assisting management in the formulation and implementation of an organization’s strategy.

 

22. Which of the following professional certificates is considered to be the most relevant for dealing with cost management issues?

A. The CPA, which is monitored differently for each state in the U.S.

 

B. The CMA, which is administered through the Institute of Management Accountants.

 

C. The CFA, since its program focuses on the broadest range of topics and responsibilities for financial analysis.

 

D. The CPA, CMA, and CFA are viewed as equally relevant, since all three require an exam, as well as specific background and experience requirements.

 

23. According to the IMA Statement of Ethical Professional Practice, what should a management accountant do if a significant ethical situation can’t be resolved?

A. The accountant should confront the guilty party and demand the unethical action be stopped.

 

B. The accountant should try to rationalize and understand the position of the other party.

 

C. The accountant should say nothing about the matter until he or she has retired.

 

D. The accountant should first discuss the matter with the immediate supervisor.

 

24. Which of the following aspects of the contemporary business environment involves using statistical methods such as regression or correlation analysis to predict consumer behavior, to measure customer satisfaction, or to develop models for setting prices, among other uses?

A. Business Intelligence

 

B. Target Costing

 

C. Life Cycle Costing

 

D. Benchmarking

 

E. Business Process Improvement

 

25. Which of the following is not a major change in the business environment that has affected the way many companies think about conducting business?

A. An increased focus on the customer, especially their opinions about functionality and quality.

 

B. A growing emphasis on globalization; new markets for products and new competitors.

 

C. A larger number of companies are starting to use advanced information technologies, such as business intelligence.

 

D. The development of improved cost management methods.

 

26. Which of the following is the primary user of management accounting information regarding business units?

A. Company management.

 

B. Investors.

 

C. Creditors.

 

D. Industry and governmental organizations.

 

27. Management accounting information plays a critical role in all except which of the following management functions?

A. Profit planning.

 

B. Managerial compensation.

 

C. Planning and decision making.

 

D. Hiring a new CIO.

 

E. Financial reporting to the SEC.

 

28. Corporate management is required to identify and solve problems from a cross-functional view. Instead of viewing a problem as related to a specific business function, management solves these problems by combining skills from different functions simultaneously. This approach is called:

A. Inclusive approach.

 

B. Integrative approach.

 

C. Intra-function approach.

 

D. Multilateral approach.

 

29. JCH Company conducts business in the lumber and building products industry. Last week, JCH purchased 50 railcars of lumber from a mill in Oregon and sold all 50 to a Home Depot store in North Carolina. In this instance, JCH Company would most likely be classified as a:

A. Manufacturer.

 

B. Retailer.

 

C. Warehouse.

 

D. Wholesaler.

 

30. RTP Corp. is developing a new computer processor to compete against Intel’s successful product line. RTP has already determined the market price and the required profit margin on each processor sold in order to be successful. Which costing method will RTP most likely use to reduce costs and obtain the desired results?

A. Target costing.

 

B. Product costing.

 

C. Relevant costing.

 

D. Cost management.

 

E. Life cycle costing.

 

31. Non-financial measures of operations include all the following except:

A. Stock price.

 

B. Product quality.

 

C. Customer satisfaction.

 

D. Market share.

 

E. Growth opportunities.

 

32. Under the Sarbanes-Oxley Act of 2002, the Public Company Accounting Oversight Board (PCAOB) established rules relating to which of the following areas?

A. Financial reporting.

 

B. Production quality control.

 

C. Executive compensation.

 

D. Hiring and firing practices.

 

E. Audit quality, ethics, and independence.

 

33. With the enactment of the Sarbanes-Oxley Act of 2002, all public companies are now required by the SEC to disclose whether or not the company has:

A. An audit committee.

 

B. Human resources guidelines.

 

C. A code of ethics.

 

D. A management compensation plan.

 

34. The national sales manager for your company has pulled you aside and asked you to prepare a sales document (bill) for one of the company’s largest clients before the end of the fiscal year which ends this month. This sales document will include items that have not yet been shipped and are not planned for shipment until after this fiscal year. What should you do in this situation?

A. Bill the client as asked by the national sales manager.

 

B. Bill the client since this is consistent with past transactions near fiscal year-end.

 

C. Contact the client and notify them that credit terms are being extended on this invoice since the goods have not been shipped.

 

D. Discuss this situation with your supervisor.

 

E. Bring up the matter with the external auditor.

 

35. All of the following actions enhance the new focus on making management accounting information more relevant in helping a firm achieve strategic goals, except:

A. Increasing emphasis on the management accountant as a partner in management decision making.

 

B. Increasing emphasis on external financial reporting.

 

C. Decreasing emphasis on financial statement analysis.

 

D. Increasing emphasis on the use of cost information for competitive advantage.

 

 

Purchase For Continue…. 

 

Chapter 05

Activity-Based Costing and Customer Profitability Analysis

 

Multiple Choice Questions

1. The major limitation of volume-based costing systems is the use of volume-based:

A. Criteria.

 

B. Standards.

 

C. Rates.

 

D. Variances.

 

E. Restrictions.

 

2. Volume-based rates produce inaccurate product cost when:

A. A large portion of factory overhead cost is not volume-based.

 

B. Firms produce a diverse mix of products.

 

C. Large volumes of a product are manufactured.

 

D. Both a lack of volume-based overhead and there is a large range of products.

 

E. None of these answer choices are correct.

 

3. If the usage of project activities is not proportional to the number of units produced, then some managers will be overcharged and others undercharged under the:

A. Activity-based costing

 

B. Volume-based costing

 

C. Overhead costing

 

D. Process costing

 

4. Volume-based overhead rates may cause undesirable strategic effects such as:

A. Incorrect decisions.

 

B. Unprofitable cross-subsidization of products.

 

C. Ineffective management of operations for process improvement.

 

D. All of these answer choices are correct.

 

5. Activity-based costing (ABC) differs from other costing approaches in that it more accurately measures the cost of activities that are:

A. Not proportional to the volume of outputs produced.

 

B. Directly proportional to the volume of outputs produced.

 

C. Inversely proportional to the volume of outputs produced.

 

D. Non-value adding.

 

6. In performing activity analysis during the design of an activity-based costing (ABC) system, the management accountant studies:

A. The cost drivers and managers in the plant.

 

B. The advice of operation-level managers.

 

C. The resources, activities, and cost drivers in the operation.

 

D. The cost allocation methods applicable to the firm.

 

E. The implementation problems for an ABC system.

 

7. Effective implementation of activity-based costing (ABC) requires:

A. Normally the assistance of a consultant.

 

B. A sophisticated and expensive computer system.

 

C. Support of top management and key employees.

 

D. Capturing properly the complexity of the data.

 

E. ABC has no significant implementation issues.

 

8. Elimination of low-value-added activities in a firm should:

A. Be discouraged because of potential harmful effects.

 

B. Not affect customer value.

 

C. Not have priority because low-value-added activities have little effect on a firm’s performance.

 

D. Have priority only when a firm is operating at a loss.

 

E. Happen naturally if the firm is well-managed.

 

9. When gathering activity data, which of the following would not be a question that ABC project team members typically ask employees or managers?

A. Time spent performing the activity

 

B. Resources required for the activity

 

C. Where the activity takes place

 

D. Value the activity has for the customer

 

10. Successful activity-based costing (ABC) implementation depends upon the firm:

A. Having support of consultants with needed expertise.

 

B. Having a thorough activity analysis.

 

C. Starting with a relatively simple system.

 

D. Having well-trained managers.

 

E. Having adequate computer resources.

 

11. A measure of the quantity of resources consumed by an activity is:

A. A quantity driver.

 

B. A resource consumption cost driver.

 

C. Not a cost driver.

 

D. An activity consumption cost driver.

 

E. A consumption cost driver.

 

12. A measure of frequency and intensity of demands placed on activities by cost objects is:

A. A quantity driver.

 

B. A resource consumption cost driver.

 

C. Not a cost driver.

 

D. An activity consumption cost driver.

 

E. A consumption cost driver.

 

13. An activity that is performed for each unit of production is a(n):

A. Product-level activity.

 

B. Facility-level activity.

 

C. Unit-level activity.

 

D. Performance-level activity.

 

E. Batch-level activity.

 

14. An activity that is performed to support the production of a new custom-order product is a:

A. Product-level activity.

 

B. Facility-level activity.

 

C. Unit-level activity.

 

D. Customer-support activity.

 

E. Batch-level activity.

 

15. Which one of the following is not a unit-level cost driver?

A. Direct labor hours.

 

B. Direct material dollars.

 

C. Machine hours.

 

D. Production orders.

 

16. The management of activities to improve the value received by the customer and the competitiveness of the organization is:

A. Cost driver analysis.

 

B. Customer profitability analysis.

 

C. Activity-based management.

 

D. Performance measurement.

 

E. Activity analysis.

 

17. The examination of the efficiency of each of a firm’s activities is:

A. Activity analysis.

 

B. Pareto analysis.

 

C. Activity-based management.

 

D. Performance measurement.

 

E. Attribute-based management.

 

18. Which one of the following is a high value-added activity?

A. Set-up.

 

B. Rework.

 

C. Repair.

 

D. Storage.

 

E. Processing.

 

19. In regard to selling activities, which one of the following would not be a cost driver for selling expense?

A. Number of invoices.

 

B. Number of sales calls.

 

C. Number of production runs.

 

D. Number of shipments.

 

20. Which one of the following is not a recommendation for a successful implementation of ABC/M?

A. Obtain support of management and personnel.

 

B. Complete an activity analysis.

 

C. Start with a relatively simple system.

 

D. Use ABC/M on a job that will succeed.

 

E. All of these answer choices are features of successful ABC/M implementations.

 

21. Which of the following activities is a facility-level activity?

A. Plant management salaries.

 

B. Depreciation on a highly specialized piece of production equipment.

 

C. Direct labor.

 

D. Product design.

 

E. Materials handling.

 

22. A company using a volume-based overhead assignment (allocation) method will tend to:

A. Overstate the cost of low volume products.

 

B. Understate the cost of low volume products.

 

C. Understate the cost of high volume products.

 

D. Understate the cost of all products.

 

E. Either understate or overstate the cost of high volume products depending on the specific manufacturing factors involved.

 

23. Which of the following is a batch-level cost driver?

A. Output units.

 

B. Number of engineering change orders.

 

C. Number of materials handling transactions.

 

D. Square feet of plant area occupied.

 

E. Number of employees.

 

24. Which of the following activities is a facility-level activity?

A. Materials handling.

 

B. Plant maintenance.

 

C. Product inspection.

 

D. Design engineering.

 

E. Purchase orders.

 

25. In an organization that makes furniture, which of the following is a high value-added activity?

A. Using direct materials in production.

 

B. Inspecting production.

 

C. Storing finished goods inventory.

 

D. Moving work-in-process inventory between work stations.

 

E. Reworking the product to repair defects.

 

26. Overhead costs are allocated to cost objects in an activity-based costing system in the following manner:

A. Overhead costs are traced to departments, then costs are traced to products.

 

B. Overhead costs are traced to activities, then costs are traced to products.

 

C. Overhead costs are traced to activities, then costs are traced to departments and then allocated to products.

 

D. Overhead costs are traced from resources to cost objects.

 

27. Which of the following is a batch-level cost driver?

A. Output units.

 

B. Number of employees.

 

C. Number of orders.

 

D. Number of parts.

 

E. Machine hours.

 

28. Which of the following has the weakest linkage between activity and cost driver?

Activity Cost Driver
A) Machine setup Number of setups
B) Machine maintenance Machine hours
C) Lighting on shop floor Number of kilowatt-hours
D) Quality control Square feet of floor space
E) Materials Handling Weight of materials in process

 

A. Option A

 

B. Option B

 

C. Option C

 

D. Option D

 

E. Option E

 

29. A volume-based rate is an appropriate overhead application base when:

A. Several well-differentiated products are manufactured.

 

B. Direct labor costs are large.

 

C. Direct material costs are large relative to direct labor costs incurred.

 

D. Only one product is manufactured.

 

E. Manufacturing is process-based.

 

30. Which of the following would likely be the most appropriate cost driver of electric power used by machines?

A. Number of units.

 

B. Machine size.

 

C. Number of machine hours.

 

D. Number of production runs.

 

E. Purchase cost of machines.

 

31. Using a volume-based overhead rate based on machine hours to assign manufacturing overhead to a product line that uses relatively few machine hours is likely to:

A. Overapply overhead to the product line.

 

B. Underapply overhead to the product line.

 

C. Understate direct labor costs.

 

D. Overstate direct labor costs.

 

E. Either over- or under-apply overhead to the product line depending on many other factors.

 

32. Which of the following is an example of a high-value-added activity?

A. Shipping the customer’s order.

 

B. Scheduling the customer order for production.

 

C. Inspecting goods to ensure the right quantity is being shipped.

 

D. E-mailing a customer to assure that a complaint will be resolved expeditiously.

 

E. More than one of these answer choices is a high-value-added activity.

 

33. Engineering change orders, maintenance of equipment used in manufacturing, and product design costs are examples of:

A. Unit costs.

 

B. Batch costs.

 

C. Product-level costs.

 

D. Facility-level costs.

 

E. Unit, batch, and customer-sustaining costs, respectively.

 

34. In an activity-based costing system, overhead costs are divided into separate:

A. Cost objects.

 

B. Activity cost pools.

 

C. Resource consumption and activity consumption cost drivers.

 

D. Product-line cost pools.

 

E. Plantwide or departmental cost pools.

 

35. Which of the following would likely be the most appropriate cost driver to allocate machine set-up costs to products?

A. Machine hours.

 

B. Direct labor hours.

 

C. Number of production runs.

 

D. Number of products.

 

E. Number of purchase orders.

 

36. A firm has many products, some produced in an automated production process and some produced in a manual production process. Using direct labor hours to assign manufacturing overhead to a product manufactured with a highly automated process is likely to:

A. Overstate overhead of the product.

 

B. Understate overhead of the product.

 

C. Overapply overhead to the period.

 

D. Underapply overhead to the period.

 

E. Have no effect on overhead of the product.

 

37. Activity-based costing for manufacturing operations is used to assign:

A. Direct material and direct labor costs to products.

 

B. Direct labor and manufacturing overhead costs to products.

 

C. Manufacturing overhead costs to products.

 

D. Selling and general administrative overhead costs to products.

 

E. Selling and general administrative overhead and manufacturing overhead costs to products.

 

38. The use of activity-based costing is most appropriate for:

A. Firms that manufacture multiple product lines.

 

B. Firms that have very low manufacturing overhead costs relative to other costs of production.

 

C. Firms with high levels of production activity.

 

D. Firms that are labor intensive.

 

E. Firms that manufacture a small number of product lines.

 

39. Which of the following is a benefit of activity-based costing?

A. Reduced overhead costs.

 

B. More accurate measures of production volume.

 

C. Facilitate better product pricing decisions.

 

D. Having fewer cost drivers than volume-based costing systems.

 

E. More streamlined manufacturing processes.

 

40. Which of the following is not normally associated with activity-based costing?

A. Activity cost pools.

 

B. Multiple cost drivers.

 

C. Reduction of non-value-adding costs.

 

D. High direct labor costs relative to manufacturing overhead costs.

 

E. Improved decision-making and pricing.

 

41. Which of the following is not considered a benefit of activity-based costing?

A. Decreased production activity levels.

 

B. Improved understanding of cost of capacity.

 

C. A better understanding of processes.

 

D. Improved planning.

 

E. Improved strategic decisions.

 

42. Which of the following would be the most appropriate cost driver to allocate factory electricity costs to products?

A. Machinery depreciation expense.

 

B. Machinery maintenance work orders.

 

C. Machinery down-time.

 

D. Machine hours.

 

E. Machine productivity.

 

43. Which of the following activity cost pools would most likely be allocated based on the number of production runs?

A. Machinery set-up costs.

 

B. Raw materials warehousing costs.

 

C. Factory heating costs.

 

D. Factory janitorial costs.

 

E. Indirect labor costs.

 

44. Which of the following is most likely to be the cost driver for the packaging and shipping activity?

A. Number of setups.

 

B. Number of components.

 

C. Number of orders.

 

D. Hours of testing.

 

E. Number of production runs.

 

45. Activity-based costing systems:

A. Accumulate overhead costs by departments.

 

B. Are less complex and therefore less costly than volume-based systems.

 

C. Can be used in manufacturing firms only.

 

D. Have separate overhead rates for each activity.

 

E. Eliminate multiple-stage cost allocation.

 

46. Which of the following is not true regarding activity-based costing (ABC) systems?

A. ABC can provide more accurate product costs.

 

B. ABC identifies more costs as indirect costs than do traditional volume-based systems.

 

C. ABC is likely to be more time-consuming than volume-based systems.

 

D. ABC is used in both manufacturing and non-manufacturing companies.

 

E. ABC is likely to have more overhead rates than volume-based systems.

 

47. All of the following are low-value-added activities except:

A. Processing.

 

B. Reworking.

 

C. Moving.

 

D. Inspection.

 

E. Warranty service.

 

48. Which of the following cost pools are used to classify costs under activity-based costing?

Unit Batch Product Facility
A) Yes Yes Yes No
B) Yes Yes Yes Yes
C) No Yes Yes No
D) Yes No Yes Yes
E) Yes Yes No No

 

A. Option A

 

B. Option B

 

C. Option C

 

D. Option D

 

E. Option E

 

49. Purchase order, set-up, and inspection costs are examples of:

A. Unit-level costs.

 

B. Batch-level costs.

 

C. Product-level costs.

 

D. Facility-level costs.

 

E. Department-level costs.

 

50. Which of the following would not be considered a facility-level activity?

A. Providing security for the plant.

 

B. Factory property taxes and insurance.

 

C. Closing the books each month.

 

D. Placing purchase orders.

Purchase For Continue (You will get Answers and all chapters)…. 

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Operations And Supply Chain Management: The Core 2nd Edition Test Bank by F. Robert Jacobs, Richard Chase, Jaydeep Balakrishnan, Brent Snider 9781259066603 125906660

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Test Bank for Applied Pharmacology for The Dental Hygienist 6th Edition By Elena Bablines haveles

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Test Bank for American Corrections 10th Edition by Todd R. Clear

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Applied Calculus For Business Economics And The Social And Life Sciences 11Th Ed By Hoffmann – Test Bank

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Test Bank for Community and Public Health Nursing, Evidence for Practice 2nd Edition by Gail A. Harkness, Rosanna DeMarco

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