MBA MFT ACTUAL EXAM PAPER 2026
QUESTIONS WITH SOLUTIONS VERIFIED
ANSWERS
●● Core operating earnings
Answer: + employee stock option expenses + restructuring charges from
ongoing operations + pension funding costs + purchased r&d expenses +
asset write-downs - goodwill impairment charges - gains(or losses) from
the sale of assets - pension gains -merger and acquisition related
expenses - litigation and insurance settlement costs and proceeds -
unrealized gains from hedging activities
●● Gross profit index
Answer: (Gross profit in period 2/sales in period 2)/(gross profit in
period 1/sales in period 1)
●● Gross profit percentage
Answer: Revenue-(overhead + direct materials + direct labor)/revenue
Or
Revenue - direct materials/revenue
●● Investment income percentage
QUESTIONS WITH SOLUTIONS VERIFIED
ANSWERS
●● Core operating earnings
Answer: + employee stock option expenses + restructuring charges from
ongoing operations + pension funding costs + purchased r&d expenses +
asset write-downs - goodwill impairment charges - gains(or losses) from
the sale of assets - pension gains -merger and acquisition related
expenses - litigation and insurance settlement costs and proceeds -
unrealized gains from hedging activities
●● Gross profit index
Answer: (Gross profit in period 2/sales in period 2)/(gross profit in
period 1/sales in period 1)
●● Gross profit percentage
Answer: Revenue-(overhead + direct materials + direct labor)/revenue
Or
Revenue - direct materials/revenue
●● Investment income percentage