D101 WGU FORMULAS |PA| Pre-
Assessment | Practice Exam Questions
and CORRECTANSWERs Latest Updated
2026 (Already Graded A+) |BRAND NEW
VERSION!!!!
ACTIVITY RATE – CORRECTANSWER Activity Cost Pool Overhead / Total Cost Driver Activity
INVENTORY FLOW – CORRECTANSWER BEGINNING UNITS + UNITS ADDED/PURCHASED -
ENDING UNITS = UNITS COMPLETED
CVP EQUATION – CORRECTANSWER Sales Revenue - Variable Costs - Fixed Costs = Profit
CONTRIBUTION MARGIN PER UNIT – CORRECTANSWER SELLING PRICE PER UNIT - VARIABLE
COST PER UNIT
CONTRIBUTION MARGIN INCOME STATEMENT – CORRECTANSWER SALES REVENUE - VARIABLE
COSTS = CONTRIBUTION MARGIN - FIXED COSTS = NET INCOME (LOSS)
CONTRIBUTION MARGIN RATIO – CORRECTANSWER VARIABLE COSTS / SALES
Assessment | Practice Exam Questions
and CORRECTANSWERs Latest Updated
2026 (Already Graded A+) |BRAND NEW
VERSION!!!!
ACTIVITY RATE – CORRECTANSWER Activity Cost Pool Overhead / Total Cost Driver Activity
INVENTORY FLOW – CORRECTANSWER BEGINNING UNITS + UNITS ADDED/PURCHASED -
ENDING UNITS = UNITS COMPLETED
CVP EQUATION – CORRECTANSWER Sales Revenue - Variable Costs - Fixed Costs = Profit
CONTRIBUTION MARGIN PER UNIT – CORRECTANSWER SELLING PRICE PER UNIT - VARIABLE
COST PER UNIT
CONTRIBUTION MARGIN INCOME STATEMENT – CORRECTANSWER SALES REVENUE - VARIABLE
COSTS = CONTRIBUTION MARGIN - FIXED COSTS = NET INCOME (LOSS)
CONTRIBUTION MARGIN RATIO – CORRECTANSWER VARIABLE COSTS / SALES