POST UTME PAN-ATLANTIC UNIVERSITY 2020 Commerce | Objective

Practice these randomly selected questions to test your readiness.

Question 1
A company uses the weighted average cost of capital (WACC) method to calculate its cost of capital. If the company's cost of debt is 8% and its cost of equity is 12%, and the company has a tax rate of 25%, what is its WACC?
A. 9.50%
B. 10.00%
C. 10.50%
D. 11.00%
Question 2
A company uses a first-in-first-out (FIFO) inventory system to manage its inventory. If the company purchases 100 units of a product at 10 each and later purchases 50 units of the same product at 12 each, what is the total cost of the inventory using the FIFO method?
A. ₦1500
B. ₦1600
C. ₦1700
D. ₦1800
Question 3
A company's production function is given by the Cobb-Douglas production function: Q = 10L^0.4K^0.6. If the company's labor and capital inputs are increased by 20% and 15% respectively, what is the percentage change in output?
A. 12%
B. 15%
C. 18%
D. 20%
Question 4
A firm is considering two different marketing strategies: A and B. Strategy A has a probability of success of 0.7 and a probability of failure of 0.3. Strategy B has a probability of success of 0.8 and a probability of failure of 0.2. If the firm's objective is to maximize expected profit, which strategy should it choose?
A. Strategy A
B. Strategy B
C. Both strategies are equally profitable
D. Neither strategy is profitable
Question 5
A bank offers a loan with a 5-year term and an annual interest rate of 10%. If the borrower pays ₦100,000 as the principal amount, how much will the borrower pay in total at the end of the 5-year term?
A. ₦163,918.62
B. ₦164,918.62
C. ₦165,918.62
D. ₦166,918.62
Question 6
In a perfectly competitive market, the law of supply states that as the price of a good increases, the quantity supplied will
A. increase
B. decrease
C. remain constant
D. shift to the left
Question 7
A company uses the just-in-time (JIT) inventory system. If the company orders 100 units of a product and the supplier delivers 120 units, what is the company's inventory turnover ratio?
A. 1.20
B. 1.50
C. 2.00
D. 2.50
Question 8
A company has a risk management policy that requires it to maintain a minimum of ₦5 million in reserve for each ₦10 million of assets. If the company has ₦50 million in assets, what is the minimum amount of reserve it must maintain?
A. ₦20 million
B. ₦25 million
C. ₦30 million
D. ₦35 million
Question 9
A company's foreign exchange risk can be hedged using a forward contract. If the company expects to receive 100,000 in 6 months and the spot exchange rate is 1 = ₦200, what is the value of the forward contract?
A. ₦120,000
B. ₦140,000
C. ₦160,000
D. ₦180,000
Question 10
A company uses a just-in-time (JIT) inventory system to manage its inventory. Which of the following is a key benefit of a JIT inventory system?
A. Reduced inventory holding costs
B. Improved supply chain efficiency
C. Increased inventory turnover
D. Higher stockout rates
Question 11
A company uses a first-in-first-out (FIFO) inventory system to manage its inventory. If the company purchases 100 units of a product at 10 each and later purchases 50 units of the same product at 12 each, what is the total cost of the inventory using the FIFO method?
A. ₦1500
B. ₦1600
C. ₦1700
D. ₦1800
Question 12
A company exports 50% of its production to foreign countries. If the company produces 10,000 units of a product, how many units will be exported?
A. 2500
B. 5000
C. 7500
D. 10000
Question 13
A warehouse has a storage capacity of 10,000 square feet. If the warehouse is currently storing 8,000 square feet of goods, what is the storage capacity utilization ratio?
A. 0.80
B. 0.85
C. 0.90
D. 0.95
Question 14
A marketing manager is considering two advertising campaigns: Campaign A and Campaign B. Campaign A has a fixed cost of ₦100,000 and a variable cost of ₦50 per unit sold, while Campaign B has a fixed cost of ₦150,000 and a variable cost of ₦30 per unit sold. If the company sells 10,000 units, which campaign is more profitable?
A. Campaign A
B. Campaign B
C. Both campaigns are equally profitable
D. Neither campaign is profitable
Question 15
A company has purchased an insurance policy that covers losses due to fire, theft, and natural disasters. The policy has a deductible of ₦50,000 and a maximum payout of ₦1,000,000. If the company suffers a loss of ₦750,000 due to a fire, how much will the insurance company pay?
A. ₦500,000
B. ₦600,000
C. ₦700,000
D. ₦800,000

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