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AACE International Certified Cost Professional (CCP) Exam Sample Questions (Q136-Q141):

NEW QUESTION # 136
The following question requires your selection of CCC/CCE Scenario 2 (2.3.50.1.2) from the right side of your split screen, using the drop down menu, to reference during your response/choice of responses.
9,375 hours have been expended to date. Planned completion at this time is 75%. The project is determined to be 66% complete. Based on current trends, how many hours will be expended at project completion?

• A. 10,526
• B. 12,000
• C. 14,201
• D. 16,215

Answer: C

Explanation:
To estimate the total hours to be expended at project completion, you can use the formula:
Estimate at Completion (EAC)=Total Budgeted HoursCPItext{Estimate at Completion (EAC)} = frac{text{Total Budgeted Hours}}{text{CPI}}Estimate at Completion (EAC)=CPITotal Budgeted Hours​ Using the CPI calculated in Question 39:
EAC=12,0000.84≈14,201 hourstext{EAC} = frac{12,000}{0.84} approx 14,201 text{ hours}EAC=0.8412,000​≈14,201 hours So, the correct answer is B. 14,201 hours.

NEW QUESTION # 137
An agricultural corporation that paid 53% in income tax wanted to build a grain elevator designed to last twenty-five (25) years at a cost of $80,000 with no salvage value. Annual income generated would be $22,500 and annual expenditures were to be $12,000.
Answer the question using a straight line depreciation and a 10% interest rate.
How much money should be set aside today to have $20,000 available eight (8) years from now if the interest rate is 6% compounded annually?

• A. $12,550
• B. $13,515
• C. $31,875
• D. $29,600

Answer: B

Explanation:
To calculate how much needs to be set aside today to have $20,000 available in 8 years at a 6% interest rate compounded annually, use the present value formula:
PV=FV(1+i)nPV = frac{FV}{(1 + i)

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