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Updated: Aug 23, 2026
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| Certification Vendor: | Western Governors University (WGU) |
| Exam Name: | Accounting for Decision Makers |
| Exam Number: | C213 VAC2 |
| Related Certifications: | Managerial Accounting Financial Analysis Business Decision Making |
| Exam Price: | Included in tuition / $181.49 if separate |
| Exam Format: | Multiple-choice, Scenario-based, Calculation-based |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | N/A (Course competency, permanent upon completion) |
| Passing Score: | 65% |
| Available Languages: | English |
| Real Exam Qty: | 69–71 |
| Recommended Training: | WGU C213 Course Materials WGU Learning Resources |
| Exam Registration: | WGU Student Portal |
| Sample Questions: | WGU Accounting-for-Decision-Makers Sample Questions |
| Exam Way: | Online proctored assessment |
| Pre Condition: | Enrollment in WGU business or accounting program; no prior exam required |
| Official Syllabus URL: | https://www.wgu.edu/courses/c213-accounting-for-decision-makers.html |
| Section | Weight | Objectives |
|---|---|---|
| Controls and Regulations | 10–15% | - Internal control systems and principles
|
| Budgeting and Decision Making | 10–15% | - Relevant information for decision making
|
| Cost Systems | 20–25% | - Costing methods
|
| Profit Planning | 10–15% | - Cost-volume-profit (CVP) analysis
|
| Financial Analysis | 45–50% | - Financial statement analysis techniques
|
1. A manufacturer produces three products A, B, and C.
The company uses the following information to determine activity rates for each pool.
Cost Pool
Costs
Total Activity
Pool 1
$300,000
20,000 hours
Pool 2
$20,000
500 pounds
Pool 3
$10,000
100 moves
Data concerning the three products appear in the following table.
Cost Driver
Product A
Product B
Product C
Number of hours
10,000
7,500
2,500
Number of pounds
150
250
100
Number of moves
20
40
50
What is the total amount of overhead applied to Product B?
A) $158,000
B) $126,500
C) $112,500
D) $265,000
2. Given the following information:
Pairs of shoes expected to be produced = 1,950,000
Pairs of shoes produced = 2,500,000
Overhead rate = $0.75
What is the amount of applied overhead?
A) $412,500
B) $1,462,500
C) $1,875,000
D) $550,000
3. A company allocates overhead based on the number of shoes produced.
The company estimates the following costs and shoe production for the upcoming year:
Estimated total overhead = $1,250,000
Estimated number of shoes = 4,000,000
Actual overhead = $1,350,000
Actual number of shoes = 4,100,000
What is the predetermined overhead rate?
A) $0.375
B) $0.313
C) $0.343
D) $0.329
4. A company has three product lines and has historically used the traditional costing system to allocate overhead costs to each product line. Due to significant differences in the production processes for the three product lines, the company implemented an activity-based costing study and identified the activity-based cost for each product, as shown in the following table.
Product A
Product B
Product C
Traditional cost per unit
$558
$1,375
$1,211
Activity-based cost per unit
$675
$1,585
$1,350
Selling price per unit
$650
$1,450
$1,300
What do these data points reveal about the selling price of this company's products?
A) The selling price for only Product B should increase
B) The selling price should increase for all three products
C) The selling price for only Products A and C should increase
D) No change should be made to the selling price
5. What does the overall economic performance of a company for a given time period represent?
A) Whether or not cash received from sales exceeds cash paid for business expenses for a given time period
B) The overall market value of the company
C) The net income of the company
D) Whether or not a company's sales exceed the costs of the products sold for a given time period
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: C |
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