Q4. There is a series of project activities to be performed by two staff members, Mr.

X and
Mr. Y. When each of them works alone, it can be completed by Mr. X in 3 hours and
by Mr. Y in 6 hours. When Mr. X starts to work at 9:00 a.m. and then Mr. Y starts to
work with Mr. X at 10:00 a.m., which of the following is the time at which all the
activities are completed? Here, the activities can be divided and performed in parallel
by the two members without any loss of productivity.
a) 10:20 a.m. b) 10:40 a.m. c) 11:20 a.m. d) 11:40 a.m.

Q59. How many magnetic tapes are required to create and manage backup copies of server files
under the following conditions?
[Processing conditions]
(1) A full backup copy is made at the beginning (on the first day) of each month. One
magnetic tape is required per full backup.
(2) An incremental backup copy is made each day between the day following the day
when a full backup copy is made and the day when the next full backup copy is made.
An incremental backup copy is added to a separate magnetic tape dedicated to
incremental backups. All the incremental backup copies made during a one-month
period can be recorded on a single magnetic tape.
(3) It is guaranteed that any file can always be restored to the state of any specified day
with respect to any data for any day not earlier than this day six months ago. Here, if
this day of the month did not exist six months ago, it is guaranteed that any file can be
restored to the state of any specified day with respect to any data for any day not
earlier than the last day six months ago. (For example, if the current day is October
31, it is guaranteed that any file can be restored to the state of any specified day with
respect to any data for any day not earlier than April 30.)
a) 12 b) 13 c) 14 d) 15

Q76. The selling price per unit of product Z is set to $250, and sales for the coming year are
expected to be 500 units. If the company requires a return of 15% in the coming year
on its investment of $250,000 in product Z, what is the target variable cost per unit for
the coming year? Here, the fixed cost is $10,000 per annum.
a) $145 b) $155 c) $165 d) $175

Q77. When the moving average method is applied to the receipt/shipment ledger shown
below, how much in dollars is the closing inventory value of August?

[Receipt/shipment ledger]
Date Transaction Quantity Unit price ($)
 August 1 Beginning inventory 100 10
August 5 Purchased 100 12
August 15 Sold 50
August 18 Sold 100
August 20 Purchased 50 15
August 31 Ending inventory 100

a) 1,180 b) 1,250 c) 1,300 d) 1,350

Q78. In a production process of 1,000 units of product X, “material cost” incurred is $10,000,
and “direct labor cost” is $20,000. “Production overhead” is 100% of direct labor cost.
“Selling and distribution cost” is $10,000. How much in dollars is the unit cost of
product X?
a) 10 b) 30 c) 50 d) 60

Q79. The following table shows the duration for the optimistic, most likely, and pessimistic
scenarios in a program development. How many hours are required to complete all the activities
on a “three-point estimate” basis?

Estimated duration (hours)

Development activities Optimistic Most likely Pessimistic
Requirement understanding 1.0 1.5 2.0
Design 2.0 2.5 3.0
Coding 4.5 6.5 7.0
Testing 2.5 4.5 5.0

a) 14 b) 14.5 c) 15 d) 17

Q46. There are seven activities, a through g shown in the table below. At least how many days
does it take to complete these seven activities? Here, activities a and b can be performed
concurrently, but the others cannot be done until their preceding activities are completed. For
example, c cannot begin until a is completed. The optimistic time estimate is x in days, the most
likely or normal time estimate is y, and the pessimistic time estimate is z. The expected time Te
is computed using the formula (x + 4y + z)/6.
Unit: day
 Preceding Optimistic Normal Pessimistic Te
Activity
activity x y z (x + 4y + z) / 6
a -- 2 4 6 4.00
b -- 3 5 9 5.33
c a 4 5 7 5.17
d a 4 6 10 6.33
e b, c 4 5 7 5.17
f d 3 4 8 4.50
g e 3 5 8 5.17

a) 15.67 b) 19.51 c) 19.69 d) 20.00

Q77. The activities A to E shown below are planned in a system development project.
What is the highest possible weekly cost (in dollars) of this project?

Activity Description Time Cost Preceding

(weeks) ($/week) activity
A Setting up 3 1,100
B Data collection 4 600
C Analysis 6 900 A, B
D Design 7 850 B
E Documentation 2 500 C

a) 1,100 b) 1,700 c) 1,750 d) 1,950

Q78. A server runs a regional web application. It services the requests coming in from all
regional offices. Each request is completed in 80 milliseconds on average. A total of 10 requests
per second arrive at the server on average. If the M/M/1 queuing model can be applied, how
many requests are waiting for the service on average?
a) 3.20 b) 4.00 c) 4.66 d) 5.00

Q7. There are 3 white balls and 3 red balls in a box. What is the probability that the two balls
taken out at random from the box are one white ball and one red ball?
a) 1/5 b) 1/3 c) 1/2 d) 3/5

Q49. How much is the approximate expected value in dollars, for the first-year correction cost of
an application program under the following conditions?
[Conditions]
(1) Program size: 2,000 Ksteps
(2) Potential program error rate: 0.04 errors / Ksteps
(3) Annual discovery rate of potential errors: 20 % / year
(4) Classification of errors
Error with major impact: 20 %
Error with minor impact: 80 %
(5) Correction cost per error
Error with major impact: 20,000 dollars
Error with minor impact: 5,000 dollars
(6) Only errors with major impact are corrected.

a) 64,000 b) 128,000 c) 160,000 d) 640,000

Q73. A certain company is producing and selling its product X. The variable cost of the
product X is 60% of its selling price, and the fixed cost of the company is $50,000 per
month. When the company’s target profit for the forthcoming month is $20,000, how
much sales volume (in dollars) is required to meet it?
a) 100,000 b) 125,000 c) 150,000 d) 175,000

Q74. A certain manufacturer plans to produce products in the two periods 1 and 2 as shown
in the table below. How much is the fixed cost (in dollars) to produce the planned
products during a single period? Here, the fixed cost remains unchanged for each
period.

Period Number of products Manufacturing

to be produced cost ($)
1 1,000 5,000
2 1,500 6,000

a) 1,000 b) 2,500 c) 3,000 d) 5,000

Q75. A certain retailer purchases watches from a wholesaler and sells them to customers.
As shown in the transaction record table below, the retailer purchased a total of 150
watches and sold 120 watches in January. In addition, the retailer had a stock of 30
watches at the beginning of January. What is the total purchase cost (in dollars) of
watches that were sold on an FIFO (First In First Out) basis in January?

[Transaction record]

Date Quantity Unit cost

Transaction
(yyyy-mm-dd) ($)
2008-01-01 Beginning inventory 30 20
2008-01-10 Purchased 60 21
2008-01-16 Purchased 40 22
2008-01-25 Purchased 50 23
2008-01 Sold 120

a) 2,500 b) 2,520 c) 2,550 d) 2,670

Q76. Company A and Company B can expect profits as shown in the table below when each
of them implements two different strategies. Which of the following is the profit of
Company A when both companies carry out the maximin strategy? In each cell of the
table, the left value indicates the profit of A, and the right value indicates the profit of B.

Company B
Strategy b1 Strategy b2
Strategy a1 – 15, 15 20, – 20
Company A Strategy a2 5, –5 0, 0

a) –15 b) 0 c) 5 d) 20

Q78. A certain company has installed an online computer for the purpose of improving its
inventory control system. When the company anticipates sales of 15,000 units per
year, ordering cost of $60 per order, and annual holding cost of $20 per unit, what is
the optimal order quantity (in units) per order? Here, the fixed order quantity model
can be applied.
a) 300 b) 500 c) 1,500 d) 3,000

Q6. The figure below shows daily changes in the weather for a given district, and each value
represents the probability of changes in the following day’s weather. When the weather
is rainy on a given day, what is the probability that the weather is clear two days later?

a) 0.15 b) 0.27 c) 0.3 d) 0.33

Q73. When the average cost method is used for the inventory control in the transaction record
table shown below, what is the inventory value (in dollars) at the end of March?

[Transaction record]

Date Unit cost

(yyyy-mm-dd) Transaction Quantity
2009-03-01 Beginning inventory 100 ($)
30
2009-03-06 Purchased 50 50
2009-03-10 Sold 50
2009-03-17 Purchased 50 40
2009-03-25 Sold 100
2009-03-31 Ending inventory 50

a) 1,500 b) 1,800 c) 1,875 d) 2,000

Q74. As shown below, a shop purchases and sells a certain type of product.
Purchasing price: $10 per unit
Selling price: $15 per unit
Fixed cost: $1,000
How many units are sold at a “break even” point, where there is neither a profit nor a
loss?
a) 100 b) 150 c) 200 d) 250

Q77. When ABC analysis is done on the products shown in the table below, which of the
following is a set of the product numbers that should be handled as management items
of Group A?

Product Number Annual Sales Unit Price Annual Revenue

1 110 2 220
2 60 40 2,400
3 10 4 40
4 130 1 130
5 50 12 600
6 1 25 25
7 10 2 20
8 150 2 300
9 20 2 40
10 50 1 50
Total 591 3,825

a) 1 and 2 b) 2 and 5 c) 2 and 6 d) 4 and 8

Q57. The table below shows the series of activities for a certain project. The numbers in
the table indicate the cost of each activity and how long (in weeks) it takes to complete
each activity. Prior to starting each activity, the previous activities shown in the table
must be completed. When the weekly cost of the project is minimized without delay
of the project, what is the highest weekly cost in dollars during this project? Here, the
weekly cost remains stable and unchanged during each activity.

Activity Time (in weeks) Cost ($) Previous activities

A 3 900 —
B 2 400 —
C 1 250 —
D 7 4200 A
E 6 900 B
F 2 350 C
G 4 1800 D, E
(Completed) — — G

a) 600 b) 700 c) 750 d) 800

Q62. The membership registration process in company A issues IDs in the format defined
below. The table shows the transition of the number of issued IDs at the end of each
fiscal year. On the assumption that this tendency continues in years to come, when
are the IDs in this format expected to be exhausted? Here, the IDs withdrawn from
membership are treated as missing numbers and are not be reused.
[ID format]
XXNNN (e.g. AZ059)
“X” represents one of the uppercase alphabets (26 characters of A to Z).
“N” represents one of the numbers (10 characters of 0 to 9).

[Transition of the number of issued IDs at the end of each fiscal year]

Fiscal year 2006 2007 2008 2009

Number of issued IDs 317,000 383,000 447,000 512,000
(accumulated)
a) Fiscal year 2010 b) Fiscal year 2011
c) Fiscal year 2012 d) Fiscal year 2013

Q70. A scoring model is a method for quantifying qualitative evaluation items. Based on
the four-level scoring model and evaluation items shown in the table below, which of
the following indicates the goal achievement level of the entire system in percentage?

Evaluation item Weight Description

Labor saving 5 Improved as planned
Time saving 8 No change
Information integration 12 Partially improved
Four-level score 3: Improved as planned
2: Almost as planned
1: Partially improved
0: No change

a) 27 b) 36 c) 43 d) 52

Q76. In an arrow diagram shown below, at least how many days are needed to complete all the
activities A through J ? Here, in the diagram, each number shown beside the arrow
indicates the number of days required for the activity.

a) 8 b) 9 c) 10 d) 11
Q77. When the fixed order quantity model can be used for controlling inventory under the
following conditions, what is the Economic Order Quantity (EOQ)? Here, EOQ is the
optimal order quantity that theoretically minimizes the total of the cost of ordering and
holding inventory. The demand is constant, and does not vary over time.

[Conditions]
Annual demand: 10,000 units
Ordering cost per order: $10
Annual holding cost per unit: $0.2
a) 250 b) 500 c) 1,000 d) 2,000

Q78. The sales staff at Company A wants to depart from Company A, visit customer companies
B, C, and D once, respectively, and return to Company A. The table shows time required to move
from one company to another. How long is the shortest time (in minutes) required for the visit?

Unit: minute

To
From Company A Company B Company C Company D
Company A − 20 35 40
Company B 20 − 50 25
Company C 35 50 − 30
Company D 40 25 30 −

a) 95 b) 110 c) 140 d) 150

Q56. A painter has 20 houses and 4 shops to paint. In comparison with the shop, the house
usually takes half the time to paint. The painter has finished painting 10 houses in 3
days. If the painter continues to work at the same pace, how many days does it take
to complete the remaining work?
a) 3.0 b) 3.6 c) 5.4 d) 8.4
Q76. When the relationship between the list price and expected demand of a product can be
expressed by a linear expression, which of the following is the appropriate value to be
inserted in the blank A?
(1) When the list price is set to 30 dollars, the quantity demanded is 0.
(2) When the list price is set to 10 dollars, the quantity demanded is 60,000.
(3) When the list price is set to 15 dollars, the quantity demanded is A .
a) 30,000 b) 35,000 c) 40,000 d) 45,000

Q78. The table below shows records of purchase and withdrawal for a component. When the
first-in first-out method is applied, which of the following is the unit price of the
withdrawal on April 10?

Unit price Amount

Transaction date Transaction type Quantity
(dollars) (dollars)
Carry-forward from
April 1 2,000 100 200,000
the previous month
April 5 Purchase 3,000 130 390,000
April 10 Withdrawal 3,000

a) 100 b) 110 c) 115 d) 118

Q55. The table below shows the series of activities for a certain project. The numbers in the
table indicate how long (in weeks) it takes to complete each activity. Prior to starting
each activity, the previous activities shown in the table must be completed. What is the
total float (in weeks) of activity C? Here, the total float of an activity is the amount of
time by which it may be extended or delayed without delaying completion of the
project, assuming no extension or delay in any other activity.

Activity Time (weeks) Previous activity

A 5 —
B 2 —
C 2 A
D 7 B
E 5 C, D
F 8 E
 F —
(Completed) F

a) 1 b) 2 c) 3 d) 4

Q56. The person-months required to develop a system were originally estimated at 150
person-months. 60 person-months have been invested so far, 30% of the total system
has been completed, and the project is behind schedule. By how many person-months
does the project overrun the original estimate in order to complete the development of
this system, on the assumption that the same productivity is maintained in the future?
a) 50 b) 90 c) 105 d) 140

Q68. When the effect of improvement is evaluated quantitatively, there is a method called
weighted comprehensive evaluation to put together the results of evaluating multiple
items and quantify those results. Among the improvement plans shown in the table
below, which one should take precedence?

Weight of Improvement plan

Evaluation item
evaluation item Plan 1 Plan 2 Plan 3 Plan 4
Labor saving 4 6 8 2 5
Lead time reduction 3 5 5 9 5
Resource saving 3 6 4 7 6

a) Plan 1 b) Plan 2 c) Plan 3 d) Plan 4

Q77. A factory produces three products shown in the table below. How much is the
maximum possible profit in dollars? Here, there is an upper limit of monthly demand
for each product, and up to 200 hours/month of factory time can be used for the
assembly process.

Product X Product Y Product Z

Profit per unit (dollar) 18 25 30
Time to assemble a unit (minute) 6 10 15
Maximum monthly demand (unit) 1,000 900 500

a) 26,250 b) 30,000 c) 31,500 d) 33,000

Q78. When 300 pieces of product A in the component table below are shipped, which of the
following is the net requirement of component b? Here, the quantity in stock for A, a,
b, and c are as shown in the stock table below. In addition, there are no other items in
process, on back order, or already allocated.

Component table

Item Quantity in
A stock100
a 1
b 30
c 004
00
0
Stock table

Quantity of component
Item
a b c
A 3 2
a 1 2

a) 200 b) 600 c) 900 d) 1,500

Q55. When a certain project includes activities A through H as shown in the arrow diagram
below, which of the following is the earliest start date of avtivity H? Here, the
number shown beside an arrow indicates the number of days required for each activity,
and the project starts on day zero (0).

a) 4 b) 5 c) 6 d) 7
Q57. It takes 36 days for Mr. A to complete a certain task, and 18 days for Mr. B to complete
the same task. When Mr. A performs the task together with Mr. B, approximately
how many days does it take to complete the task? Here, the task can be divided and
performed in parallel, and both Mr. A and Mr. B can achieve an average working
efficiency of 90 % every day during the cooperative task.
a) 11 b) 12 c) 13 d) 14

Q58. When the number of programs composing the system and the number of person-days
required for coding per program are as shown in the table below, what is the minimum
number of staff members required to develop the system in 95 days? Here, in addition
to coding, the activities of design and testing are also necessary to develop the system,
and those activities require eight times as many person-days as coding.

Number of person-days required

Number of programs
for coding per program
Input processing 20 1
Output processing 10 3
Calculation processing 5 9

a) 8 b) 9 c) 12 d) 13

Q53. When 50% of the undefined specifications are defined each time a prototype is created,
how many prototypes should be created to define over 90% of the specifications that are
undefined at the start of prototyping?
a) 1 b) 2 c) 3 d) 4

Q55. The workload required to develop a system is estimated at 80 person-months if it is

carried out by one person. When four staff members with the same productivity work
together to develop the system, each member’s productivity is expected to decrease by
20%. How many working days does it take for the four members to develop this
system? Here, this development work can be equally divided into four parts, and the
four members can perform each individual part in parallel. In addition, each member
can work 22 working days per month.
a) 352 b) 440 c) 528 d) 550

Q56. When an application program has functions and characteristics shown in the table
below, which of the following is the function point value of the program? Here the
correction coefficient of complexity is 0.5.
 User function type
External input
External output
External inquiry
Internal logical file
External interface file
Number of items Weighting factor
2 4
1 5
1 4
0 10
1 7

a) 10 b) 12 c) 15 d) 24

Q76. A trucking company has two types of trucks, A-type and B-type, as shown in the table
below, and the company has a contract to deliver 900 boxes at a time by using the
company’s own trucks. However, because of the limited availability of truck drivers,
only a total of 10 trucks can be dispatched at a time. Which of the following is the set
of expressions that can determine the number of trucks so as to minimize the delivery
cost? Here, x and y are the number of A-type trucks and the number of B-type trucks,
respectively.

A-type truck B-type truck

Maximum loading capacity 90 boxes 70 boxes
Number of company’s own trucks 8 6
Cost per delivery $400 $300

a) Conditions 90x + 70y ≤ 900

x + y ≤ 10
0 ≤ x ≤ 8, 0 ≤ y ≤ 6
Objective function 400x + 300y → Minimize

b) Conditions 90x + 70y ≤ 900

x + y ≥ 10
0 ≤ x ≤ 8, 0 ≤ y ≤ 6
Objective function 400x + 300y → Minimize

c) Conditions 90x + 70y ≥ 900

x + y ≤ 10
0 ≤ x ≤ 8, 0 ≤ y ≤ 6
Objective function 400x + 300y → Minimize

d) Conditions 90x + 70y ≥ 900

x + y ≥ 10
 0 ≤ x ≤ 8, 0 ≤ y ≤ 6
Objective function 400x + 300y → Minimize

Q77. An acceptance inspection is to be conducted on a purchased component that has a

non-defective ratio of 0.9 and a defective ratio of 0.1. Four plans A though D are
proposed for this acceptance inspection. The costs per non-defective and per
defective for each plan are shown in the table below. Which of the following is the
plan that has the lowest expected cost?

Plan Cost per non-defective component Cost per defective component

A 0 1,500
B 40 1,000
C 80 500
D 120 200

a) A b) B c) C d) D

Q78. The table below shows the income statement for a certain company. Which of the
following is the amount of sales (in million dollars) at the break-even point?
Unit:million dollars

Account Sub-account Amount

Sales 700
Cost of sales Variable cost 100
300
Fixed cost 200
Gross profit 400

Selling, general, and Variable cost 40

340
administrative expenses Fixed cost 300
Profit before tax 60

a) 250 b) 490 c) 500 d) 625

Q55. The fast-tracking technique is used to shorten a project schedule. The original plan is
shown in Figure 1 below. When activity E is divided into activities E1, E2, and E3 as
shown in the revised plan in Figure 2, by how many days is the overall schedule from
the beginning to the end of the project shortened?

a) 1 b) 2 c) 3 d) 4

Q57. In a system development project, EVM (Earned Value Management) is used for
managing its performance. Which of the following is the most appropriate status that
is indicated by the fact that the value “EV–AC” is positive? Here, “AC” is the total
costs actually incurred for project tasks at any point in time, and “EV” is the estimated
cost of the project tasks that have been done up to that point.
a) Ahead of schedule b) Behind schedule
c) Over budget d) Under budget

Q74. When production is planned based on the calculation formula and table shown below,
what is the value for production plan C? Here, the carry-over inventory on April 1 is
equal to 400 pieces of the actual inventory on March 31.
[Calculation formula]
Production plan = Sales plan + Inventory plan – Carry-over inventory
Unit: pcs
Production plan Sales plan Inventory plan
April 1 A 5,000 300
 April 2 B 4,500 250
April 3 C 4,800 300
April 4 D 4,600 250

a) 4,450 b) 4,550 c) 4,850 d) 4,900

Q55. What is the function point value of a program that has the functions and characteristics
shown in the table below? Here, the correction coefficient of complexity is 0.75.

User function type Count Weighting factor

External input 1 4
External output 2 5
Internal logical file 1 10
External interface file 0 7
External inquiry 0 4

a) 18 b) 24 c) 30 d) 32

Q79. The table below shows the transaction records for a certain fiscal period. When the
average cost is calculated based on the periodic average method, how much is the “cost
of sales” in dollars at the end of the period?

Unit cost
Transaction Quantity
(dollars)
Beginning inventory 10 12
Purchased 40 13
Sold 40 17
Purchased 50 14
Sold 30 18

a) 402 b) 938 c) 1220 d) 1340

Q54. As shown in the arrow diagram below, there exists a project consisting of nine activities A
through I. When the number of days required for activity E is shortened from 9 days to 6 days,
by how many days can the minimum number of days required for this project be shortened?

a) 0 (Cannot be reduced) b) 1
c) 2 d) 3

Q60. An IT service is provided under the conditions described below. In order to meet the
SLA, which of the following is the maximum allowable downtime (in hours) per
month during service hours? Here, the number of business days in a month is 30.
[Conditions of the SLA]
• Service hours: 8 a.m. to 10 p.m. on business days
• Availability: 99.5% or more
a) 1 b) 2 c) 3 d) 4

Q71. As shown in the tables below, the 5-year investment effects of IT investment plans A
through D are evaluated on the basis of ROI (Return on Investment). Which of the
following has the highest effect? Here, the internal rate of return (IRR) is 0, and ROI
is calculated by dividing the total profit for the period by the amount of investment.

Year 0 1 2 3 4 5
Profit 15 30 45 30 15
A
Amount of
100
investment

Year 0 1 2 3 4 5
Profit 105 75 45 15 0
B
Amount of
200
investment

Year 0 1 2 3 4 5
Profit 60 75 90 75 60
C
Amount of
300
investment
 Year 0 1 2 3 4 5
Profit 105 105 105 105 105
D
Amount of
400
investment

a) A b) B c) C d) D

Q78. As shown in the table below, there are four tours provided by a tour company. The
table also shows the expected profit for each tour with accidents or without accidents.
Which of the following is the tour that is expected to make the highest profit according to the
expected value principle?
Without accidents With accidents
Tour options
Profit ($) Probability (%) Profit ($) Probability (%)
Mountain biking 400 95 200 5
River rafting 600 90 – 400 10
Bungee jumping 300 97 250 3
Scuba diving 900 80 – 1,000 20

a) Bungee jumping b) Mountain biking

c) River rafting d) Scuba diving

Q57. When the creation status of design documents is as described in the table below, how
many person-hours are additionally needed to complete the creation of all three types of
design documents?
Number of Required person-hours Number of pages
Design document
pages created per page created until now
Basic design
80 5 80
document
Outline design
300 2 200
document
Detailed design
500 2 50
document

a) 550 b) 900 c) 1100 d) 2000

Q58. When the new procurement of a system is undertaken on the basis of the decision tree
shown below, which of the following is the most appropriate course of action to be selected
from a viewpoint of the lowest expected cost? Here, values enclosed in parentheses
indicate the probability of each option, and the rightmost value is the estimated cost of
each option. The expected cost of each choice (i.e., Build, Reuse, Buy, or Contract) is
calculated as follows:
Expected cost = Σ (“probability of each option” × “estimated cost of each option”)

a) Build b) Buy c) Contract d) Reuse

Q59. The development scale of a new system is estimated as 500 Function Points (FPs). In
the project for developing this system, in addition to the person-hours for development,
10 person-months are necessary for the installation of the system and the education of
developers. Also, 10% of the person-hours for development, installation, and education
are required for project management. How many person-months in total are necessary
for this project? Here, the productivity in development is 10 FPs per one person-month.
a) 51 b) 61 c) 65 d) 66

Q76. A restaurant is to be opened for business under the conditions shown below. In order to
make the monthly profit of 50,000 dollars, how many customers are necessary for each
seat per business day?
[Conditions]
Average sales for each customer per month: 100 dollars
Variable cost per customer per month: 20 dollars
Fixed cost per business day: 400 dollars
Number of business days per month: 25 days
Number of seats: 10 seats
a) 2 b) 3 c) 4 d) 5
Q77. Company T sells three types of products A, B, and C. At present, products A, B, and C are
sold to 10,000, 20,000, and 80,000 customers respectively every month. The product lineup is to
be updated from the next year, and four new types of products P, Q, R, and S are to be sold.
As such, the ratio (in percentage) of current customers who are expected to buy new products
and the number of new customers are estimated as shown in the table below. Which of the
following is an appropriate description concerning this estimate?

Number of customers P Q R S
A 10,000 50% 30% 10% 10%
B 20,000 10% 60% 10% 10%
C 80,000 10% 10% 30% 30%
Number of current customers 15,000 23,000 27,000 27,000
Number of new customers 5,000 7,000 13,000 23,000

a) Among the customers of product A, 1,000 customers are expected to buy product Q.
b) Half of the prospective customers of product P are expected to be the customers of product A.
c) The customers of product B are expected to buy any one of products P, Q, R, and S.
d) The number of new customers of product S is expected to be less than the number of ustomers
of product S among the customers of product C.

Q79. When the carry-over from the previous month and the quantity of inventory transactions
for a product are as shown in the table below, what is the cost of sales (in dollars) calculated for
the current month by using the first-in first-out method?

Date Type of transaction Transaction quantity

Unit price
Receiving Shipping (dollars)
quantity quantity
Carry-over from the
1st 100 200
previous month
5th Purchase 50 215
15th Sales 70
20th Purchase 100 223
25th Sales 60
Carry-over
30th 120
to the next month
a) 26,290 b) 26,450 c) 27,250 d) 27,586

Q68. When the effect of improvement is quantitatively evaluated, a weighted overall evaluation
is used as a method of integrating and quantifying the results of the evaluation of multiple items.
Which of the following is the improvement proposal that should be prioritized in the table
below?

Weighting
Evaluation Improvement proposals
factor of
items
evaluation item Proposal Proposal Proposal Proposal
1 2 3 4
Labor saving 4 6 8 2 5
Shortening of
3 5 5 9 5
timeframe
Reduction of
3 6 4 7 6
resources

a) Proposal 1 b) Proposal 2
c) Proposal 3 d) Proposal 4

Q54. In a project to create the screens for a system that is composed of 100 screens in all, there
are 30 small size screens of low complexity, 40 medium size screens of medium complexity,
20 large screens of medium complexity, and 10 large screens of high complexity. When the
number of person-days is estimated on the basis of the standard task method with the
standard number of person-days as shown in the table below, how many person-days are
required to complete the project? Here, a review of all the screens requires five person-days,
and project management requires 20% of the total person-days including the person-days for
review.

[Standard number of person-days per screen] Unit: Person-day

Complexity
Low Medium High
Size
Small 0.4 0.6 0.8
Medium 0.6 0.9 1.0
Large 0.8 1.0 1.2
a) 80 b) 85 c) 101 d) 102
Q55. In the arrow diagram shown in the figure below, in order to reduce the time period of
the entire project, some activities from activity A through E are reduced by one day each.
Which of the following is a combination of activities by which the entire project can be
shortened by two days?

a) A, C, E b) A, D c) B, C, E d) B, D

Q57. An IT service is provided under the conditions described below. In order to meet the
SLA, which of the following is the maximum allowable downtime (in hours) per month
during service hours? Here, the number of business days in a month is 30, and there is no
planed service outage for a reason of maintenance or something similar during the service
hours.
[Conditions of the SLA]
• Service hours: 8 a.m. to 10 p.m. on business days
• Availability: 99.5% or more
a) 0.3 b) 2.1 c) 3.0 d) 3.6

Q76. Peter plans to open his own coffee shop. He uses break-even analysis to evaluate the
feasibility. He needs to rent a coffee making machine at 20 dollars per day. The average
cost of coffee ingredients is 0.40 dollars per cup and the cost of a plastic cup is 0.10
dollars. He sets a price at 1.50 dollars per cup. What is the sales revenue a day at the
break-even point?
a) 10 b) 25 c) 30 d) 75

Q77. There is an enterprise whose current liabilities valued 2,400 dollars and the current
assets valued 5,000 dollars including inventory assets valued 200 dollars. What is an acid
test ratio (in percentage) of the enterprise?
a) 108 b) 148 c) 200 d) 220

Q78. Break-even point of the new product is 12,000 units a month. Fixed cost is 800,000
dollars a month and variable cost is 20 dollars per unit. Based on the information above,
which of the following is a selling price of the new product?
a) 46.67 b) 66.67 c) 86.67 d) 89.23
Q79. A cost schedule showing total costs of the production is given below. Which of the
following is an appropriate combination of the average cost of producing 2 units, and the
marginal cost of producing the 5th unit?
Number of Total Cost
Output
0 40
1 50
2 60
3 70
4 80
5 90
6 100

Average cost of producing 2 units Marginal cost of producing 5th unit

a) 10 5
b) 10 10
c) 30 10
d) 30 20

Q56. The arrow diagram below shows the original plan of a project.

If the project plan is changed as shown in the table below, which of the following impacts
project completion date?

Activities Changes
A, F, and G These activities are completed on schedule as planned.
B This activity is completed on the 33rd day after the start of the project.
C The activity is completed 2 days earlier than planned.
D and E These activities are completed 1 day later than planned.
a) The project completion date is accelerated by 1 day.
b) The project completion date is delayed by 1 day.
c) The project completion date is delayed by 3 days.
d) The project completion date is neither accelerated nor delayed.

Q57. A company is creating a development plan for job A. The first developer can perform
this job alone in 10 days. Moreover, the first developer can perform this job in 6 days with
the second developer. How many days will be required for the second developer to perform
this job alone? Here, owing to communication, the work efficiency for each developer is
reduced by 10% and the decimal needs to be rounded up.
a) 10 b) 11 c) 12 d) 15

Q75. Products A, B, C, and D are to be introduced to the market. The table below shows the
expected profit for each product with three (3) sales forecasts (High, Medium, and Low) that
are estimated to occur in accordance with the probability in the table. Which of the
following is the product that is expected to make the highest profit according to the expected
value principle?

High Medium Low

Product
Profit Probability Profit Probability Profit Probability
($) (%) ($) (%) ($) (%)
A 100,000 75 20,000 20 -40,000 5
B 130,000 60 30,000 30 -20,000 10
C 150,000 50 40,000 30 -20,000 20
D 100,000 70 10,000 20 -50,000 10

a) A b) B c) C d) D

Q77. With the carryover from the previous month and the quantity of inventory transactions
for a product shown in the table below, what is the unit price of the product for the
succeeding period using the periodic average method?
Date Transaction Received Shipped Unit price
Quantity Quantity
1 Carryover from previous month 200 60
2 Purchase 500 70
5 Sales 600
10 Purchase 800 60
 15 Sales 400
20 Purchase 500 70
30 Sales 700
Carryover for next month 300 ?

a) 64.50 b) 65.00 c) 65.40 d) 70.00

Q78. The following inventory statement of Build-Up Property Company describes the status
of the inventory since the beginning of the year 2014. If this company uses a first-in-first-out
(FIFO) method for the inventory asset valuation, what is the inventory value at the end of the
year 2014?

Build-Up Property
Company Inventory
Statement
Units Unit
For the year ending December Price
31, 2014 Value
Beginning inventory, January 1, 2014 100 10 1,000
Net Purchases
Purchase #1 500 14 7,00
Purchase #2 400 12 0
4,80
Cost of goods available for sale 0
Total sold units 400
Ending inventory, December 31, ?
2014
a) 7,080 b) 7,600 c) 7,800 d) 8,000

Q79. A company has planned to provide a product with a fixed cost of $128,000, a variable
cost per unit of $48, and a selling price per unit of $80. Which of the following is the point
of sales ($) to become break-even?
a) 240,000 b) 320,000 c) 480,000 d) 560,000

Q52. A project has been defined to contain the activities along with their required times for
completion as shown in the table below. Which of the following is the critical path for this
project?

Activity Activity Time Immediate

Number (weeks) Predecessor’s
Activity Number
 1 Collection requirements
2 Analyze process
3 Analyze data
4 Design Process
5 Design data
6 Design screens
7 Design reports
8 Programming
9 Test and Documentation
10 Install
3
2 1
2 2
6 2
3 3
2 3,4
4 4,5
5 6,7
7 7
2 8,9

a) 1-2-3-5-7-9-10 b) 1-2-3-5-7-8-10
c) 1-2-4-7-9-10 d) 1-2-4-6-8-10

Q78. Three products, A, B, and C, are processed by two (2) machines, M1 and M2.
Processing must be conducted in the order of M1 → M2. The time required for each
machine to process each product is shown in the table below.
Under these conditions, which of the following is the processing order of three (3)
products that results in the shortest time from the beginning of the processing until all
products are finished? Here, when M1 has processed a product, it can successively process
another product.

Machine
M1 M2
Product
A 7 3
B 5 6
C 4 2
a) A → C → B b) B → A → C
c) B → C → A d) C → B → A

Q54. As shown in the arrow diagram below, there is a project consisting of eight activities A
through G. Which of the following is the appropriate combination of the earliest finish time
(EFT) and latest start time (LST) of activity G?
 EFT LST
a) 30 60
b) 30 80
c) 50 60
d) 50 80

Q55. According to EVM (Earned Value Management), the budget of a software development
project is $10,000 and the project duration is planned for 10 weeks. After 4 weeks, it is
revealed that only 30% of the work has been completed against a cost of $4,200. What is the
cost performance index?
a) 0.126 b) 0.300 c) 0.420 d) 0.714

Q78. When the FIFO method is applied to the purchase and selling record shown below,
what is the inventory value at the end of March?

Units Purchase Selling price

price per unit
per unit
March 1 Stock held 400 0.4
4 Purchased 600 0.42
8 Sold 500 0.6
10 Purchased 500 0.43
15 Purchased 800 0.42
20 Sold 1000 0.6
24 Purchased 200 0.44
 30 Sold 500 0.6

a) 214 b) 241 c) 300 d) 880

Q65. The purchase of two types of IT devices A and B is being examined. The payout period is
set in consideration of the useful life of each of the devices. Which of the following is an
appropriate description for the minimum amount of annual profit necessary to recover the
amount of investment within the set payout period for A and B? Here, the annual profit is
made evenly every year, and the interest rate is not considered.

A B
Amount of investment (10,000 yen) 90 300
Payout period (years) 3 5

a) It is necessary for A and B to make the same amount of annual profit.

b) It is necessary for A to make twice the annual profit than that of B.
c) It is necessary for B to make 1.5 times the annual profit than that of A.
d) It is necessary for B to make twice the annual profit that of A.