1. The Singer Company manufactures several different products.

Unit costs associated with

Product ICT101 are as follows:
Direct materials $ 60
Direct manufacturing labor $ 10
Variable manufacturing overhead $ 18
Fixed manufacturing overhead $ 32
Sales commissions (2% of sales) $ 4
Administrative salaries $ 16
Total $140
What are the variable costs per unit associated with Product ICT101?
A) $18 B) $22 C) $88 D) $92
2. Which of the following statements about net income (NI) is true?
A) NI = operating income plus nonoperating revenue.
B) NI = operating income plus operating costs.
C) NI = operating income less income taxes.
D) NI = operating income less cost of goods sold.
3. Sherry's Custom Jewelry sells a single product. 700 units were sold resulting in $7,000 of
sales revenue, $2,800 of variable costs, and $1,200 of fixed costs.
Contribution margin per unit is:
A) $4.00
B) $4.29
C) $6.00
D) None of these answers are correct.
4. Gross margin is:
A) sales revenue less variable costs
B) sales revenue less cost of goods sold
C) contribution margin less fixed costs
D) contribution margin less variable costs
5. O'Reilly Enterprises manufactures digital video equipment. For each unit $2,950 of direct
material is used and there is $2,000 of direct manufacturing labor at $20 per hour.
Manufacturing overhead is applied at $35 per direct manufacturing labor hour. Calculate the
cost of each unit
A) $4,950
B) $9,950
C) $8,450
D) $11,950
1. Biaya yang terdiri dari biaya bahan baku, biaya tenaga kerja langsung, biaya
overhead pabrik BBB + BTKL + BOP adalah untuk menentukan? biaya produksi
2. Unit selesai ditambah unit dalam proses akhir dikali presentasi penyelesaian disebut? Unit
ekuivalen
3. Joint Product / Produk bersamaadalah beberapa macam produk yang dihasilkan bersama-
sama dengan menggunakan satu macam/ beberapa macam bahan baku, tenaga kerja, dan
biaya overhead pabrik yang sama tetapi input tersebut tidak dapat diikuti jejaknya kepada
setiap produk tertentu
4. Produk dibuat secara massal Barang jadi antara produk satu dengan lainnya relatif sama,
Tidak untuk memenuhi pesanan, Bertujuan mengisi gudang, Ciri dari metode Harga pokok
proses
5. BEP is a conditon that total revenues equal total costs, that is where the operating income is
zero
6. Residual material left over when making a product is called scrap
7. A ________ is a grouping of individual indirect cost items. cost pool
8. The cost that increase in total when the actual level of activity increases is called Variable
cost
9. Total revenues minus total variable costs is contribution margin
10. Nancy's Niche sells a single product. 8,000 units were sold resulting in $80,000 of sales
revenue, $20,000 of variable costs, and $10,000 of fixed costs.
The contribution margin percentage is...