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92. Medina Corp. had the following information available for the year: Beginning
inventory of goods in process (40% complete, $1,100): 200 units; Ending inventory of
goods in process (80% complete): 400 units; Total units started during the year: 3,200
units. The number of units transferred to finished goods during the year is:

Select one:

a. 3,200 units.

b. 3,400 units.

c. 3,000 units.

d. 3,160 units.

Câu hỏi 2
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65. Canoe Company uses a job order cost accounting system and allocates its overhead on
the basis of direct labor costs. Canoe Company's production costs for the year were: direct
labor, $30,000; direct materials, $50,000; and factory overhead applied, $6,000. The
overhead application rate was:

Select one:

a. 5.0%.

b. 12.0%.

c. 20.0%.

d. 500.0%.

Câu hỏi 3
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27. Which one of the following items is normally not a manufacturing cost?

Select one:

a. Direct materials.

b. Direct labor.

c. General and administrative expenses.

d. Factory overhead.

Câu hỏi 4

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78. Equivalent units of production are equal to:

Select one:

a. The number of units introduced into the process that period.

b. The number of units that could have been completed if all effort had been applied to
units that were started and completed that period.

c. The number of finished units actually produced that period.

d. The number of units still in process that period.

Câu hỏi 5

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9. Materials that are used in support of the production process but are not clearly
identified with units or batches of product are called:

Select one:

a. Secondary materials.

b. General materials.

c. Indirect materials.

d. Direct materials.

Câu hỏi 6

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79. Which of the following is not one of the four steps in accounting for production
activity in a period?

Select one:

a. Analyze equivalent units.

b. Analyze the physical flow of units.

c. Determine over or underapplied overhead.

d. Determine cost per equivalent unit.

Câu hỏi 7

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14. Raw materials that physically become part of the product and can be traced to specific
units or batches of product are called:

Select one:

a. Goods in process.

b. Raw materials sold.

c. Direct materials.

d. Indirect materials.

Câu hỏi 8

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11. Classifying costs by behavior involves:

Select one:

a. Identifying fixed cost and variable cost.

b. Identifying all costs.

c. Identifying costs in a physical manner.

d. Identifying cost of goods sold and operating costs.

Câu hỏi 9

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77. A measure of the productivity of a process with respect to its use of direct materials,
direct labor, or overhead, and an expression of the activity of a process as the number of
units that would have been processed during a period if all effort had been applied to units
that were started and finished during the period, is called:

Select one:

a. A job cost sheet.

b. Manufacturing overhead.

c. Equivalent units of production.

d. Units in process.

Câu hỏi 10

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35. Ajax Company accumulated the following account information for the year:
Beginning raw materials inventory: $6,000; Indirect materials cost: $2,000; Indirect labor
cost: $5,000; Maintenance of factory equipment: $2,800; Direct labor cost: $7,000. Using
the above information, total factory overhead costs would be:

Select one:

a. $16,800.

b. $15,800.

c. $ 9,800.

d. $13,000.

Câu hỏi 11

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58. A job cost sheet shows information about each of the following items except:

Select one:

a. The name of the customer.

b. The overhead costs assigned to the job.

c. The costs incurred by the marketing department in selling the job.

d. The direct labor costs assigned to the job.

Câu hỏi 12

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83. A system of accounting in which the costs of each process are accumulated separately
and then assigned to the units of product that passed through the process is a:

Select one:

a. Manufacturing cost accounting system.

b. Process cost accounting system.

c. General cost accounting system.

d. Job order cost accounting system.

Câu hỏi 13

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24. Another title for goods in process inventory is:

Select one:

a. Direct materials inventory.

b. Work in process inventory.

c. Conversion costs.

d. Indirect materials inventory.

Câu hỏi 14

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32. A manufacturing company has a beginning finished goods inventory of $14,600, raw
material purchases of $18,000, cost of goods manufactured of $32,500, and an ending
finished goods inventory of $17,800. The cost of goods sold for this company is:

Select one:

a. $21,200.

b. $29,300.

c. $32,500.

d. $47,100.

Câu hỏi 15

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84. Which of the following characteristics applies to process cost accounting and not to
job order cost accounting?

Select one:

a. Labor time ticket for each employee.

b. Equivalent units of production.

c. Identifiable lots of production.

d. Use of a predetermined overhead rate.

Câu hỏi 16

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39. Total manufacturing costs incurred during the year do not include:

Select one:

a. Factory supplies used.

b. Goods in process inventory, beginning balance.

c. Direct labor.

d. Direct materials used.

Câu hỏi 17

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40. If beginning and ending goods in process inventories are $5,000 and $15,000,
respectively, and cost of goods manufactured is $170,000, what is the total manufacturing
cost for the period?

Select one:

a. $180,000.

b. $160,000.

c. $175,000.

d. $155,000.

Câu hỏi 18

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38. The following information from Hardy Co. for the current year: Direct materials used:
$5,000; Direct Labor: $7,000; Total Factory overhead: $5,100; Beginning goods in
process: $3,000; Ending goods in process: $4,000.. Hardy Co.'s cost of goods
manufactured for the current year is:

Select one:

a. $12,000.

b. $16,100.

c. $18,100.

d. $17,100.

Câu hỏi 19

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51. The two basic types of cost accounting systems are:

Select one:

a. None of the above

b. Job order costing and customized service costing.

c. Job order costing and perpetual costing.

d. Job order costing and customized product costing.

Câu hỏi 20

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15. A mixed cost:

Select one:

a. Does not change with changes in the volume of activity within the relevant range.

b. Requires the future outlay of cash and is relevant for future decision making.

c. Contains a combination of fixed costs and variable costs.

d. Is directly traceable to a cost object.