Vanderbeck 17e Chapter 09 Test Bank 2

CHAPTER 9: COST ACCOUNTING FOR SERVICE BUSINESSES
1. Which of the following is a characteristic of a service organization?

a. Provides a tangible product
b. Carries large inventories
c. Receives payments for physical properties
d. Service is consumed at time it is provided
ANSWER: d
RATIONALE: Answers a, b, and d all involve tangible products; only answer c involves a service.
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: PRIN.EDWA.16.1 - Introduction
ACCREDITING STANDARDS: AACSB Analytic
ACCT.AICPA.FN.03 - Measurement
BUSPROG.03 - Analytic
IMA-Business Applications
OTHER: Bloom's: Remembering
2. Which of the following is generally not considered a service organization?

a. Hair stylists
b. Lawyers
c. Autoparts stores
d. Plumbers
ANSWER: c
RATIONALE: An auto parts store has as its principle function the selling of automobile parts rather than
a service. Although physical items are obtained from hair stylists, lawyers, and plumbers,
the principle function they perform is a service.
POINTS: 1
DIFFICULTY: Moderate
LEARNING OBJECTIVES: PRIN.EDWA.16.1 - Introduction
ACCREDITING STANDARDS: AACSB Reflective Thinking
BUSPROG.06 - Reflective Thinking
OTHER: Bloom's: Understanding
3. Examples of service businesses that would use job order costing would include all of the following except:
a. an accounting firm that has audit clients of various sizes and complexities.
b. a “quick oil change” shop that offers only basic maintenance services.
c. an automotive body repair shop specializing in collision repair.
d. a high end salon offering hair, manicure and spa services.
ANSWER: b
RATIONALE: The accounting firm, collision repair shop and the salon would have customers (jobs)
with varying complexities and sizes. Job order costing would be beneficial in these cases.
The oil change shop that offers only basic maintenance services such as oil changes,
would not have as many complexities among its customers as the others and would be
more akin to process costing.
POINTS: 1
Cengage Learning Testing, Powered by Cognero Page 1
LEARNING OBJECTIVES: PRIN.EDWA.16.64 - LO 9:1
IMA-Cost Management
4. A service firm, such as a law firm, would choose direct labor dollars over direct labor hours as a cost driver for
overhead because:
a. Overhead is more related to dollars charged than hours worked.
b. Labor hours are harder to track.
c. Labor rates change and thus overhead is automatically updated.
d. Partners and managers incur overhead equally.
ANSWER: a
RATIONALE: Overhead based on labor dollars takes into account that the higher paid individual often
incurs more overhead than someone with a smaller salary. A partner in a law firm uses
more administrative time and has a nice office than does a new attorney, although they
both may work the same number of hours.
POINTS: 1
IMA-Cost Management
5. An example of a direct cost that can be specifically identified with a job and does not have to be allocated to the job
using an overhead rate is:
a. travel expenses.
b. fringe benefits.
c. utilities.
d. office machine lease costs.
ANSWER: a
RATIONALE: Travel expenses can usually be specifically identified with a job.
POINTS: 1
DIFFICULTY: Easy
IMA-Cost Management
6. Lots of Locks is an upscale hair salon with eight stylists. Its budget information follows:
Budgeted direct labor cost $320,000
Budgeted overhead 160,000
Budgeted labor rate per hour $20
Since all of the stylists are paid the same rate, the proprietor allocates overhead to jobs based on direct labor
hours. Angela Arnold brought her wedding party to Lots of Locks for styling. It took four designers two hours each and
the supplies totaled $50. How much overhead was applied to the Arnold job?
a. $50
b. $80
c. $160
d. $500
ANSWER: b
RATIONALE: Predetermined overhead rate = Budgeted overhead / Budgeted cost driver Predetermined
overhead rate = $160,000 / 16,000 direct labor hours* = $10 per hour. Applied overhead
= Predetermined overhead rate x actual cost driver for job Applied overhead = $10 x 8
hours = $80. (2 designers x 4 hours) * Budgeted direct labor cost / Budgeted labor rate =
Budgeted direct labor hours $320,000 / $20 = 16,000 hours
POINTS: 1
IMA-Cost Management
OTHER: Bloom's: Applying
7. Boyle’s Body Shop repairs automobiles that have been involved in collisions. Its budget information follows:
Since all of Boyle’s technicians are paid the same rate, Boyle allocates overhead to jobs based on direct labor hours. Paul
Evans brought his car to Boyle for fender repair. It took 6 hours and the new parts for the job totaled $200. What was the
total cost of the Evans job?
a. $410
b. $200
c. $260
d. $325
ANSWER: a
RATIONALE: Predetermined overhead rate = Budgeted overhead / Budgeted cost driver Predetermined
overhead rate = $500,000 / 20,000 direct labor hours* = $25 per hour. Applied overhead
= Predetermined overhead rate x actual cost driver for job Applied overhead = $25 x 6
hours = $150. * Budgeted direct labor cost / Budgeted labor rate = Budgeted direct labor
hours $200,000 / $10 = 20,000 hours
Direct materials $200
Direct labor (6 hours x $10) 60
Applied overhead 150
Total for job $410
POINTS: 1
IMA-Cost Management
8. Boyle’s Body Shop repairs automobiles that have been involved in collisions. Its budget information follows:
Since all of Boyle’s technicians are paid the same rate, Boyle allocates overhead to jobs based on direct labor hours. Paul
Evans brought his car to Boyle for fender repair. It took 5 hours and the new parts for the job totaled $200. If Evans was
charged $500, what was the percentage of profit to the selling price?
a. 35%
b. 60%
c. 50%
d. 25%
ANSWER: d
RATIONALE: Predetermined overhead rate = Budgeted overhead / Budgeted cost driver
Predetermined overhead rate = $500,000 / 20,000 direct labor hours* = $25 per hour.
Applied overhead = Predetermined overhead rate x actual cost driver for job Applied
overhead = $25 x 5 hours = $125. * Budgeted direct labor cost / Budgeted labor rate =
Budgeted direct labor hours $200,000 / $10 = 20,000 hours
Direct materials $200
Direct labor (5 hours x $10) 50
Applied overhead 125
Total for job $375
Profit for job = $500 - $375 = $125 Profit percentage = $125 / $500 = 25%
POINTS: 1
DIFFICULTY: Challenging
IMA-Cost Management
9. A report that compares the budgeted costs for the job to the actual costs incurred and indicates the variances is a:
a. Budget analysis.
b. Job cost sheet.
c. Cost analysis.
d. Cost performance report.
ANSWER: d
RATIONALE: A cost performance report compares budgeted cost to actual costs incurred for a job, and
indicates the variances.
POINTS: 1

DIFFICULTY: Easy
IMA-Cost Management
10. The first budget to be prepared for a professional services firm should be the:
a. Direct expense budget.
b. Labor budget.
c. Overhead budget.
d. Revenue budget.
ANSWER: d
RATIONALE: The revenue budget should be the first budget prepared because the amount of client
business must be projected before estimating the labor hours and overhead required.
POINTS: 1
DIFFICULTY: Easy
IMA-Budget Preparation
11. Items that should be considered in developing a revenue budget for a professional firm include all of the following
except:
a. Expected new business.
b. Expected mix of professional labor hours.
c. Expected mix of work.
d. All of these should be considered in preparing a revenue budget for a professional firm.
ANSWER: d
RATIONALE: A firm should consider expected new business, the mix of hours (due to different rates
charged), and the mix of work (different departments may bill at different rates).
POINTS: 1
DIFFICULTY: Easy
12. Which of the following should be included in computing a revenue budget for a professional services firm?
a. Wage rates.
b. Predetermined overhead rate.

c. Billing rate.
d. Direct costs.
ANSWER: c
RATIONALE: A professional firm would use billing rates multiplied by the estimated labor hours in each
category to determine budgeted revenue.
POINTS: 1
13. Hebert & Co. CPA’s anticipates that partners will bill 1,000 professional hours, managers will bill 7,500 professional
hours and staff accountants will bill 25,000 professional hours. Billing rates are $250, $150 and $75 for partners,
managers and staff accountants, respectively. What is Hebert & Co.’s budgeted revenue?
a. $5,462,500
b. $3,250,000
c. $5,175,000
d. $3,750,000
ANSWER: b
RATIONALE: Partners 1,000 hours x $250 $ 250,000
Mangers 7,500 hours x $150 1,125,000
Staff 25,000 hours x $ 75 1,875,000
Total budgeted revenue $3,250,000
POINTS: 1
14. Hebert & Co. CPA’s anticipates that partners will bill 1,000 professional hours, managers will bill 7,500 professional
hours and staff accountants will bill 25,000 professional hours. Billing rates are $250, $150 and $75 for partners,
managers and staff accountants, respectively, and salary rates are $100, $60 and $30 for partners, managers and staff
accountants, respectively. What is Hebert & Co.’s budgeted professional labor cost?
a. $3,500,000
b. $2,070,000
c. $2,500,000
d. $1,300,000
ANSWER: d
RATIONALE: Partners 2,000 hours x $100 $ 100,000
Mangers 7,500 hours x $ 60 450,000
Staff 25,000 hours x $ 30 750,000
Total budgeted professional labor cost $1,300,000
POINTS: 1
15. In a professional services firm, the term “overhead” refers to:

a. Expenses other than professional labor that can be traced to specific jobs.
b. Indirect labor costs.
c. Indirect expenses incurred to support the activities of the firm.
d. Indirect expenses incurred in the factory.
ANSWER: c
RATIONALE: Overhead in a professional services firm includes indirect expenses to support the firm’s
activities. These expenses will include indirect labor and other costs. Expenses that can
be traced to specific jobs are direct costs.
POINTS: 1
DIFFICULTY: Easy
IMA-Cost Management
16. All of the operating expenses in a professional firm are:

a. Overhead costs.
b. Period costs.
c. Labor costs.
d. Product costs.
ANSWER: b
RATIONALE: All of the operating expenses in a professional firm are period costs because they are
expensed as incurred as there is no inventory amounts to which they can be attached.
POINTS: 1
DIFFICULTY: Easy
IMA-Cost Management
17. A professional firm’s budgeted income statement would include all of the following lines except:
a. Cost of Goods Sold.
b. Overhead.
c. Revenue.
d. Labor.
ANSWER: a
RATIONALE: A professional services firm’s budget would not include cost of goods sold as goods are
not sold in a services firm.
POINTS: 1
DIFFICULTY: Easy
18. The practice of taking overhead costs previously in a single indirect cost pool and separating them into a number of
homogeneous cost pools with separate cost drivers for each pool is:
a. Peanut-butter costing.
b. Process costing.
c. Activity based costing.
d. Job costing.
ANSWER: c
RATIONALE: Activity based costing is the process of separating overhead costs into a number of
homogeneous cost pools with separate cost drivers for each pool.
POINTS: 1
DIFFICULTY: Easy
IMA-Cost Management
19. There are several advantages to using activity-based costing. Which of the following is one of these advantages?
a. Services not performed in a department are allocated a portion of the cost of operating that department.
b. Each department can choose the activity base that relates best to its cost.
c. Simplified costing is time-consuming and expensive to administer.
d. Activity-based rates are much less time-consuming to prepare.
ANSWER: b
RATIONALE: Activity-based costing is applied by activity, allowing a closer matching of the incurrence
of overhead and the application of it.
POINTS: 1
IMA-Cost Management
20. An example of an indirect cost that could be traced directly to individual jobs by examining invoices is:
a. Office rent.
b. Telephone and fax charges.
c. Depreciation expense on office machines.
d. Office supplies.
ANSWER: b
RATIONALE: An analysis of telephone bills could aid in charging telephone and fax charges directly to
clients.
POINTS: 1
IMA-Cost Management
21. The practice of assigning costs evenly to jobs using a single overhead rate when different jobs actually consume
resources in different proportions is sometimes called:
a. Smooth costing.
b. Process costing.
c. Activity-based costing.
d. Peanut-butter costing.
ANSWER: d
RATIONALE: Sometimes the practice of assigning costs evenly to jobs using a single overhead rate is
referred to as “peanut-butter” costing.
POINTS: 1
DIFFICULTY: Easy
IMA-Cost Management
22. Consider the budget information for Bert and Ernie Design firm:
Professional labor $1,000,000
Administrative labor 200,000
Lease expense 50,000
Design equipment depreciation 25,000
Samples and books 10,000
Utilities 20,000
Professional hours 100,000 hours
Number of rooms redone 2,000 rooms
Bert and Ernie decide there are two cost pools, design support, which is assigned to jobs based on the number of rooms
redone, and facilities costs, which is assigned to jobs based on the number of professional labor hours. The design support
cost pool includes design equipment depreciation and samples and books. The lease expense and utilities are considered
facilities costs.
What is the budgeted rate per cost driver for design support?
a. $17.50
b. $35.00
c. $ 0.35
d. $ 0.70
ANSWER: a
RATIONALE: Design support includes the following costs:
Depreciation of design equipment $25,000
Books and samples 10,000
Total design support costs $35,000
Divided by number of rooms redone 2,000
Rate per number of rooms redone $17.50
POINTS: 1
IMA-Cost Management
23. Consider the budget information for Bert and Ernie Design firm:
Professional labor $1,000,000
Administrative labor 200,000
Design equipment depreciation 25,000
Samples and books 10,000
Utilities 20,000
Professional hours 100,000 hours
Number of rooms redone 2,000 rooms
Bert and Ernie decide there are two cost pools, design support, which is assigned to jobs based on the number of rooms
redone, and facilities costs, which is assigned to jobs based on the number of professional labor hours. The design support
cost pool includes design equipment depreciation and samples and books. The lease expense and utilities are considered
facilities costs.
What is the budgeted rate per cost driver for facilities costs?
a. $17.50
b. $1.05
c. $.70
d. $37.50
ANSWER: c

RATIONALE: Facilities costs include the following costs:
Lease expense $ 50,000
Utilities 20,000
Total design support costs $ 70,000
Divided by number professional labor hours 100,000
Rate per number of professional labor hours $.70
POINTS: 1
IMA-Cost Management
24. Sanborn Architectural Designs Inc. has three partners that each earn $80,000 per year, and three associates that earn
$58,000 per year. Each partner and associate has 2,000 billable hours per year. Using an activity-based costing approach,
if a partner worked 10 hours on a project, the amount of labor cost that should be billed to the project is:
a. $200.
b. $320.
c. $400.
d. $500.
ANSWER: c
RATIONALE: Activity-based costing looks at the base in question--in this case, partners' salaries--and
disregards associates' salaries. Thus, a job would be billed as total cost divided by total
hours.
3 x $80,000 $240,000
= = $40 x 10 = $400
3 x 2,000 6,000
POINTS: 1
IMA-Cost Management
25. Shepherd and Ford, a CPA firm uses activity-based costing to determine the costs of its cases. Information about costs
follow:
Cost Pool Budgeted Costs Budgeted Cost Driver Budgeted Rate
Paraprofessional support $540,000 $1,800,000 professional labor cost $.30 / professional labor dollar
Secretarial support 900,000 3,000 partner labor hours $300 / partner labor hour
Facilities 500,000 25,000 professional labor hours $20 / professional labor hour
The Harrison audit required 80 professional hours, 20 of which were partner hours, and labor costs totaled $20,000. How
much overhead was assigned to the Harrison audit?
a. $12,400
b. $14,000
c. $6,000
d. $13,600
ANSWER: d
RATIONALE: Paraprofessional support $.30 x $20,000 $ 6,000
Secretarial support $300 x 20 hours 6,000
Facilities $20 x 80 hours 1,600
$13,600
POINTS: 1
IMA-Cost Management
26. Hunter and Quinn Collision Repair uses activity-based costing to determine the costs of its cases. Information about
costs follow:
Cost Pool Budgeted Costs Budgeted Cost Driver
Paint shop operations
and clean up $300,000 750 paint jobs
Machine costs 120,000 1,500 machine hours
Facilities 80,000 2,000 labor hours
Seth’s car was repaired after he was involved in a rear-end collision. The repair involved 3 hours of machine time, 5
hours of labor at $30 per hour, and the rear of the car was repainted. How much overhead was assigned to Seth’s repair
job?
a. $2,000
b. $941
c. $990
d. $840
ANSWER: d
RATIONALE: Cost Pool Budgeted Rate Seth’s job Overhead
$300,000 / 750 = $400 per 1 job $400
Paint shop
paint job
$120,000 / 1,500 = $80 per 3 hours 240
Machine costs
mach. hr.
$80,000 / 2,000 = $40 per 5 hours 200
Facilities
labor hr.
$840
POINTS: 1
IMA-Cost Management

27. Lawrence and Louis Law Firm uses activity-based costing to determine the costs of its cases. Information about costs
follow:
Cost Pool Budgeted Costs Budgeted Cost Driver Budgeted Rate
Legal support $1,500,000 $2,000,000 professional labor cost $.75 / professional labor dollar
Secretarial support 800,000 4,000 partner labor hours $200 / partner labor hour
Facilities 600,000 12,000 professional labor hours $50 / professional labor hour
The Laurel case required 60 professional hours, 20 of which were partner hours, and labor costs totaled $10,000. If direct
costs relating to the case were $1,000, what were the total costs of the Laurel case?
a. $23,000
b. $25,500
c. $21,500
d. $15,500
ANSWER b
:
RATION Legal support $.75 x $10,000 $ 7,500
ALE: Secretarial support $200 x 20 hours 4,000
Facilities $50 x 60 hours 3,000
Total overhead applied $14,500
Labor costs $10,000
Overhead costs 14,500
Direct costs 1,000
Total costs of Laurel case $25,500
POINTS: 1
DIFFICU Moderate
LTY:
LEARNIN PRIN.EDWA.16.66 - LO 9:3
G OBJEC
TIVES:
ACCRED AACSB Analytic
ITING ST ACCT.AICPA.FN.03 - Measurement
ANDARD BUSPROG.03 - Analytic
S: IMA-Cost Management
28. Sanborn Architectural Designs Inc. has three partners that each earn $80,000 per year, and three associates that earn
$58,000 per year. Each partner and associate has 2,000 billable hours per year. Using a simplified approach, if a partner
worked 10 hours on a project, the amount of labor cost that should be billed to the project is:
a. $350.
b. $200.
c. $320.
d. $345.
ANSWER: d
RATIONALE: A simplified approach generates an average rate (total earnings divided by total hours):
(3 x $80,000) + (3 x $58,000)
6 x 2,000
If a job used 10 hours, then the rate times the hours worked is:
$414,000 = $34.50 x 10 hours = $345
12,000
POINTS: 1
IMA-Cost Management
29. Natasha's Interior Designs has support staff for its professional designers. The two professionals work a total of 1,800
hours each and make $45,000 each per year. The total support budget is $90,000, of which $60,000 is professional
support, and $30,000 is general office overhead. A job requiring 30 professional hours should be billed how much for
overhead if a simplified costing approach is used and hours is the cost driver?
a. $25
b. $30
c. $600
d. $750
ANSWER: d
RATIONALE: Divide the total overhead incurred of $90,000 by the hours worked by the two
professionals, 1,800 hours each, which results in $25 an hour. If a job takes 30 hours,
then $25 × 30 hours = $750.
$90,000
= $25
3,600 hrs.
$25 × 30 hours = $750
POINTS: 1
IMA-Cost Management
30. Thomas and James, a law firm, has support staff for its attorneys. The two attorneys work a total of 2,000 hours each
and make $80,000 each per year. The total support budget is $200,000, of which $160,000 is professional support, and
$40,000 is general office overhead. A job requiring 50 professional hours should be billed how much for overhead if a
simplified costing approach is used and labor cost is the cost driver?
a. $625
b. $2,000
c. $2,500
d. $1,000
ANSWER: c
RATIONALE: Labor cost is calculated by determining that each associate works for $40 an hour
($80,000 / 2,000 = $40 per hr.). If two attorneys each work 2,000 hours, or a total of
4,000 hours, at $40 an hour, the total labor cost is $160,000. The overhead of $200,000
divided by the cost driver labor cost of $160,000 gives an overhead rate of $1.25 per $1
of labor cost. If the job incurred professional pay of $2,000 (50 hours x $40), then
overhead applied should be $2,500.
POINTS: 1
IMA-Cost Management
31. Determining whether the benefit received from more refined information exceeds the cost of obtaining the information
is a(n):
a. Pricing decision.
b. Activity-based cost model.
c. Cost/benefit decision.
d. Cost performance report.
ANSWER: c
RATIONALE: A cost/benefit decision involves weighing the cost of obtaining more refined information
against the benefit that the additional information may have to the decision making
process. In some cases, the difference in the costs determined with the additional
information to the costs determined originally is not significant enough to change the
decision, so the benefit of obtaining the additional information did not justify the cost.
POINTS: 1
DIFFICULTY: Easy
IMA-Decision Analysis
32. Which of the following is not one of the categories of a balanced scorecard?
a. Customer
b. Financial
c. Learning and Growth
d. Quality
ANSWER: d
RATIONALE: The four categories of the balanced score card are: Learning and Growth, Internal
Business Processes, Customer and Financial.
POINTS: 1
DIFFICULTY: Easy
IMA-Performance Measurement
33. In creating a balanced scorecard, the number of quality defects would belong to which category of performance
measures?
a. Learning and Growth
b. Internal Business Processes
c. Customer
d. Financial
ANSWER: b
RATIONALE: The number of quality defects would be an indication of how efficient a company’s
production process is.
POINTS: 1
34. In creating a balanced scorecard, industry market share would belong to which category of performance measures?
c. Customer
d. Financial
ANSWER: c
RATIONALE: The industry market share would be a measure of how satisfied a company’s customers
are.
POINTS: 1
35. In creating a balanced scorecard, the extent of employee training on new processes would belong to which category of
performance measures?
c. Customer
d. Financial
ANSWER: a
RATIONALE: The extent of employee training on new processes would be an indication of how
satisfied and how well prepared a company’s employees are.
POINTS: 1
36. In creating a balanced scorecard, increasing operating income through cost reduction would belong to which category
of performance measures?
c. Customer
d. Financial
ANSWER: d
RATIONALE: The increase in operating income through cost reduction would be an indication of how
profitable the company.
POINTS: 1
37. Which of the following is the best example of a non-financial performance measure for the customer perspective of an
airline’s balanced scorecard?
a. Percentage of seats filled.
b. Pilot flight hours.
c. Percentage of on-time arrivals.
d. Revenue per flight.
ANSWER: a
RATIONALE: The percentage of seats filled would be an indication of customer satisfaction. Pilot flight
hours would be included in the learning and growth perspective as it is an indicator of
employee experience and training. Percentage of on-time arrivals is an indicator of
efficiency and would be included in the Internal Business Perspective. Revenue per flight
is a financial measure. Note to faculty: This problem could be amended so that the
student could answer the question about any one of the four perspectives of the balanced
scorecard for an airline.
POINTS: 1

38. Which of the following is the best example of a non-financial performance measure for the learning and growth
perspective of a college’s balanced scorecard?
a. Size of endowment.
b. Number of degrees awarded.
c. Number of conferences attended by faculty members.
d. Percentage of students retained from freshman to sophomore year.
ANSWER: c
RATIONALE: The number of conferences attended by faculty members is an indication of training or
growth. The size of the endowment is a financial measure. The number of degrees
awarded would be an internal business process measure and the percentage of students
retained from freshman to sophomore year would be an indication of customer
satisfaction. Note to faculty: This problem could be amended so that the student could
answer the question about any one of the four perspectives of the balanced scorecard for
a college.
POINTS: 1
39. Which of the following is the best example of a non-financial performance measure for the internal business process
perspective of a fast food restaurant’s balanced scorecard?
a. Number of repeat customers
b. Drive-through response times.
c. Monthly revenue growth.
d. Employee retention percentage.
ANSWER: b
RATIONALE: The drive-through times would be an indication of how well the company is performing
its processes, in this case serving meals quickly. The number of repeat customers would
be an indication of customer satisfaction. Monthly revenue growth would be a financial
measure. The employee retention percentage would be a measure of learning and growth
(employee satisfaction). Note to faculty: This problem could be amended so that the
student could answer the question about any one of the four perspectives of the balanced
scorecard for a fast food restaurant.
POINTS: 1

40. Which of the following is the best example of a financial performance measure for a hotel’s balanced scorecard?
a. Number of frequent-customer points awarded.
b. Time taken to register a guest.
c. Number of employee suggestions.
d. Revenue per available room.
ANSWER: d
RATIONALE: Revenue per available room would be a financial measure on a balanced scorecard. The
number of frequent-customer points awarded is a measure of repeat business, so it would
be a customer measure. The number of employee suggestions would be included as a
learning and growth measure, which the time taken to register a guest would be an
indication of how smoothly the internal business processes work. Note to faculty: This
problem could be amended so that the student could answer the question about any one of
the four perspectives of the balanced scorecard for a college.
POINTS: 1
41. When creating a balanced scorecard, the following guidelines should be followed in choosing performance measures
except:
a. There should not be too many performance measures.
b. There should be more financial measures than any of the other categories.
c. The measures should be consistent with company strategy.
d. Employees should be able to understand and have control over the performance measures on which they are
evaluated.
ANSWER: b
RATIONALE: A balanced scorecard should not be weighted toward financial measures. Too many
measures may cause employees to lose focus of what is important, and employees
should understand and have control over the performance measures on which they are
evaluated. The measures should be consistent with company strategy.
POINTS: 1
DIFFICULTY: Easy
42. The degree to which a product or service performs relative to its intended design is:
a. conformance quality.
b. service quality.
c. design quality.

d. process quality.
ANSWER: a
RATIONALE: Conformance quality measures how well the product or service performs relative to its
intended design.
POINTS: 1
DIFFICULTY: Easy
43. Design quality measures:

a. how many products are manufactured without defects.
b. how well the product or service performs relative to its intended design.
c. how much quality processes are improved.
d. how well the product or service satisfies customer needs.
ANSWER: d
RATIONALE: Conformance quality measures how well the product or service performs relative to its
intended design.
POINTS: 1
DIFFICULTY: Easy
44. On a cost of quality report, the cost of activities that are incurred to preclude the production of a product or the
execution of a service that does not conform to its design specifications is classified as a(n):
a. prevention cost.
b. appraisal cost.
c. internal failure cost.
d. external failure cost.
ANSWER: a
RATIONALE: On a Cost of Quality Report, the cost of activities that are incurred to preclude the
production of a product or the execution of a service that does not conform to its design
specifications is classified as a prevention cost.
POINTS: 1
DIFFICULTY: Easy

IMA-Cost Management
45. On a cost of quality report, employee training and supplier evaluation are examples of:
a. appraisal costs.
b. external failure costs.
c. internal failure costs.
d. prevention costs.
ANSWER: d
RATIONALE: Employee training and supplier evaluation are examples of prevention costs.
POINTS: 1
DIFFICULTY: Easy
IMA-Cost Management
46. On a cost of quality report, appraisal costs:

a. include the cost of quality circles where employees meet to discuss how they can improve processes.
b. are incurred to determine the value of a damaged product.
c. are incurred to identify which products do not conform to specification before they are shipped.
d. include the cost to correct defective units before they are shipped.
ANSWER: c
RATIONALE: On a cost of quality report, appraisal costs are incurred to identify which products do not
conform to specification before they are shipped.
POINTS: 1
DIFFICULTY: Easy
IMA-Cost Management
47. Product testing is an example of which type of cost on a cost of quality report?
a. Prevention.
b. Appraisal.
c. Internal failure.
d. External failure.
ANSWER: b
RATIONALE: Product testing is an appraisal cost.
POINTS: 1
DIFFICULTY: Easy

IMA-Cost Management
48. The cost of activities that are incurred to correct defective products before they are shipped are:
a. prevention costs.
b. appraisal costs.
d. external failure costs.
ANSWER: c
RATIONALE: The cost of activities that are incurred to correct defective products before they are
shipped are internal failure costs.
POINTS: 1
DIFFICULTY: Easy
IMA-Cost Management
49. On a cost of quality report, scrap and spoilage are repairs on defective equipment are examples of:
a. appraisal costs.
b. external failure costs.
d. prevention costs.
ANSWER: c
RATIONALE: Scrap and spoilage are repairs on defective equipment are examples of internal failure
costs.
POINTS: 1
DIFFICULTY: Easy
IMA-Cost Management
50. Cost of activities incurred to remedy shipment of defective products to customers are classified as:
a. prevention costs.
b. appraisal costs.
d. external failure costs.

ANSWER: d
RATIONALE: Cost of activities incurred to remedy shipment of defective products to customers are
classified as external failure costs.
POINTS: 1
DIFFICULTY: Easy
IMA-Cost Management
51. Which of the following would not be classified as an external failure cost on a cost of quality report?
a. customer support representatives.
b. labor costs to replace recalled brake parts on automobiles.
c. the cost of a batch of chemicals that was scrapped when too much acid was added.
d. a coupon for a free meal given to a customer because his steak was too well done.
ANSWER: c
RATIONALE: Scrap and spoilage costs are internal failure costs.
POINTS: 1
IMA-Cost Management
52. Which of the following is not true about quality costs?

a. Lost sales resulting from quality problems would be classified as external failure costs.
b. If a company is doing a good job in prevention activities, appraisal costs should be minimal.
c. It is generally less expensive if a defective good is shipped to a customer than if the defect is detected prior to
shipment.
d. Generally, if a company devotes resources to prevention, its appraisal, internal failure and external failure
costs should decline.
ANSWER: c
RATIONALE: Generally, external failure costs are more expensive than internal failure costs. External
failure costs include the cost of recalls, customer support, warranty obligations and legal
costs related to product liability. Internal failure costs may include the cost to fix the
product prior to its shipment, but that would be less expensive than having to fix it after
the customer has received it.
POINTS: 1
IMA-Cost Management
OTHER: Bloom's: Analyzing
53. Joleen Harmon, CPA, has two clients and uses a job order cost system. Client A requires 20 hours of partner time and
100 hours of staff time. Client B will use 12 hours of partner time and 75 hours of staff time. Partners are paid $85 an
hour and bill support time at 50% of their hourly rate. Staff are paid $25 an hour and bill support time at $20 per billable
hour. What is the total charge to each of these clients if profit is added at 20% over cost?
ANSWER:
Client A:
20 partner hours at $85 $1,700
Partner support, 50% × $1,700 850
Staff, 100 hours at $25 2,500
Staff support, 100 × $20 2,000
Total cost $7,050
Profit (20% × $7,050) 1,410
Client bill $8,460
Client B:
12 partner hours at $85 $1,020
Partner support, 50% × $1,020 510
Staff, 75 hours at $25 1,875
Staff support, 75 × $20 1,500
Total cost $4,905
Profit (20% × $4,905) 981
Client bill $5,886
POINTS: 1
IMA-Cost Management
54. Hicks and Greene, a CPA firm that uses job order costing, is analyzing the profitability of its audits. During the year,
the firm audited the Esterline Company, for which it charged $20,000. Budget information for the firm follows:
Direct labor:
Partners $ 1,500,000
Managers 2,900,000
Staff accountants 5,600,000
Total $10,000,000
Overhead:
Secretarial support $ 2,500,000
Fringe benefits 2,400,000
Utilities 800,000
Depreciation of office equipment 700,000
Communication expenses 500,000
Office supplies 300,000
Total $ 7,500,000

Partner, associates and paralegal hourly salary rates are $100, $60 and $20, respectively.
Budgeted and actual time for the Esterline audit follows:

Budget Actual
Partners 15 hours 18 hours
Associates 45 hours 43 hours
Paralegals 100 hours 108 hours
In addition, the firm incurred $2,320 in travel costs related to Esterline, but the firm had budgeted for $2,500 of direct
costs.
(a) Assuming that Hicks and Greene allocates overhead to jobs using direct labor cost as the cost driver, compute the
predetermined overhead rate.
(b) Compute the cost of the Esterline audit.
(c) Prepare a cost performance report for the Esterline audit.
(d) Compute the profit that Hicks and Greene had on the Esterline audit.
ANSWER: (a) Predetermined overhead rate = budgeted overhead / budgeted cost driver.
Predetermined overhead rate = $7,500,000 / $10,000,000 = 75%
(b) (c) Partner rate* $100 x 75% = $75 + $100 = $175

Associate rate* $60 x 75% = $45 + $60 = $105
Paralegal rate* $20 x 75% = $15 + $20 = $35
* Includes direct labor plus overhead based on direct labor cost.

Actual:
Partner 18 hours x $175 $3,150
Associate 43 hours x $105 4,515
Paralegal 108 hours x $35 3,780
Budgeted:
Partner 15 hours x $175 $2,625
Esterline Company
Cost Performance Report
For year ended December 31, 20--
Item Actual Result Budget Variance
Partners’ salaries and overhead $ 3,150 $ 2,625 $525 U
Managers’ salaries and overhead 4,515 4,725 210 F
Staff accountants’ salaries and
overhead 3,780 3,500 280 U
Direct costs 2,320 2,500 180 F
Total $13,765 $13,350 $415 U
U = Unfavorable; F = Favorable
(d) Revenue from the Esterline audit = $20,000 - 13,765 = $6,235 (31.2%)
POINTS: 1

ACCREDITING STANDARDS: ACCT.AICPA.FN.03 - Measurement
IMA-Cost Management
55. Domino Consulting has two departments, Information Technology Consulting and General Business Consulting. The
firm has Partners, Senior Consultants and Junior Consultants in each department. The firm is preparing its budgets for the
upcoming year.
The controller received the following information from the marketing department about anticipated demand for the firm’s
products in the upcoming year:
Department: Total Professional Hours:
Information Technology 32,000
General Business 40,000
The controller then worked with the human resources department to determine the following information about staffing
and salary rates for each department:
Information Technology General Business
Ratio of partner hours: senior
consultant hours: junior 1:2:7 1:2.5:6.5
consultant hours
Salary Rates per hour:

Partner $150 $125
Senior Consultant $75 $60
Junior Consultant $40 $30
The controller has also determined that in order to be profitable, billing rates should be three times the amount paid to
employees. The marketing department has determined that billing rates computed on that basis are comparable to what
other consulting firms charge.
(a) Prepare a revenue budget for Domino Consulting Company.
(b) Prepare a labor budget for Domino Consulting Company.

ANSWER: (a)
Domino Consulting Company
Revenue Budget
For the Year Ended December 31, 20--
Item Professional Hours* Billing Rate** Total Revenues
Information Technology:
Partner 3,200 $450 $ 1,440,000
Senior Consultant 6,400 225 1,440,000
Junior Consultant 22,400 120 2,688,000
Subtotal 32,000 $ 5,568,000
General Business:
Partner 4,000 $375 $ 1,500,000
Senior Consultant 10,000 180 1,800,000
Junior Consultant 26,000 90 2,340,000
Subtotal 40,000 $ 5,640,000
Total 72,000 $11,208,000

Professional hours were computed as follows:
Information Technology: 1+2+7 = 10
1/10 x 32,000 = 3,200 partner hours
2/10 x 32,000 = 6,400 senior consultant hours
7/10 x 32,000 = 22,400 junior consultant hours
General Business: 1+2.5+6.5 = 10
1/10 x 40,000 = 4,000 partner hours
2.5/10 x 40,000 = 10,000 senior consultant hours
6.5/10 x 40,000 = 26,000 junior consultant hours
** Billing rates were obtained by multiplying the appropriate salary rate by 3.

Domino Consulting Company
Professional Labor Budget
For the Year Ended December 31, 20--
Item Professional Hours* Wage Rate Total Labor Dollars
Information Technology:
Partner 3,200 $150 $ 480,000
Senior Consultant 6,400 75 480,000
Junior Consultant 22,400 40 896,000
Subtotal 32,000 $1,856,000
General Business:
Partner 4,000 $125 $ 500,000
Senior Consultant 10,000 60 600,000
Junior Consultant 26,000 30 780,000
Subtotal 40,000 $1,880,000
Total 72,000 $3,736,000
POINTS: 1
56. Kelley and Wright, Attorneys, have the following budgeted items for the month of May:
Fringe benefits $ 9,200
Depreciation - equipment 5,000
Utilities 2,000
Professional salaries (from budget) 20,000
Travel 2,400
Revenues (from budget) 68,000
Lease expense 6,700
Secretarial support 5,600
Professional dues and subscriptions 3,800
Prepare a budgeted income statement for the month of May.
ANSWER:
Kelley and Wright, Attorneys
Budgeted Income Statement

For the Month Ended May 31, 20--
Revenues (from Revenue budget) $68,000
Operating Costs:
Professional labor (from
Professional Labor Budget) $20,000
Overhead support * 32,300
Direct costs ** 2,400 54,700
Operating Income $13,300
*Overhead Budget:
Fringe benefits $ 9,200
Depreciation - equipment 5,000
Utilities 2,000
Lease expense 6,700
Secretarial support 5,600
Professional dues and subscriptions 3,800
Total $32,300
**Travel is usually a direct cost related to specific jobs.

POINTS: 1
57. Walters and Witt, a law firm, is analyzing the profitability of its cases. During the year, the firm represented the
Umberg Company in numerous routine legal issues, for which it charged a monthly retainer fee of $2,500. Budget
information for the firm follows:
Professional labor:
Partners $ 500,000
Associates 900,000
Paralegals 600,000
Total $2,000,000
Overhead:
Secretarial salaries $ 900,000
Depreciation of office equipment 300,000
Fringe benefits 400,000
Utilities 300,000
Communication expenses 250,000
Office supplies 150,000
Total $2,500,000
Partner, associates and paralegal hourly salary rates are $100, $60 and $20, respectively.
Actual time spent for the Umberg cases follows:

Actual
Partners 23 hours
Associates 42 hours
Paralegals 72 hours
Walters and Witt uses activity-based costing to determine the cost of its cases. With a consultant’s help, the firm has
developed the following information about cost pools:
Cost Pool Expenses Included Cost Allocation Base

Secretarial support Secretarial salaries Partner labor hours
Fringe benefits Fringe benefits Professional labor dollars
Depreciation, lease, utilities,
Office support communications and supplies Professional labor hours
(a) Compute the budgeted rate per unit of cost driver for each cost pool.
(b) Using activity-based costing, compute the cost of the Umberg work this year.
(c) Compute the profit that Walters and Witt had on the Umberg work this year.
ANSWER: (a)
Cost Pool Budgeted Costs Budgeted Cost Drivers Budgeted Rate
Secretarial support $ 900,000 5,000 partner hours* $180/ partner labor hour
20% professional labor
Fringe benefits 400,000 $2,000,000 dollars
$24/ professional labor
Office support 1,200,000** 50,000 hours* hour
*Budgeted hours:
Partners: $500,000/$100 = 5,000 hours
Associates $900,000/$60 = 15,000 hours
Paralegals $600,000/$20 = 30,000 hours
Total hours 50,000 hours
(b)
Actual professional labor:
Partner 23 hours x $100 $ 2,300
Total labor 137 hours $ 6,260
Overhead:
Secretarial support 23 hours x $180 $ 4,140
Fringe benefits $6,260 x 20% 1,252
Office support 137 hours x $24 3,288
Total overhead $ 8,680
Total $14,940
(c) Annual revenue for the Umberg work = $2,500 x 12 = $30,000

Profit = $30,000 - $14,940 = $15,060 (50.2%)
POINTS: 1
IMA-Cost Management
58. Dye and Dye, Attorneys-at-Law, each bill 1,500 hours per year and receive pay of $100,000 each. Four paralegals
work for the firm and each receives pay of $40,000 and works 2,000 hours per year. Overhead of $396,000 is anticipated,
of which $300,000 is attorney support, and the rest is paralegal support. Determine overhead under each of the following
circumstances:
a. A simplified cost approach is used based on hours.
b. A simplified cost approach is used based on payroll dollars.
An activity-based costing approach is used. Attorney support is based on labor costs,
c.
and paralegal support is based on hours worked.
ANSWER:
1,500 professional hours 3,000
(a) =
×2
2,000 paralegal hours × 8,000
=
4
Total hours 11,000
Overhead costs of $396,000 / 11,000 = $36 per hour
(b) $100,000 × 2 = $200,000

$ 40,000 × 4 = 160,000
$360,000 total payroll
$396,000 overhead / $360,000 payroll = $1.10 of overhead

per dollar of payroll
$100,000 × 2 = $200,000; $300,000 / $200,000 = $1.50 of

(c)
overhead per dollar of attorney payroll
$396,000 - $300,000 (attorney support) = $96,000

$96,000 / (4 × 2,000) = $12 per hour of paralegal support
POINTS: 1
PRIN.EDWA.16.70 - 9:4
IMA-Cost Management
59. Listed below are balanced scorecard measure for various companies. Label each as either Learning and Growth,
Internal Business Processes, Customer or Financial.
On-time departures Worldwide Airlines
Percentage of customers retained for next
season Hi-Growth Lawn Care
Drive-through waiting times Burger Boy Fast Foods
Profit margin Porter Company
Number of teachers on staff having
masters degrees Central High School
Number of customer complaints TV Cable Company
Number of defective products
manufactured Nyso Manufacturing
Percentage of customer accounts collected City Hospital
Rate of table turnover Neighborhood Chili Parlor
Number of employees receiving five, ten
and twenty year service pins Zimmerman Manufacturing
ANSWER: Internal business process - would indicate how well the
On-time departures
airline was sticking to its schedule.
Percentage of customers Customer - would indicate how satisfied customers were
retained for next season with their service this season.
Internal business process - would indicate how quickly
Drive-through waiting times
the company was preparing fast food orders.
Profit margin Financial
Number of teachers on staff Learning and growth - would be an indication of the
having masters degrees amount of training that the teachers have.
Customer - would be an indication of the level of
Number of customer complaints
customer satisfaction.
Number of defective products Internal business processes - would be an indication of
manufactured the efficiency of the manufacturing process.
Percentage of customer Financial - would be an indication of how much cash the
accounts collected hospital is collecting.
Internal business processes - would be an indication of
Rate of table turnover
how quickly patrons are being served.
Number of employees receiving
Learning and growth - employee longevity is an
five, ten and twenty year service
indication of employee satisfaction.
pins
POINTS: 1
IMA-Cost Management
60. Good Locks is a high end salon which offers hair cuts and styling and manicures and pedicures. Debbie Tresser is the
owner of Good Locks and she is working with a consultant to develop a balanced scorecard to be used to evaluate the
performance of Good Locks and to focus her efforts on making improvements to operations when necessary.
Required:
1. Name the four perspectives of a balanced scorecard.
2. For each of the four perspectives, name two measures Debbie should consider including in her scorecard.
ANSWER: 1. The four perspectives are: Learning and Growth, Internal Business Processes,
Customer and Financial
2. Potential perspectives include:

Learning and Growth:
Employee turnover
Number of continuing education hours attended by staff members
Number of licenses held by staff members
Internal Business Processes

Average wait time for appointments
Average time of service
Number of “accidents” where someone’s hair is dyed the wrong color, etc.
Number of hours without a safety incident
Board of health certification as to cleanliness
Customer
Number of customer complaints
Result of customer surveys
Number of repeat customers
Number of new customers resulting from referrals
Financial
Revenues
Operating income
Profit margin for each service
Booth rental income
POINTS: 1
61. Listed below are various costs from the Cost of Quality reports from various companies:
Debugging software that failed during a
test run Apollo Software Company
Customer returns Bull’s Eye Store

Cost of free meals because the meals were
not delivered to the table within 15 Webster’s Grille
minutes
Continuing education program about
Bolt and Hammer, CPA’s
common mistakes on tax returns
Depreciation of measurement equipment
used to determine that candy bars are Carry’s Chocolate
exactly 3.5 ounces
Parts and labor to service a recall of brake
Bubba’s Car Lot
parts
Labor cost of the worker who remelts
aluminum castings that did not meet Tracy Motor Company
specifications

The maintenance team performs the
regular 5,000 hour maintenance and Mercywood Manufacturing, Inc.
inspections on the CNC machine
The power level of each battery produced
On Demand Battery Co.
is tested prior to packaging
Identify each cost as a prevention cost, appraisal cost, internal failure cost or external failure cost.
ANSWER: Internal failure cost - debugging software would be
Debugging software
considered rework for a software company
External failure cost - indicates goods did not meet
Customer returns
customer expectations
Cost of free meals because the
meals were not delivered to the External failure cost - indicates service was not
table within 15 minutes performed in an acceptable manner
Continuing education program

about common mistakes on tax Prevention - this would be quality training for a CPA
returns
Depreciation of measurement
equipment used to determine Appraisal - this measurement takes place to ensure
that candy bars are exactly 3.5 candy meets specifications.
ounces
Parts and labor to service a External failure cost - a recall indicates parts having poor
recall of brake parts quality were delivered to customers
Labor cost of the worker who
Internal failure cost - this would indicate the castings
remelts aluminum castings that
were scrapped and the metal would be reused
did not meet specifications
The maintenance team performs
the regular 5,000 hour
maintenance and inspections on
the CNC machine Preventive - this would be preventive maintenance
The maintenance team performs

the regular 5,000 hour
maintenance and inspections on
the CNC machine Appraisal - this would be product testing
POINTS: 1
IMA-Cost Management
62. Jacobson Fabrication produces laundry machines. Its sales last year were $8,000,000. The following costs were
identified as being related to quality:

Warranty repairs $62,000
Rework 47,000
Machine repairs 38,000
Warranty replacements 54,000
Inspection 52,000
Supplier evaluation 36,000
Scrap 65,000
Preventive maintenance 49,000
Quality training 23,000
Product testing 80,000
Statistical process control 32,000
Legal fees for product liability claims 83,000
Customer support 36,000
Required:
1. Prepare a Cost of Quality Report for Jacobson for last year.
2. Based on the Cost of Quality Report prepared, what suggestions would you offer to Jacobson to improve its quality?
ANSWER:
Jacobson Fabrication
Cost of Quality Report
For Year Ended December 31, 201X
As a Percentage of
Cost Category Amount Sales
Prevention costs:
Supplier evaluation $ 36,000 .45%
Preventive maintenance 49,000 .61
Quality training 23,000 .29
Statistical process control 32,000 .40
Total prevention costs $140,000 1.75%
Appraisal costs:
Inspection $ 52,000 .65%
Product testing 80,000 1.00
Total appraisal costs $132,000 1.65%
Internal failure costs:
Rework $ 47,000 .59%
Machine repairs 38,000 .48
Scrap 65,000 .81
Total internal failure costs 150,000 1.88%
External failure costs:
Warranty repairs $ 62,000 .78%
Warranty replacements 54,000 .68
Legal fees for product liability claims 83,000 1.04
Customer support 36,000 .44
Total external failure costs $235,000 2.94%
Total quality costs $657,000 8.22%
2. Although Jacobson’s preventive quality costs were 1.75% of sales, the area in which
it spent the least was training. Perhaps if Jacobson spent more on training, employees
would manufacture better parts from the start, which would reduce the internal and
external failure costs. Jacobson might also consider investing more resources in
statistical process control to detect and eliminate deviations in the manufacturing process
more quickly.
POINTS: 1
IMA-Cost Management
OTHER: Bloom's: Analyzing

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CHAPTER 9: COST ACCOUNTING FOR SERVICE BUSINESSES

1. Which of the following is a characteristic of a service organization?

2. Which of the following is generally not considered a service organization?

Cengage Learning Testing, Powered by Cognero Page 4

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15. In a professional services firm, the term “overhead” refers to:

16. All of the operating expenses in a professional firm are:

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43. Design quality measures:

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46. On a cost of quality report, appraisal costs:

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52. Which of the following is not true about quality costs?

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Budgeted and actual time for the Esterline audit follows:

(c) Prepare a cost performance report for the Esterline audit.

(b) (c) Partner rate* $100 x 75% = $75 + $100 = $175

* Includes direct labor plus overhead based on direct labor cost.

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Salary Rates per hour:

(a) Prepare a revenue budget for Domino Consulting Company.

(b) Prepare a labor budget for Domino Consulting Company.

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** Billing rates were obtained by multiplying the appropriate salary rate by 3.

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**Travel is usually a direct cost related to specific jobs.

Actual time spent for the Umberg cases follows:

Cost Pool Expenses Included Cost Allocation Base

(c) Annual revenue for the Umberg work = $2,500 x 12 = $30,000

Overhead costs of $396,000 / 11,000 = $36 per hour

(b) $100,000 × 2 = $200,000

$396,000 overhead / $360,000 payroll = $1.10 of overhead

$100,000 × 2 = $200,000; $300,000 / $200,000 = $1.50 of

$396,000 - $300,000 (attorney support) = $96,000

2. Potential perspectives include:

Internal Business Processes

Customer returns Bull’s Eye Store

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Continuing education program

The maintenance team performs

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