11/23/22, 9:06 AM True or False: Cost Accounting and Control MA 3-A

True or False
Due
Nov 23 at 9:30am
Points
11
Questions
11
Available
Nov 23 at 8:30am - Nov 23 at 9:30am
1 hour
Time Limit
10 Minutes

Attempt History
Attempt Time Score
LATEST Attempt 1
10 minutes 7 out of 11

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Correct answers are hidden.

Score for this quiz:

7 out of 11
Submitted Nov 23 at 9:06am
This attempt took 10 minutes.

Question 1 1
/ 1 pts

Normal loss is a product cost while abnormal loss is a period cost.

 
True

 
False

https://usls.instructure.com/courses/18990/quizzes/197534 1/6
11/23/22, 9:06 AM True or False: Cost Accounting and Control MA 3-A

Incorrect
Question 2 0
/ 1 pts

Losses, whether normal or abnormal, are included in the EUP provided that the lost units have
absorbed the cost.

 
True

 
False

Question 3 1
/ 1 pts

When normal loss occurs at the start of the process in the first department, there is no adjustment for
lost units because the lost units have not yet absorbed the cost.

 
True

 
False

Question 4 1
/ 1 pts

https://usls.instructure.com/courses/18990/quizzes/197534 2/6
11/23/22, 9:06 AM True or False: Cost Accounting and Control MA 3-A

When normal loss occurs at the start of the process in the succeeding department, there is no
adjustment for lost units because  the lost units have not yet absorbed the cost.

 
True

 
False

Question 5 1
/ 1 pts

When abnormal loss occurs at the end of the process, the adjustment for lost units is based on
completed units. 

 
True

 
False

Question 6 1
/ 1 pts

When abnormal loss occurs at the start of the process, the adjustment for lost units is based on
completed units. 

 
True

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11/23/22, 9:06 AM True or False: Cost Accounting and Control MA 3-A

 
False

Question 7 1
/ 1 pts

When normal loss occurs at the end of the process, the adjustment for lost units is based on
completed units. 

 
True

 
False

Question 8 1
/ 1 pts

When normal loss occurs at the start of the process in the succeeding department, the adjustment for
lost unit cost would include the unit cost from the prior and succeeding departments. 

 
True

 
False

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11/23/22, 9:06 AM True or False: Cost Accounting and Control MA 3-A

Incorrect
Question 9 0
/ 1 pts

When normal loss occurs in the middle of the process in the succeeding department, the adjustment
for lost unit cost would include the unit cost from the prior department and half the unit cost of the
succeeding department. 

 
True

 
False

Incorrect
Question 10 0
/ 1 pts

When abnormal loss occurs at the end of the process, the adjustment for lost units is based on the
equivalent units of production. 

 
True

 
False

Incorrect
Question 11 0
/ 1 pts

https://usls.instructure.com/courses/18990/quizzes/197534 5/6
11/23/22, 9:06 AM True or False: Cost Accounting and Control MA 3-A

Using alternative 2 in processing the detection of normal lost units during the process, the adjustment
for lost units would be absorbed by the good units transferred in from the prior department.

 
True

 
False

Quiz Score:
7 out of 11

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