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Chapter 3 Activity Based Costing
Chapter 3 Activity Based Costing
2 The activities that are performed each time a batch is produced are:
batch-level activities
facility-level activities
process-level activities
product-level activities
3 In a functional-based cost accounting system, which of the following activity drivers is used to
assign fixed overhead costs to products?
batch-level activities
facility-level activities
process-level activities
Unit-level activities
4 In a “pure” ABC system, which of the following would not be assigned to products?
batch-level activities
facility-level activities
process-level activities
product-level activities
11 The costing system that first traces costs to activities and then traces costs from activities to
products is a (n) ________?
activity based costing system
traditional costing
marginal costing
contract costing
13 Factors that measure the demand placed on overhead activities by individual products are called
________?
Materials
Energy
Activity drivers
None of the above
14 The data structure that uses a table to represent the logical connections of a database is called a
(n) ___________?
Relational structure
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All of the above
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