trắc nghiệm chương 4

Câu Hỏi 1
Đúng
Đạt điểm 1,00 trên 1,00
Đặt cờ
Đoạn văn câu hỏi
Erie Company uses the weighted-average method in its process costing system. The company
has only a single processing department. The company's ending work in process inventory
consisted of 36,000 units. The units in the ending work in process inventory were 50% complete
with respect to materials and 30% complete with respect to labor and overhead. If the costs per
equivalent unit for the current period were $5.50 for materials and $8.50 for labor and overhead,
the total cost assigned to the ending work in process inventory was:
Select one:
a.
$190,800.
b.
$160,200.
c.
$252,000.
d.
$151,200.
Phản hồi
The correct answer is: $190,800.
Câu Hỏi 2
Đúng
Đặt cờ
In a process costing system, the journal entry used to record the transfer of units from
Department A, a processing department, to Department B, the next processing department,
includes a debit to:
Select one:
a.
Finished Goods and a credit to Work in Process – Department B.
b.
Work in Process – Department B and a credit to Work in Process – Department A.
c.
Work in Process – Department A and a credit to Work in Process – Department B.
d.
Work in Process – Department B and a credit to Materials.
Phản hồi
The correct answer is: Work in Process – Department B and a credit to Work in Process – Department A.
Câu Hỏi 3
Đúng
Đặt cờ
Addingly Company uses the weighted-average method in its process costing system. The
following information pertains to one of its processing departments for the current month:
All materials are added at the beginning of the process. The cost per equivalent unit for
materials is closest to:
Select one:
a.
$1.48.
b.
$0.44.
c.
$0.34.
d.
$0.25.
Phản hồi
The correct answer is: $0.34.
Câu Hỏi 4
Đúng
Đặt cờ
Ontario Company uses the weighted-average method in its process costing system. The Baking
Department is the third department in its production process. The data below summarize the
department's operations during the current month:
The Baking Department's production report indicates that the cost per equivalent unit for
conversion cost for the current month was $8.24. How much conversion cost was assigned to
the units transferred out of the Baking Department during the current month?
Select one:
a.
$1,046,480
b.
$964,574.40
c.
$1,122,288
d.
$1,005,280
Phản hồi
The correct answer is: $1,046,480
Câu Hỏi 5
Đúng
Đặt cờ
The beginning work in process inventory in the Milling Department consisted of 10,000 units,
50% complete with respect to materials cost and 60% complete with respect to conversion
costs. The total cost of the beginning inventory was $60,000. During the month, 50,000 units
were transferred out of this department. The equivalent unit cost was computed to be $4.00 for
materials and $7.40 for conversion costs under the weighted-average method. Given this
information, the total cost of the units completed and transferred out of this department during
the month was:
Select one:
a.
$480,000.
b.
$570,000.
c.
$510,000.
d.
$540,000.
Phản hồi
The correct answer is: $570,000.
Câu Hỏi 6
Đúng
Đặt cờ
Barnes Company uses the weighted-average method in its process costing system. The
company sold 250,000 units during the current month. The following data were taken from the
company's accounting records:
What were the equivalent units of production for conversion costs in the Packing Department for
the current month?
Select one:
a.
235,000
b.
251,000
c.
247,000
d.
153,000
Phản hồi
The correct answer is: 247,000
Câu Hỏi 7
Đúng
Đặt cờ
Goethe Company uses the weighted-average method in its process costing system. The
following information was available about one of the company’s processing departments:
- There were 108,000 equivalent units of production with respect to conversion costs during the
current month.
- There were 15,000 units in the department's beginning work in process inventory, which were
two-thirds complete with respect to conversion costs.
- During the current month, 105,000 units were started and 100,000 were completed and
transferred out of the department.
The ending work in process inventory in the department:
Select one:
a.
consisted of 10,000 units.
b.
was 65% complete with respect to conversion costs.
c.
was 40% complete with respect to conversion costs.
d.
consisted of 5,000 units.
Phản hồi
The correct answer is: was 40% complete with respect to conversion costs.
Câu Hỏi 8
Đúng
Đặt cờ
Zook Company uses the weighted-average method in its process costing system. The following
data for the Mixing Department were taken from the company’s accounting records:
The equivalent units of production for conversion costs were:

Select one:
a.
200,000 units.
b.
204,000 units.
c.
222,000 units.
d.
224,000 units.
Phản hồi
The correct answer is: 224,000 units.
Câu Hỏi 9
Đúng
Đặt cờ
Golden Company uses the weighted-average method in its process costing system. The
following information was available for one of its processing departments:
- The beginning work in process inventory consisted of 16,000 units, which were 75% complete
with respect to conversion costs.
- The department converted the equivalent of 59,000 units of production during the current
month.
- A total of 50,000 units were completed and transferred out of that department during the
current month.
- The ending work in process inventory consisted of 12,000 units, which were 50% complete
with respect to conversion costs.
The number of units started during the month in that department was:
Select one:
a.
29,000 units.
b.
46,000 units.
c.
42,000 units.
d.
54,000 units.
Phản hồi
The correct answer is: 46,000 units.
Câu Hỏi 10
Đúng
Đặt cờ
Which of the following statements is (are) true?
Select one:
a.
A manufacturer of paper would ordinarily use process costing rather than job-order costing.
b.
If a company uses a process costing system it accumulates costs by processing department rather than
by job.
c.
The output of a processing department must be homogeneous in order to use process costing.
d.
All of the above are true statements.
Phản hồi
The correct answer is: All of the above are true statements.

trắc nghiệm chương 4

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

trắc nghiệm chương 4

Uploaded by

Copyright:

Available Formats

Câu Hỏi 1

The equivalent units of production for conversion costs were:

You might also like