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Total Questions : 79 | Page
5
of 8 pages
Question 41.
If the total manufacturing cost is $40000 and the total units manufactured is 500 units, then the per unit cost would be
$80
$65
$7
$35
See Solution
Discuss Question
Answer: Option A. ->
$80
Answer:
(a).
$80
Question 42.
The cost computed by dividing total manufacturing cost and total manufactured units is known as
per unit cost
total cost
total indirect cost
total effective cost
See Solution
Discuss Question
Answer: Option A. ->
per unit cost
Answer:
(a).
per unit cost
Question 43.
If the cost per unit is $70 and the total number of units manufactured in company are 6000, then the total manufacturing cost would be
$240,000.00
$320,000
$210,000
$420,000
See Solution
Discuss Question
Answer: Option D. ->
$420,000
Answer:
(d).
$420,000
Question 44.
In cost accounting, the types of inventory do not include
direct materials inventory
work in process inventory
finished goods inventory
indirect material inventory
See Solution
Discuss Question
Answer: Option D. ->
indirect material inventory
Answer:
(d).
indirect material inventory
Question 45.
If the direct service labor is $7000, the idle time wages are $2000 and the overtime premium is $950, then the total figure would be
$5,850
$5,950
$9,950
$10,050
See Solution
Discuss Question
Answer: Option C. ->
$9,950
Answer:
(c).
$9,950
Question 46.
The calculation of product cost, gathering information for planning and analyzing information for decisions making are the features of
information accounting
cost accounting
analyzing accounts
marketing costs
See Solution
Discuss Question
Answer: Option B. ->
cost accounting
Answer:
(b).
cost accounting
Question 47.
In an income statement, when costs become cost of sold goods and manufactured products are sold, such costs are
inventoriable costs
finished costs
factory overhead costs
manufacturing overhead costs
See Solution
Discuss Question
Answer: Option A. ->
inventoriable costs
Answer:
(a).
inventoriable costs
Question 48.
The terms used in manufacturing cost systems are
manufacturing costs
prime costs
conversion costs
both b and c
See Solution
Discuss Question
Answer: Option D. ->
both b and c
Answer:
(d).
both b and c
Question 49.
The direct service labor is $5000, the idle time wages are $1000 and the overtime premium is $450, then the total figure would be
$4,450
$6,450
$21,500
$14,300
See Solution
Discuss Question
Answer: Option B. ->
$6,450
Answer:
(b).
$6,450
Question 50.
The prime cost is $50000 and the direct manufacturing labor is $10000, then the direct material cost will be
$40,000
$60,000
$52,000
$20,000
See Solution
Discuss Question
Answer: Option A. ->
$40,000
Answer:
(a).
$40,000
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