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MCQs

Total Questions : 163 | Page 11 of 17 pages
Question 101. Which one of the following is an example of spoilage?
  1.    short lengths from wood work
  2.    defective aluminum cans recycled by manufacturer
  3.    detection of defective pieces before shipment
  4.    all of above
 Discuss Question
Answer: Option B. -> defective aluminum cans recycled by manufacturer
Answer: (b).defective aluminum cans recycled by manufacturer
Question 102. An amount of spoilage that is not natural in a specific production process is categorized as
  1.    normal scrap
  2.    normal spoilage
  3.    abnormal spoilage
  4.    weighted spoilage
 Discuss Question
Answer: Option C. -> abnormal spoilage
Answer: (c).abnormal spoilage
Question 103. The sum of beginning work in process inventory units and started units, is subtracted from the sum of ending work in process inventory units and transferred out units of goods, to calculate
  1.    Gross weighted spoilage
  2.    inventoriable spoilage
  3.    partial spoilage
  4.    total spoilage
 Discuss Question
Answer: Option D. -> total spoilage
Answer: (d).total spoilage
Question 104. The units of normal spoilage are divided to total completed units, rather than total actual produced units to calculate
  1.    normal spoilage rates
  2.    abnormal spoilage rates
  3.    normal scrap rates
  4.    abnormal scrap rates
 Discuss Question
Answer: Option A. -> normal spoilage rates
Answer: (a).normal spoilage rates
Question 105. The stage in production process, where the manufactured goods are checked; whether the units are acceptable or not is classified as
  1.    rework point
  2.    inspection point
  3.    spoilage point
  4.    scrap point
 Discuss Question
Answer: Option B. -> inspection point
Answer: (b).inspection point
Question 106. The production units that do not meet customer specification, but can be sold to other customers as finished goods are classified as
  1.    reduced work
  2.    spoilage
  3.    rework
  4.    scrap
 Discuss Question
Answer: Option C. -> rework
Answer: (c).rework
Question 107. The normal spoilage is subtracted from total spoilage to calculate
  1.    abnormal spoilage
  2.    Gross weighted spoilage
  3.    inventoriable spoilage
  4.    partial spoilage
 Discuss Question
Answer: Option A. -> abnormal spoilage
Answer: (a).abnormal spoilage
Question 108. An example of rework is
  1.    short lengths from wood work
  2.    defective aluminum cans recycled by manufacturer
  3.    detection of defective pieces before shipment
  4.    none of above
 Discuss Question
Answer: Option C. -> detection of defective pieces before shipment
Answer: (c).detection of defective pieces before shipment
Question 109. If the transferred out total cost is $1850000 and the number of good units (produced), then the cost per good unit transferred out and completed can be
  1.    245.1724
  2.    255.1724
  3.    278.1724
  4.    268.1724
 Discuss Question
Answer: Option B. -> 255.1724
Answer: (b).255.1724
Question 110. The aspects of accounting for scrap includes
  1.    physical tracking
  2.    non-inventoriable costing
  3.    inventory costing
  4.    both a and c
 Discuss Question
Answer: Option D. -> both a and c
Answer: (d).both a and c

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