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65. Canoe Company uses a job order cost accounting system and allocates its overhead on the
basis of direct labor costs. Canoe Company's production costs for the year were: direct labor,
$30,000; direct materials, $50,000; and factory overhead applied, $6,000. The overhead
application rate was:
Select one:
a. 500.0%.
b. 5.0%.
c. 20.0%.
d. 12.0%.
Câu hỏi 2
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58. A job cost sheet shows information about each of the following items except:
Select one:
a. The direct labor costs assigned to the job.
b. The costs incurred by the marketing department in selling the job.
c. The overhead costs assigned to the job.
d. The name of the customer.
Câu hỏi 3
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56. Large aircraft producers such as McDonnell Douglas normally use:

Select one:
a. Process costing.
b. Full costing.
c. Mixed costing.
d. Job order costing.
Câu hỏi 4
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25. The total cost of goods completed during the accounting period for a manufacturer is called:
Select one:
a. Ending finished goods inventory.
b. Cost of goods manufactured.
c. Total manufacturing costs.
d. Ending goods in process inventory.
Câu hỏi 5
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83. A system of accounting in which the costs of each process are accumulated separately and
then assigned to the units of product that passed through the process is a:
Select one:
a. General cost accounting system.
b. Process cost accounting system.
c. Job order cost accounting system.
d. Manufacturing cost accounting system.
Câu hỏi 6
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91. Medina Corp. had the following information available for the year: Beginning inventory of
goods in process (40% complete, $1,100): 200 units; Ending inventory of goods in process (80%
complete): 400 units; Total units started during the year: 3,200 units. Using FIFO method,
Equivalent units of production for the year are:
Select one:
a. 3,320 units.
b. 3,520 units.
c. 3,240 units.
d. 3,200 units.
Câu hỏi 7
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69. Austin Company uses a job order cost accounting system. The company's executives
estimated that direct labor would be $2,000,000 (200,000 hours at $10/hour) and that factory
overhead would be $1,500,000 for the current period. At the end of the period, the records show
that there had been 180,000 hours of direct labor and $1,200,000 of actual overhead costs. Using
direct labor hours as a base, what was the predetermined overhead allocation rate?
Select one:
a. $6.67 per direct labor hour.
b. $7.50 per direct labor hour.
c. $6.00 per direct labor hour.
d. $8.33 per direct labor hour.
Câu hỏi 8
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35. Ajax Company accumulated the following account information for the year: Beginning raw
materials inventory: $6,000; Indirect materials cost: $2,000; Indirect labor cost: $5,000;
Maintenance of factory equipment: $2,800; Direct labor cost: $7,000. Using the above
information, total factory overhead costs would be:
Select one:
a. $ 9,800.
b. $13,000.
c. $15,800.
d. $16,800.
Câu hỏi 9
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9. Materials that are used in support of the production process but are not clearly identified with
units or batches of product are called:
Select one:
a. Indirect materials.
b. General materials.
c. Direct materials.
d. Secondary materials.
Câu hỏi 10
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44. Use the following data to determine the cost of goods manufactured: Beginning finished
goods inventory: $ 10,800; Direct labor: $30,600; Beginning goods in process inventory: $7,200;
General and administrative expenses: $13,500; Direct materials used: $40,500; Ending goods in
process inventory: $9,000; Indirect labor: $6,300; Ending finished goods inventory: $9,500;
Indirect materials: $13,500; Depreciation – factory equipment: $7,500.
Select one:
a. $110,100.
b. $ 96,600.
c. $113,700.
d. $102,000.
Câu hỏi 11
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2. Managerial accounting is different from financial accounting in ?
Select one:
a. Managerial accounting is more focused on the organization as a whole and financial
accounting is more focused on subdivisions of the organization.
b. Managerial accounting includes many projections and estimates whereas financial
accounting has a minimum of predictions.
c. Managerial accounting is used extensively by investors, whereas financial accounting is
used only by creditors.
d. Managerial accounting never includes nonmonetary information.
Câu hỏi 12
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64. A company has an overhead application rate of 125% of direct labor costs. How much
overhead would be allocated to a job if it required total labor costing $20,000?
Select one:
a. $ 5,000.
b. $ 16,000.
c. $125,000.
d. $ 25,000.
Câu hỏi 13
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93. Medina Corp. had the following information available for the year: Beginning inventory of
goods in process (40% complete, $1,100): 200 units; Ending inventory of goods in process (80%
complete): 400 units; Total units started during the year: 3,200 units.If the weighted average
inventory method were used, the equivalent units for the year would be
Select one:
a. 3,240.
b. 3,320.
c. 3,520.
d. 3,200.
Câu hỏi 14
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38. The following information from Hardy Co. for the current year: Direct materials used:
$5,000; Direct Labor: $7,000; Total Factory overhead: $5,100; Beginning goods in process:
$3,000; Ending goods in process: $4,000.. Hardy Co.'s cost of goods manufactured for the
current year is:
Select one:
a. $16,100.
b. $18,100.
c. $12,000.
d. $17,100.
Câu hỏi 15
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30. Which of the following accounts would all appear on a manufacturing statement?
Select one:
a. Direct labor, indirect labor, sales salaries.
b. Factory buildings, delivery equipment, and depreciation on factory equipment.
c. Raw materials, goods in process, finished goods.
d. Raw materials, factory insurance expired, indirect labor.
Câu hỏi 16
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16. A fixed cost:

Select one:
a. Does not change with changes in the volume of activity within the relevant range.
b. Changes with changes in the volume of activity within the relevant range.
c. Is directly traceable to a cost object.
d. Requires the future outlay of cash and is relevant for future decision making.
Câu hỏi 17
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77. A measure of the productivity of a process with respect to its use of direct materials, direct
labor, or overhead, and an expression of the activity of a process as the number of units that
would have been processed during a period if all effort had been applied to units that were
started and finished during the period, is called:
Select one:
a. Manufacturing overhead.
b. A job cost sheet.
c. Equivalent units of production.
d. Units in process.
Câu hỏi 18
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79. Which of the following is not one of the four steps in accounting for production activity in a
period?
Select one:
a. Determine cost per equivalent unit.
b. Analyze the physical flow of units.
c. Analyze equivalent units.
d. Determine over or underapplied overhead.
Câu hỏi 19
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76. If a company applies overhead to production with a predetermined rate, a credit balance in
the Factory Overhead account at the end of the period means that:
Select one:
a. Actual overhead was less than the overhead amount charged to production.
b. The bookkeeper has made an error because the debits don't equal the credits.
c. The overhead was underapplied for the period.
d. The balance will be carried forward to the next period as an overhead cost.
Câu hỏi 20
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81. Aniston Enterprises manufactures stylish hats. All materials are introduced at the beginning
of the manufacturing process. Conversion costs are incurred uniformly throughout the
manufacturing process. Information for the process for the month of May 2007 follows: Goods
in Process, April 30: 50,000 units (100% complete for direct materials; 40% complete for
conversion costs); ----------Actual costs of direct materials was $70,500; actual conversion costs
were $34,050;--------------Units started in May: 225,000 units;-------- Units completed in May:
200,000 units;--------- Goods in Process, May 31: 75,000 units (100% complete for direct
materials; 20% complete for conversion costs). -------------Direct materials added in May
$342,000 actual costs; Conversion costs added in May $352,950 actual costs. If Aniston
Enterprises uses the FIFO method of process costing, the equivalent units of work completed in
May 2007 were:
Select one:
a. Direct Materials : 225,000 Conversion Costs:225,000
b. Direct Materials : 275,000 Conversion Costs: 200,000
c. Direct Materials : 225,000 Conversion Costs: 195,000
d. Direct Materials :200,000 Conversion Costs:195,000

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