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1 <i4 prev I Question #1 (of 19).. :: J: 1. value: Which of the following costs is not part of overhead costs? 0 Salary for supervisor 0 Lubrication 0 Salary for factory forklift operator 0 Sales commissions
2 prov I Question #2 (of 19) 2. value: The following information was given about Flag's costs for March: Salaries for line workers Cost of fabric Power for machines Manager's salary Supervisor's salary Sales commissions $ 22,000 $ 1,600 $ 650 $ 7,600 $ 5,800 $ 4,800 How much is Direct Labor? 0 $40,200 0 $29,600 0 $35,400 0 $22,000 < ) references
3 prov I Question #3 (of 19).. :: J: 3. value: Which of the following costs is not a period cost? 0 Sales commissions 0 Shipping costs of finished goods 0 Advertising 0 Indirect materials ('. Administrative salaries -,,.-
4 prov I Question #4 (of 19).. :: J: 4. value: All of the following are product costs for financial reporting except: 0 Indirect materials 0 Rent on factory space 0 Advertising n Direct labor -
5 prov I Question #5 (of 19) 5. value: You are provided the following information: Salaries for assembly workers Cost of materials Lubricants for machines Manager's salary Supervisor's salary Sales commissions $39,000 $ 3,300 $ 1,500 $11,000 $ 7,500 $ 6,500 Determine the amount of period cost. 0 $50,000 0 $17,500 0 $25,000 0 $39,000
6 prov I Question #6 (of 19).. :: J: 6. value: If the activity level increases, one would expect the fixed cost per unit to: 0 increase 0 decrease 0 remain unchanged n none of these -
7 prov I Question #7 (of 19).. :: J: 7. value: If the activity level drops by 19 /o, variable costs should: 0 decrease per unit cost of product 0 increase per unit cost of product 0 drop in total by 19 /o n remain constant in total -
8 prov I Question #8 (of 19) 8. value: A company's cost formula for maintenance is Y = $7,400 + $6.5X, where Xis machine-hours. During a period in which 3, 700 machine-hours are worked, the expected maintenance cost would be: 0 $48,100 0 $7,400 0 $24,050 0 $31,450
9 prov I Question #9 (of 19) 9. value: In March, Espresso Express had electrical costs of $ when the total volume was 4,550 cups of coffee served. In April, electrical costs were $ for 4,850 cups of coffee. Using the high-low method, what is the estimated fixed cost of electricity per month? (Round your intermediate calculations to 2 decimal places.) 0 $ $ $ $ l references
10 prov I Question #10 (of 19) 10. value: Last year, Barker Company's sales were $241,000, its fixed costs were $50,500, and its variable costs were $2 per unit. During the year, 80, 100 units were sold. The contribution margin was: 0 $30,300 0 $200,950 0 $80,800 0 $241,000
11 prov I Question #11 (of 19) 11. value: Cramer's, Inc., is a wholesale distributor of a unique business software application. The company's traditional income statement for the month follows: Cramer's, Inc. Traditional Format Income Statement For the Month Ended July 31 Sales Cost of goods sold $54,000 32,000 Gross margin Selling and administrative expenses: Selling Administrative Net operating income $11,800 7,600 22,000 19,400 $ 2,600 A total of $3,400 of the selling expenses and $1,200 of the administrative expenses are variable; the remainder are fixed. What is the company's contribution margin? 0 $19,400 0 $17,400 0 $22,000 0 $2,600-1 ) references
12 prov I Question #12 (of 19).. :: J: 12. value: Which of the following would be considered an indirect cost? 0 The cost of wood for the production of furniture 0 Wages for servers in a restaurant 0 Manager's salary 0 Lubricants for a machine
13 prov I Question #13 (of 19).. :: J: 13. value: Which of the following would be considered a direct cost? 0 Manager's salary 0 Lubricants for a machine 0 The cost of wood for the production of furniture 0 Wages for servers in a restaurant
14 prov I Question #14 (of 19) 14. value: Data concerning activity in the shipping department of Osan, Inc. are given below: Monday Tuesday Wednesday Thursday Friday Saturday Units Shipping Shipped Cost 10 $ $ $ $ $ $ 450 What is the fixed shipping cost per day using the least-squares regression method? (estimate using statistical software or see Appendix 2A for instructions concerning how to use Excel to compute this value.) (Do not round intermediate calculations and round final answer to the nearest whole dollar amount.) 0 $467 0 $450 0 $465 n $ ) references
15 prov I Question #15 (of 19) 15. value: Data concerning activity in the shipping department of Osan, Inc. are given below: Monday Tuesday Wednesday Thursday Friday Saturday Units Shipping Shipped Cost 12 $ $ $ $ $ $ 470 What is the variable shipping cost per day using the least-squares regression method? (estimate using statistical software or see Appendix 2A for instructions concerning how to use Excel to compute this value.) (Do not round intermediate calculations and round final answer to two decimal places.) 0 $ $ $ $ l references
16 prov I Question #16 (of 19).. :: J: 16. value: The cost of quality training is an example of: 0 prevention cost 0 external failure cost 0 internal failure cost 0 appraisal cost
17 prov I Question #17 (of 19).. :: J: 17. value: The cost of warranty repairs is an example of: 0 internal failure cost 0 appraisal cost 0 prevention cost 0 external failure cost
18 prov I Question #18 (of 19) 18. value: You are given the following information about Ozark: Year1 Sales $54,000 Year2 $ 67,500 Quality Training Costs $ 2,160 $ 1,890 Inspections $ 1,080 $ 1,620 Reliability Testing $ 675 $ 675 Warranty Repairs $ 1,890 $ 2,025 Cost of Field Services $ 1,215 $ 945 What happened to the inspection costs? 0 Remained unchanged as a percentage of sales 0 Increased from Year 1 to Year 2 both in total amount and as a percentage of sales 0 Decreased from Year 1 to Year 2 0 Increased from Year 1 to Year 2, but decreased as a percentage of sales < ) references
19 prov I Question #19 (of 19) I I next 19. value: You are given the following information about Ozark: Year1 Year2 Sales $58,000 $ 72,500 Quality Training Costs $ 2,320 $ 2,030 Inspections $ 1, 160 $ 1,740 Reliability Testing $ 725 $ 725 Warranty Repairs $ 2,030 $ 2, 175 Cost of Field Services $ 1,305 $ 1,005 What happened to total quality costs? 0 Decreased from Year 1 to Year 2 0 Remained unchanged as a percentage of sales 0 Increased from Year 1 to Year 2, but decreased as a percentage of sales 0 Increased from Year 1 to Year 2 both in total amount and as a percentage of sales
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