Quiz

In: Business and Management

Submitted By lizsimon1984
Words 347
Pages 2
1. (TCO F) Computing unit product costs involves averaging in:

Job-Order Costing
Process Costing

A
Yes
No


B
Yes
Yes


C
No
Yes


D
No
No


(Points : 5)
Choice A.
Choice B.
Choice C.
Choice D.


2. (TCO F) Process costing would be appropriate for each of the following except: (Points : 5)
custom furniture manufacturing.
oil refining.
grain milling.
newsprint production.


3. (TCO F) Unizat Corporation uses the weighted-average method in its process costing system. The following information pertains to one of the company's processing departments for a recent month:


Units
Material Cost

Beginning work in process
30,000
$22,000

Started during the month
80,000
$72,000

Units completed
85,000


Ending work in process
25,000





All materials are added at the beginning of the process. The cost per equivalent unit for materials is closest to: (Points : 5)
$0.86
$0.90
$1.10
$1.18


4. (TCO F) The journal entry to record the incurrence of indirect labor costs is: (Points : 5)
a Wages Payable
XXX

Manufacturing Overhead
XXX



b Work In Process
XXX

Wages Payable
XXX



c Manufacturing Overhead
XXX

Wages Payable
XXX



d Wages Payable
XXX

Work in Process
XXX





5. (TCO F) Stickles Corporation incurred $79,000 of actual Manufacturing Overhead costs during August. During the same period, the Manufacturing Overhead applied to Work in Process was $75,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: (Points : 5)
debit to Manufacturing Overhead of $79,000.
credit to…...

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