The relevance of a particular cost to a decision is determined by:
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1 .Which of the following types of costs are prime costs?
A Direct materials and direct labor. B Direct materials, direct labor, and overhead. C Direct labor and overhead. D Direct materials and overhead.
2 .Which of the following costs would decrease if production levels were increased within the relevant range?
A Total variable costs. B Fixed costs per unit. C Total fixed costs. D Variable costs per unit.
3 .The accountant for Champion Brake Inc. applies overhead based on machine hours. The budgeted overhead and machine hours for the year are $260,000 and 16,000, respectively. The actual overhead and machine hours incurred were $275,000 and 20,000. The cost of goods sold and inventory data compiled for the year is as follows:DirectMaterials$50,000COGS450,000WIP(units)100,000FinishedGoods (units)150,000What is the amount of over/under applied overhead for the year?
A $65,000 B $50,000 C $15,000 D $$67,000
4 .Which of the following choices shows the proper treatment of sales commissions and abnormal spoilage charges when calculating a manufactured good's inventoriable cost?
A Sales Commissions:Exclude;Abnormal Spoilage:Exclude B Sales Commissions:Include;Abnormal Spoilage:Exclude C Sales Commissions:Include;Abnormal Spoilage:Include D Sales Commissions:Exclude;Abnormal Spoilage:Include
5 .State College is using cost-volume-profit analysis to determine tuition rates for the upcoming school year. Projected costs for the year are as follows:Contribution margin per student $1,800Variable expenses per student $1,000Total fixed expenses $360,000Based on these estimates, what is the approximate breakeven point in number of students?
A 450 B 360 C 129 D 200
7 .There are a variety of ways of classifying costs of an object as either fixed or variable. The most accurate method is considered to be:
A The high-low method. B The account analysis method. C The regression analysis method. D The engineering method.
8 .Anderson Corporation budgeted sales of 6,250 at $12 per unit but achieved sales of 5,000 at $15 per unit. Anderson would compute a selling price variance of:
A $3,750 B $0 C $18,750 D $15,000
9 .The only sales variance listed below that does not use contribution margin to compute results is:
A Sales volume variance B Market size variance C Market share variance D Sales price variance
10 .The performance measurement tool generally associated with the display of information evaluating multiple dimensions of business outcomes is referred to as the:
A Kaizen B Market value added C Return on Investment D Balanced scorecard
