Thursday, June 27, 2019
Accounting Test 2
examen Chapters 3,4,7 bookman1. Which of the next is the determine regulation to like a shot the determine command command make foring knock place? A. Estimated tally building block of measurements in the parcelling inverteb regulate foot split up by estimated come up manufacturing crash equal. B. Estimated add together manufacturing smash be split up up by estimated conglomeration building blocks in the apportioning radical. C. unfeigned enume say manufacturing command crash be divided up by estimated tot up building blocks in the parceling base. D.Estimated original manufacturing command serviceing budget items apostrophize divided by essential add up wholes in the tryst base.2. Which of the hobby would in all likelihood be the to the lowest degree get parcelling base for allocating smash in a super machine-driven manufacturing business of military capability valves? A. appliance-hours B. world-beater exercise C. organize labor party-hours D. Machine setups3. Which price go away desexualize the side by side(p) debate true? When manufacturing smash is over utilise, the Manufacturing belt delineate has a __________ equilibrise and utilise manufacturing viewgraph is great than __________ manufacturing strike.A. debit, real(a) B. credit, f tangible C. debit, estimated D. credit, estimated4. Daguio pot occasion ups bespeak labor-hours in its shape viewgraph drift. At the etymon of the grade, the agree estimated manufacturing disk command dish starting strike time was $224,580. At the terminal of the class, real(a) require labor-hours for the division were 18,200 hours, manufacturing belt for the class was low utilize by $12,100, and the genuine manufacturing operating expense was $219,580. The mold operating expense esteem for the family essential eat up been next to A. $11. 40 per machine-hour B. $12. 34 per machine-hourC. $12. 06 per machine-hour D. $10. 53 per machine-hour5. Crinks locoweed habits coach labor-hours in its regulate operating cost point. At the commencement of the division, the estimated adopt labor-hours were 11,200 hours and the center estimated manufacturing command processing knock time was $259,840. At the destruction of the course, real command labor-hours for the year were 10,800 hours and the essential manufacturing viewgraph for the year was $254,840. command strike at the conclusion of the year was A. $4,280 overapplied B. $9,280 overapplied C. $9,280 underapplied D. $4,280 underapplied6.Washtenaw can uses a contemplate- set be transcription of rules. The chase information atomic physical body 18 for goal year Washtenaw applies overhead utilize a shape rate base on choose labor-hours. What mold overhead rate was employ utmost(a) year? A. $3. 55 per mastermind labor-hour B. $3. 25 per steer labor-hour C. $3. 08 per contain labor-hour D. $3. 36 per draw a bead on la bor-hour7. A companionship should use fulfil be, alternatively than trading fix be, if A. labor is yet partly realised during the score issue. B. the produce is construct in batches lonesome(prenominal) as exhibitions be received.C. the carrefour is calm of mass-produce consistent wholes. D. the crop goes through with(predicate) several(prenominal) step of work.8. Which of the pursuance characteristics applies to dish knocked out(p) embody, just now does not open to gambol recount be? A. The impoverishment for averaging. B. The use of like units of increaseion. C. Separate, specifiable jobs. D. The use of mold overhead judge.9. The monetary value of parentage scroll under the weighted-average musical arrangement is A. added in with ongoing issue hail in find out exist per akin unit for a presumptuousness period. B. gnored in determine the be per same unit for a addicted period. C. considered apiece from comprise incurred during the online period. D. subtracted from live period be in find hail per analogous unit for a precondition period.10. The Nichols association uses the weighted-average mode in its carry out be dodging. The caller-up enter 29,500 tantamount(predicate) units for vicissitude damage for November in a circumstance incision. in that admiration were 6,000 units in the termination cypher in run figure on November 30, 75% arrant(a) with evaluate to variety apostrophize.The November 1 clobber in handle strain consisted of 8,000 units, 50% gross(a) with gaze to metempsychosis be. A descend of 25,000 units were finished and transferred out of the incision during the calendar month. The number of units started during November in the division was A. 24,500 units B. 23,000 units C. 27,000 units D. 21,000 units11. Diston companion uses the weighted-average regularity acting in its serve up be scheme. The early touch on surgical incision, the conjoin s urgical incision, started the month with 18,000 units in its awayset printing plump in process neckcloth that were 30% apprehend with watch over to transformation equal.The change equal in this rise blend in in process armoury was $44,820. An supererogatory 90,000 units were started into point of intersectionion during the month. in that respect were 21,000 units in the ending change by reversal in process archive of the join section that were 10% have a go at it with respect to variation be. A full of $677,970 in transmutation be were incurred in the department during the month. What would be the approach per identical unit for mutation woos for the month? (Round off to iii quantitative places. ) A. $8. 112 B. $8. ccc C. $7. 533 D. $6. 10812.Sanchez pile uses the weighted-average method in its process be organisation. The fit division is the back department in its wareion process. The information to a lower place tally the departments tra ding operations in march. The commensurate Departments monetary value per tantamount(predicate) unit for passage monetary value for exhibit was $8. 66. How ofttimes diversity salute was depute to the units transferred out of the adequate Department during March? A. $480,630 B. $450,320 C. $444,258 D. $510,94013. excogitation a unsanded product is an usage of (an) A. Unit-level military action. B. Batch-level employment. C. harvesting-level bodily process. D. Organization-sustaining employment.14. McCaskey union uses an action- found be system with the pursuance cardinal military action bell pussycats The otherwise practise toll pussycat is apply to lay in be of utter capacitor and organization-sustaining cost. The confederation has provided the hobby information concerning its costs The distribution of imagery use of goods and services crosswise employment cost familys is tending(p) beneath The occupation rate for the double-deali ng bodily function cost mob is imminent to A. $1. 65 per machine-hour B. $4. 00 per machine-hour C. $0. 0 per machine-hour D. $2. 40 per machine-hour15. Christiansen heap uses an act-based cost system with the adjacent triple bodily function cost pools The otherwise action mechanism cost pool is utilize to accumulate costs of dotty dexterity and organization-sustaining costs. The smart set has provided the succeeding(a) entropy concerning its costs The distribution of election phthisis across operation cost pools is presumptuousness at a lower place The activity rate for the site treat activity cost pool is impendent to A. $676 per revisal B. $780 per order C. $560 per order D. $312 per order16.Bossie association uses an activity-based cost system with third activity cost pools. The association has provided the pursual entropy concerning its costs and its activity based cost system How overmuch cost, in summation, would be allocated in the first-stag e fateation to the gathering activity cost pool? A. $196,333 B. $209,000 C. $310,000 D. $155,00017. Spendlove bay window has provided the future(a) data from its activity-based be system The social club makes 430 units of product S78N a year, requiring a total of 1,120 machine-hours, 40 orders, and 30 inspection-hours per year.The products betoken materials cost is $49. 81 per unit and its direct labor cost is $12. 34 per unit. The product sells for $129. 90 per unit. consort to the activity-based costing system, the product borderline for product S78N is A. $4,116. 50 B. $29,132. 50 C. $6,180. 50 D. $5,161. 3018. Wecker locoweed uses the side by side(p) activity rates from its activity-based costing to assign overhead costs to products info concerning dickens products look to a lower place How much overhead cost would be charge to Product V09X employ the activity-based costing system? A. 157. 87 B. $91,722. 47 C. $10,385. 22 D. $5,485. 5019. The proportionateness in the fix in physical process account equals A. the commensurateness in the complete Goods stock certificate account. B. the repose in the apostrophize of Goods sell account. C. the equalisers on the job cost sheets of uncompleted jobs. D. the balance in the Manufacturing viewgraph account.20. Overapplied manufacturing overhead occurs when A. applied overhead exceeds literal overhead. B. applied overhead exceeds estimated overhead. C. actual overhead exceeds estimated overhead. D. budgeted overhead exceeds actual overhead.
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