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Q4.A consumer packaged goods company would likely use process costing. True Fals

ID: 2546032 • Letter: Q

Question

Q4.A consumer packaged goods company would likely use process costing.

True
False

Q6.Consider a desset making plant which manufactures pies, cakes, and ice creams. Fill in the blanks to indicate whether the cost is direct or indirect. Pie crust would be a(n) ___________ cost

Q7.Janitorial services would be a(n) ______________ cost.

Q8.Factory rent would be a(n) _______________ cost.

Q9.Pie filling would be a(n) ____________ cost.

Q10.Hydro for the plant would be a(n) ______________ cost

Q11.Job-order costing is most effective for:

homogeneous products

mass-produced products

batch-produced products

Q12.The source document that details material costs is a:

materials ticket

materials requisition

materials detail ledger

Q13.Using budgeted rates in place of actual rates represents this type of costing:

budgeted costing

regular costing

normal costing

Q14.A labour time ticket should always include the following four items:

job number, employee number, annual salary, materials used

employee number, account number, job number, hours worked

employee number, job number, hours worked, hourly rate

Q15.A company uses labour hours as their overhead allocation base. If they estimate annual overhead costs of $800,000 and annual labour hours of 170,000, what would their budgeted overhead application rate be?

$4.71

$40.71

$26.20

Q16.In a process costing environment, products should be:

homogeneous

continuously produced

Both a and b

Q17.If 5,000 physical units are 30% complete, how many equivalent units exist?

1500

2500

3500

Q18.Direct labour is a(n):

overhead cost

conversion cost

both a and b

Q19.Which of the following is not a step in the process costing process?

create a diagram showing all activity centres

calculate equivalent units

calculate production costs per unit

Q20.Process A incurs the following costs: Direct materials: $60,000, Direct labour: $45,000, Factory overhead: $55,000. What are the total conversion costs for Product A?

$105,000

$115,000

$100,000

Q21.Activity Based Costing is:

easy to implement and easy to maintain.

difficult to implement and difficult to maintain.

Easy to implement and difficult to maintain.

Q22.ABC can be used in conjunction with job-order costing and process-costing to allocate:

overhead costs

prime costs

Neither a nor b

Q23.An appropriate cost driver for machine maintenance would be:

Change orders

Production runs

machine hours

Q24.Which of the following is not a step in the Activity Based Costing setup process?

calculate activity production rates

develop an activity map

assign appropriate cost drivers

Q25.If the budgeted rate per production run is $4.87, and Product X requires 4 production runs, how much production setup cost should be allocated to Product X?

$14.58

$16.67

$19.48

a.

homogeneous products

b.

mass-produced products

c.

batch-produced products

Explanation / Answer

Q. 4. True.

Q. 6. Pie crust would be a direct cost.

Q. 7. Janitorial services would be an indirect cost.

Q. 8. Factory rent would be an indirect cost.

Q. 9. Pie filling would be a direct cost.

Q. 10. Hydro for the plant would be an indirect cost.

Q. 11. c. Batch produced products.

Q. 12. b. Materials requisition.

Q. 13. c. Normal Costing

Q. 14. c. Employee number, job number, hours worked, hourly rate.

Q. 15. a. $ 4.71

Q. 16. c. Both a and b.

Q. 17. a. 1,500

Q. 18. b. Conversion cost.

Q. 19. a. Create a diagram showing all activity centres.

Q. 20. c. $ 100,000.

Q. 21. b. Difficult to implement and difficult to maintain.

Q. 22. a. Overhead costs.

Q. 23. c. Machine hours.

Q. 24. b. Develop an activity map.

Q. 25. c. $ 19.48.