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单选题 In a job-order costing system that is based on machine-hours, which of the following formulas is correct
学科：2023-2024-2 管理决策（英）
时间：2024-06-21 09:54:19
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题目1单选题
Direct costsA. are incurred to benefit a particular accounting periodB. are incurred due to a specific decisionC. can be easily traced to a particular cost objectD. are the variable costs of producing a product
题目2单选题
Which of the following would most likely NOT be included as manufacturing overhead in a furniture factoryA. The cost of the glue in a chairB. The amount paid to the individual who stains a chairC. The workman's compensation insurance of the supervisor who oversees productionD. The factory utilities of the department in which production takes place
题目3单选题
Manufacturing overhead includesA. all direct material, direct labor and administrative costsB. all manufacturing costs except direct laborC. all manufacturing costs except direct labor and direct materialsD. all selling and administrative costs
题目4单选题
Materials used in a factory that are not an integral part of the final product, such as cleaning supplies, should be classified asA. direct materialsB. a period costC. administrative expenseD. manufacturing overhead
题目5单选题
The salary paid to the president of a company would be classified on the income statement as a(n)A. administrative expenseB. direct labor costC. manufacturing overhead costD. selling expense
题目6单选题
In a job-order costing system that is based on machine-hours, which of the following formulas is correctA. Predetermined overhead rate = Actual manufacturing overhead ÷ Actual machine-hoursB. Predetermined overhead rate = Actual manufacturing overhead ÷ Estimated machine-hoursC. Predetermined overhead rate = Estimated manufacturing overhead ÷ Estimated machine-hoursD. Predetermined overhead rate = Estimated manufacturing overhead ÷ Actual machine-hours
题目7单选题
Which of the following is the correct formula to compute the predetermined overhead rateA. Predetermined overhead rate = Estimated total units in the allocation base ÷ Estimated total manufacturing overhead costsB. Predetermined overhead rate = Estimated total manufacturing overhead costs ÷ Estimated total units in the allocation baseC. Predetermined overhead rate = Actual total manufacturing overhead costs ÷ Estimated total units in the allocation baseD. Predetermined overhead rate = Estimated total manufacturing overhead costs ÷ Actual total units in the allocation base
题目8单选题
Assigning manufacturing overhead to a specific job is complicated by all of the below exceptA. Manufacturing overhead is an indirect cost that is either impossible or difficult to trace to a particular jobB. Manufacturing overhead is incurred only to support some jobsC. Manufacturing overhead consists of both variable and fixed costsD. The average cost of actual fixed manufacturing overhead expenses will vary depending on how many units are produced in a period
题目9单选题
Which of the following statements about using a plantwide overhead rate based on direct labor is correctA. Using a plantwide overhead rate based on direct labor-hours will ensure that direct labor costs are correctly traced to jobsB. Using a plantwide overhead rate based on direct labor costs will ensure that direct labor costs will be correctly traced to jobsC. It is often overly simplistic and incorrect to assume that direct labor-hours is a company's only manufacturing overhead cost driverD. The labor theory of value ensures that using a plantwide overhead rate based on direct labor will do a reasonably good job of assigning overhead costs to jobs
题目10单选题
Which of the following statements is not correct concerning multiple overhead rate systemsA. A multiple overhead rate system is more complex than a system based on a single plantwide overhead rateB. A multiple overhead rate system is usually more accurate than a system based on a single plantwide overhead rateC. A company may choose to create a separate overhead rate for each of its production departmentsD. In departments that are relatively labor-intensive, their overhead costs should be applied to jobs based on machine-hours rather than on direct labor-hours
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