63. A plant operating at capacity would suggest that: a. every machine and person in the plant is working at the maximum possible rate. b. only some specific machines or processes must be operating at the maximum rate possible. c. fixed costs will need to change to accommodate increased demand. d. managers should produce those products with the highest contribution margin in order to deal with the constrained resource.

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“32. Which of the following situations would result in activity-based costing not being beneficial to an entity? a. Products differ substantially in volume, lot size, or complexity of manufacture. b. A high statistical correlation exists between direct labor and the incurrence of overhead costs. c. Top management and marketing people use the new data to cost products more accurately and reflect a more approprtate selling price for its products. d. Products differ substantially in their need for various activities such as setups, inspections, and so forth, involved in the manufacturing process.”

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48. The budgeted amount of raw materials to be purchased is determined by a. adding the desired ending inventory of raw materials to the raw materials needed to meet the production schedule. b. subtracting the beginning inventory of raw materials from the raw materials needed to meet the production schedule. c. adding the desired ending inventory of raw materials to the raw materials needed to meet the production schedule and subtracting the beginning inventory of raw materials. d. adding the beginning inventory of raw materials to the raw materials needed to meet the production schedule and subtracting the desired ending inventory of raw materials.

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64. Which of the following regarding joint cost allocation is not true? a. The sales value of the end products is the most common method used to allocate joint costs. b. Inventory cost and cost of goods sold computations for internal reporting purposes require joint cost allocation. c. Inventory cost and cost of goods sold computations for external reporting purposes require joint cost allocation. d. Joint cost allocation is unnecessary in deciding to sell or process further beyond the split-off point.

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49. The standard rate per hour for direct labor should be established such that: a. a standard rate exists for each employee in each department. b. employment taxes are excluded from the standard rate per hour. c. both employment taxes and fringe benefits are excluded from the standard rate per hour. d. a single rate exists for all employees in a department that reflects an expected mix of workers.

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“65. Consider the following production and cost data for two products, L and C: Product L Product C Contribution margin per unit $120 $112 Machine set-ups needed per unit 10 set-ups 8 set-ups The company can perform 60,000 machine set-ups each period and there is unlimited demand for each product. What is the largest possible total contribution margin that can be realized each period? a. $720,000. b. $840,000. c. $780,000. d. $1,560,000.”,”2Contribution Margin per Machine set-ups: Product L = 120/10 = $12/setup Product C = 112/8 = $14/setupProduct C can produce the largest possible contribution margin because its CM/set-ups is $14, compared to Product L’s $12.Product C:Machine set-ups each period = 60,000 = 7,500 unitsMachine set-ups needed per unit 8CM = Number of Units x CM $ per unitContribution Margin = 7,500 x $112 = $840

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“34. For planning, control, and decision-making purposes a. fixed costs should be considered on a per unit basis. b. fixed costs should be ignored totally. c. fixed costs should be considered noncontrollable even at the highest levels of management of an organization. d. mixed costs should be separated into their variable and fixed components.”

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50. Which of the following statements is false? a. The size of a variance relative to the amount of spending involved is one factor in determining which variances to investigate. b. Focusing on variances that are above a certain dollar amount is the only way to identify variances that are true exceptions. c. Some random fluctuations in variances from period to period are normal and to be expected even when costs are well under control. d. A variance should only be investigated when it is unusual relative to the normal level of fluctuation in the variance.

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