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1、Usually,thewagesofthejanitorialstaffinafactorywould:A)notbeconsideredasindirectlaborbutwouldbeincludedinmanufacturingoverhead.B)beclassifiedasindirectlaborbutwouldnotbeincludedinmanufacturingoverhead.C)beclassifiedasindirectlaborandincludedinmanufacturingoverhead.D)
2、notbeclassifiedasindirectlaborandnotbeincludedinmanufacturingoverhead.1Thecompanyestimatesthat16,000directlaborand106,000machinehourswillbeworkedduringtheyear.Ifoverheadisappliedonthebasisofdirectlaborhours,thepredeterminedoverheadrateperdirectlaborhourwillbe:A)$7.0
3、0.B)$13.88.C)$15.26.D)$17.12.2Whichofthefollowingstatementsis(are)true?A)Companiesthatproducemanydifferentproductsorservicesaremorelikelytousejob-ordercostingsystemsthanprocesscostingsystems.B)Job-ordercostingsystemsareusedbyservicefirmsandprocesscostingsystemsareus
4、edbymanufacturingfirms.C)Costsaretracedtodepartmentsandthenallocatedtounitsofproductwhenjob-ordercostingisused.D)Alloftheabove.3Inajob-ordercostsystem,indirectmaterialscostswouldberecordedasadebitto:A)FinishedGoods.B)ManufacturingOverhead.C)RawMaterials.D)WorkinProc
5、ess.4Inajobordercostsystem,theuseofdirectmaterialswouldberecordedasadebitto:A)FinishedGoodsinventory.B)ManufacturingOverhead.C)RawMaterialsinventory.D)WorkinProcessinventory.5DuffyCompany'spredeterminedoverheadrateisbasedondirectlaborcosts.Thecompany'sWorkinProcessi
6、nventoryaccounthasabalanceof$2,400,whichrelatestotheonejobthatwasinprocessattheendofanaccountingperiod.Therelatedjobcostsheetincludestotalchargesof$400fordirectmaterialsand$1,000fordirectlabor.Thecompany'spredeterminedoverheadrate,asapercentageofdirectlaborcosts,mus
7、tbe:A)100%.B)50%.C)40%.D)17%.6SergentCompanyusestheweighted-averagemethodinitsprocesscostingsystem.ThefollowingdatafortheBakingDepartmentweretakenfromthecompany'saccountingrecords:Theequivalentunitsofproductionforconversioncostswere:A)200,000units.B)204,000units.C)2
8、22,000units.D)224,000units.7TheNevadaCompanyusestheweighted-averagemethodinitsprocesscostingsystem.Therewere108,000equivalentunitsofproduc
