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1、Chapter1andchapter21.GalwayCo.managementdesirescostinformationregardingitsCelticbrand.TheCelticbrandisa(n)a.costobject.b.costdriver.c.costassignment.d.actualcost.2.Thecostofprinterpaperonacollegecampuswouldbeadirectcosttothecollegebutwouldneedtobeallocatedasanindirectcosttoa.departments.b.
2、buildings.c.schools.d.individualstudentinstruction.3.WhatisthetotalfixedcostoftheshippingdepartmentofElaineCo.ifithasthefollowinginformationfor2011?Salaries$800,00075percentofemployeesonguaranteedcontractsPackaging$400,000dependingonsizeofitem(s)shippedPostage$500,000dependingonweightofite
3、m(s)shippedRentofwarehousespace$250,000annualleasea.$850,000b.$900,000c.$1,050,000d.$1,950,0004.RoslandGraphicssuccessfullybidonajobprintingstandardnotebookcoversduringtheyearusinglastyear’spriceof$0.27percover.Thisamountwascalculatedfromprioryearcosts,notingthatnochangesinanycostshadoccur
4、redfromthepastyeartothecurrentyear.Attheendoftheyear,thecompanymanagerwasshockedtodiscoverthatthecompanyhadsufferedaloss.“Howcouldthisbe?”sheexclaimed.“Wehadnoincreasesincostandourpricewasthesameaslastyear.Lastyearwehadahealthyincome.”Whatcouldexplainthecompany’slossinincomethiscurrentyear
5、?a.Theircostswereallvariablecostsandtheamountproducedandsoldincreased.b.Theircostsweremostlyfixedcostsandtheamountproducedthisyearwaslessthanlastyear.c.Theyusedadifferentcostobjectthisyearthanthepreviousyear.d.Theircostslastyearwereactualcostsbuttheyusedbudgetedcoststomaketheirbids.5.Which
6、typeofcompanyconvertsrawmaterialsintofinishedproducts?a.Not-for-profitb.Servicec.Merchandisingd.Manufacturing6.Thethreecategoriesofinventoriescommonlyfoundinmanymanufacturingcompaniesare:a.Directmaterials,directlabor,andindirectmanufacturingcosts.b.Purchasedgoods,periodcosts,andcostofgoods
7、sold.a.Directmaterials,work-in-process,andfinishedgoods.b.LIFO,FIFO,andweightedaverage.1.Inventoriablecostsarea.onlypurchasedgoodsforresale.b.acategoryofcostsusedonlyformanufacturingcompanies.c.recordedasexpenseswhenincurredandlaterreclassifiedasassets.d.recor
