Вы находитесь на странице: 1из 2

AttemptScore

16outof20points

TimeElapsed

32minutesoutof1hour

ResultsDisplayed SubmittedAnswers,CorrectAnswers

Question1
Ascomparedtoahighvolumeproduct,alowvolumeproduct

Question2

Question3

Question4

SelectedAnswer:

isusuallyresponsibleformoreoverheadcostsperunit.

CorrectAnswer:

isusuallyresponsibleformoreoverheadcostsperunit.

2outof2points

2outof2points
ReynosoCorporationmanufacturestitaniumandaluminumtennisracquets.Reynosostotaloverhead
costsconsistofassemblycostsandinspectioncosts.Thefollowinginformationisavailable:
CostTitaniumAluminumTotalCost
Assembly500mach.hours500mach.hours$60,000
Inspections350150$100,000
2,100laborhours1,900laborhours

Reynosoisconsideringswitchingfromoneoverheadratebasedonlaborhourstoactivitybased
costing.
Usingactivitybasedcosting,howmuchassemblycostisassignedtotitaniumracquets?
SelectedAnswer:

$30,000.

CorrectAnswer:

$30,000.

2outof2points
BoswellCompanymanufacturestwoproducts,RegularandSupreme.Boswellsoverheadcosts
consistofmachining,$3,000,000andassembling,$1,500,000.Informationonthetwoproductsis:
RegularSupreme
Directlaborhours10,00015,000
Machinehours10,00030,000
Numberofparts90,000160,000
OverheadappliedtoRegularusingactivitybasedcostingis
SelectedAnswer:

$1,290,000.

CorrectAnswer:

$1,290,000.

2outof2points
Whichbestdescribestheflowofoverheadcostsinanactivitybasedcostingsystem?
SelectedAnswer:

Overheadcostsactivitycostpoolscostdriversproducts

CorrectAnswer:

Overheadcostsactivitycostpoolscostdriversproducts

Question5
Estimatedcostsforactivitycostpoolsandotheritem(s)areasfollows:
Machining$500,000
Assembling200,000
Advertising450,000
Inspectingandtesting175,000

2outof2points

Totalestimatedoverheadis
SelectedAnswer:

$875,000.

CorrectAnswer:

$875,000.

Question6
Whichofthefollowingisnotabenefitofactivitybasedcosting?

Question7

Question8

SelectedAnswer:

Lesscostlytouse

CorrectAnswer:

Lesscostlytouse

0outof2points
ThepresenceofanyofthefollowingfactorswouldsuggestaswitchtoABCexceptwhen
SelectedAnswer:

productionmanagersareignoringdataprovidedbytheexistingsystem.

CorrectAnswer:

overheadcostsconstituteaminorportionoftotalcosts.

2outof2points
Anactivitythathasadirectcauseeffectrelationshipwiththeresourcesconsumedisa(n)
SelectedAnswer:

costdriver.

CorrectAnswer:

costdriver.

Question9
Toassignoverheadcoststoeachproduct,thecompany
Selected
Answer:
Correct
Answer:

Question10

2outof2points

2outof2points

multipliestheactivitybasedoverheadratespercostdriverbythenumberofcost
driversexpectedtobeusedperproduct.
multipliestheactivitybasedoverheadratespercostdriverbythenumberofcost
driversexpectedtobeusedperproduct.

0outof2points
BoswellCompanymanufacturestwoproducts,RegularandSupreme.Boswellsoverheadcosts
consistofmachining,$3,000,000andassembling,$1,500,000.Informationonthetwoproductsis:
RegularSupreme
Directlaborhours10,00015,000
Machinehours10,00030,000
Numberofparts90,000160,000
OverheadappliedtoSupremeusingtraditionalcostingusingdirectlaborhoursis
SelectedAnswer:

$1,800,000.

CorrectAnswer:

$2,700,000.

Sunday,August7,201611:03:40AMEDT

Похожие интересы