【简答题】An activity base is said to be a "driver" of overhead costs
when the activity base:A. Is independent of the amount of overhead cost incurred. B. Results in an overhead application rate greater than 10...
【单选题】Manufacturing overhead costs would include
A.
Marketing costs related to selling the product.
B.
The salary of the production line supervisor.
C.
The chief executive officers salary.
D.
Research and development costs for a new product.
【单选题】Which of the following types of manufacturing costs are not included in the overhead budget?
A.
Supervision and maintenance costs
B.
Direct labour and direct materials costs
D.
Amortization and indirect labour costs
【单选题】Overhead costs are assigned to production using an overhead application rate, whereas no such "application rate" is used to assign the costs of direct materials and direct labor to production. The rea...
A.
Overhead is an indirect cost which cannot be traced easily and directly to specific units of product.
B.
Overhead is always larger in dollar amount than either direct materials or direct labor
C.
The amounts of direct material and direct labor applicable to each unit of production cannot be determined as easily as the amount of overhead.
【单选题】Fixed overhead costs include:
A.
the cost of sales commissions
B.
property taxes paid on plant facilities
【单选题】Which of the following is not the reason why we must allocate overhead costs to jobs?
A.
It is easy and necessary to actually trace overhead costs to a particular job.
B.
Manufacturing overhead also includes a number of different costs and it would be very difficult to gather all of them together in time to charge them to a particular job.
C.
Many types of overhead are fixed in nature even though output fluctuates during the period.
D.
It is difficult to actually trace overhead costs to a particular job.