QUIZ AB UAS-Akunpeeps

Akunpeeps
Notes: jawaban tidak 100% benar
Week 8
1. PT.Cilok produces 150,000 sheets of paper and 150,000 units of pencil casings, sells
137,000 sheets of paper for $20/sheet and 149,000 units of pencil casings for $28/unit.
Joint costs for the processing the two products is $29,000. Assume there is no beginning
inventory. If the sales value at split-off method is used, what are the approximate joint
costs assigned to ending inventory for paper?
a.$5,035 gatau dah keknya ini yg bener
b. $9,868
c. $5,208
d.$10,208
Paper: 150,000 x 20 = 3,000,000
Pencil case: 150.000 x 28 = 4,200,000
Total: 7,200,000
Paper weighted: 3,000,000/7,200,000 = 0,4166
Ending inventory = 150.000 - 137.000 = 13.000
Joint cost - 0,4166 x 29.000 x (13.000/150.000) = 10.047
PT.Cilok produces 150,000 sheets of paper and 150,000 units of pencil casings, sells
costs assigned to ending inventory for pencil casings?
a.$5,035
b. $9,868 PAKE LOGIKA SIH KEKNYA INI??!?!
c. $5,208
d.$10,208
137,000 sheets of paper for s20/sheet and 149,000 units of pencil casings for $28/unit.
joint costs for the processing the two products is $30,000. Assume there is no beginning
inventory. Using sales value method, what is cost proportion of joint cost for Pencil
casings:
a.42%
b. 60%
c. 58%
d.40%
Sales method
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Revenue = 180.000 x 20 = 3.600.000

180,000 x 28 = 5.040.000
Total = 8.640.000
Pencil casing = 5.040.000/8640.000 = 58%
3. Which of the following statements is true of joint costing?

a. The primary purpose of joint costing is to allocate the separable costs to the individual
products that are eventually sold.
b. The costs of a production process that yields multiple products simultaneously are
called joint costs.
c. Distribution costs incurred beyond the split-off point that are assignable to each of the
specific products identified at the split-off point are considered as joint costs.
d. Joint costing is less useful for companies which manufacture multiple products
simultaneously from the same production process.
4. Which of the following formulas would calculate the net realizable value of a product?
a. sales value x constant gross-margin
b. sales value at the split-off point less cost to produce up to the split-off point
c. final sales value minus separable costs
d. final sales value minus cost of goods sold
5. Which of the following statements is true of the methods for allocating joint costs?
a. The sales value at split-off method always results in the same gross-margin percentage
for all products.
b. The net realizable value method results in the same joint production cost per unit for
all products.
c. The sales value at split-off method allocates joint costs to each product in proportion to
the sales value of total production.
d. The net realizable value method uses the sales value of the units sold during the
accounting period to allocate joint costs.
6. When a single manufacturing process yields two products, one of which has a relatively
high sales value compared to the other, the two products are respectively known as _
a. joint products and scrap
b. main products and byproducts
c. joint products and byproducts
d. main products and joint products
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inventory. Using physical values, what is the allocation of joint cost for papers?
a.$30,000
b.$14,500
c.$15,000
d.$29,000
Proportion papers = (180,000/360,000) = 50%
Joint cos allocated = 50% x 30.000 = 15.000
inventory. What is the production cost/unit of paper?
a. $0.1135
b.$0.0806
c. $0.0882
d. $0.1128
150,000 x $ 20 = 3,000,000
(150,000 x $20) + (150,000 x $28) = 7,200,000
[29,000 x (3.000.000 / 7.200.000)] / 150,000 = 0.0806
inventory. What is the total sales value at the split-off point of the papers?
a.$5,040,000
b.$3,600,000
c. $4,200,000
d. $3,000,000
Sales value at splitoff paper = 180.000 x $20 = 3.600.000
10. Which of the following formulas would calculate the net realizable value of a product?
a. sales value at the split-off point less cost to produce up to the split-off point
b. sales value x constant gross-margin
c. final sales value minus cost of goods sold
d. final sales value minus separable costs
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joint costs for the processing the two products is $30,000. Assume there is no beginning
inventory. Using sales value method, what is cost proportion of joint cost for papers:
a.58%
b. 40%
c. 42%
d.60%
Revenue = 180.000 x 20 = 3.600.000
180,000 x 28 = 5.040.000
Total = 8.640.000
Pencil casing = 3.600.000/8640.000 = 42%
inventory. Using physical values, what is the allocation of joint cost for pencil casings?
a.$30,000
b.$14,500
c.$15,000
d.$29,000
Weighting; 150.000/300.000 = 0.5 x 29.000 =
inventory. What is the total sales value at the split-off point of the papers?
a.$5,040,000
b.$3,600,000
c. $4,200,000
d. $3,000,000
14. Which of the following would not be a managerial accounting reason for allocating joint
costs?
a. To calculate cost of goods sold
b . to evaluate the performance of division managers
c. for reimbursement of costs under a federal contract
d. To analyze the profitability of various product
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inventory. What is the production cost/unit of papers?
a. $0.0912
b. $0.1174
c. $0.0972
d.$0.0694
180,000 x $ 20 = 3,600,000
(180,000 x $20) + (180,000 x $28) = 8,640,000
[30,000 x (3.600.000 /8,640,000)] / 180,000 =
costs assigned to ending inventory for pencil casings?
a.$5,035
b. $9,868
c. $5,208
d.$10,208 BENER INI UDH LIAT GRADES WKKW
Paper: 180,000 x 20 = 3,600,000
Pencil case: 180.000 x 28 = 5,040,000
Total: 8.640.000
Paper weighted: 5,040,000/8.640.000 = 58%
Ending inventory = 180.000 - 149.000 = 31.000
Joint cost - 58% x 30.000 x (31.000/180.000) = 10.047
BUKANYYA ENDINGNYA 31.000? 180.000-149.000

GAADA PILIHAN JAWABANNYA T_T 2.992,8
17. Which of the following would not be a managerial accounting reason for allocating joint
costs?
a. to analyze the profitability of various products
b. to calculate cost of goods sold
c. for reimbursement of costs under a federal contract
d. to evaluate the performance of division managers
18. Which of the following factors would guide you in classifying a product as a main
product or byproduct?
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a. Joint costs incurred up to the split-off point

b. Percentage of total sales value
c. Weight or volume of outputs per period
D. Number of units per processing period
inventory. What is the total sales value at the split-off point of the pencil casings?
a. $5,040,000
b.$3,600,000
c. $3,000,000
d. $4,200,000
20. How does the physical-measure method allocate joint costs?

a. allocates joint costs to joint products in a way that each product has an identical
gross-margin percentage
b. allocates joint costs to joint products on the basis of a comparable physical measure at
the split-off point
c. allocates joint costs to joint products on the basis of the relative sales value at the
split-off point
d. allocates joint costs to joint products on the basis of relative NRV
costs assigned to ending inventory for paper?
a.$5,035
b. $9,868
c. $5,208 metode eliminasi abc alias capcipcup dengan logika
d.$10,208
Paper: 180000 x 20 =3.600.000
Pencil: 180000 x 28 = 5.040.000
Total = 8.640.000
Weighted: 3.600.000/8.640.000 = 41,67%
41,67% x 30.000 x (43.000/180.000) = 2.986,35
BENER INII JAWABANNYA UDH LIAT GRADES

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inventory. Using sales value method, what is cost proportion of joint cost for Pencil
casings:
a. 60%
b.42%
c. 58%
d. 40%
inventory. What is the production cost/unit of Pencil casings?
a. $0.0912
b.$0.1174
C. $0.0694
d.$0.0972
[30,000 x (5.040.000 /8,640,000)] / 180,000 = 0.0972
137,000 sheets of paper For $20/sheet and 149,000 units of pencil casings for $28/unit.
inventory. Using sales value method, what is cost proportion of joint cost for papers:
a. 60%
b.58%
c. 40%
d. 42%
25. Which of the following statements best define split off point in joint costing?
a. It is the point at which managers decide to discontinue one or more of the products.
b. It is the juncture in a joint production process when two or more products become
separately identifiable.
c. It is the juncture at which decisions determining joint costs of various products to be
produced are taken.
d. It is the point at which the managers decide to outsource some of its production
processes.
26. An example of allocating joint costs using physical measures is allocating joint costs
based on the
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a. volume of the products produced

b. sales value at split-off point
c. constant gross-margin percentage
d. net realizable value
inventory. What is the production cost/unit of Pencil casings?
a. $0.1135
b. $0.1128
c. $0.0882
d.$0.0806
Week 9
1. To give more weight to the product that most likely drives the sales of the bundled
product, the revenue allocation should be weighted using:
a. physical units
b. unit costs
c. selling prices
d. stand-alone product revenues
2. Jake's Battery Company has two service departments, Maintenance and Personnel.
Maintenance Department costs of $170,000 are allocated on the basis of budgeted
maintenance-hours (MH). Personnel Department costs of $40,000 are allocated based on
the number of employees. The costs of operating departments A and B are $80,000 and
$120,000, respectively. Personnel Department uses 400 MH, Department A uses 480
MH, and Department B uses 320 MH. Maintenance Department uses 20 employees,
Department A uses 80 employees, and Department B uses 240 employees. Using the
step-down method, what amount of Maintenance Department cost will be allocated to
Department B if the service department with the highest percentage of interdepartmental
support service is allocated first? (Round up)
a.$45,333
b.$57,334
c. $32,000
d. $64,000
DEPT B = 320/ 1200 X 170.000 = 45,3333
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3. A cost of operating a facility, department, activity area, or like cost object that is shared
by two or more users is called a:
a. joint cost
b. fixed cost
c. common cost
d. direct cost
maintenance-hours. Personnel Department costs of $40,000 are allocated based on the
number of employees. The costs of operating departments A and B are $80,000 and
s120,000, respectively. Personnel Dept uses 400 MH, Dept A uses 480 MH, and Dept B
uses 320 MH. Using the direct method, what amount of Maintenance Department costs
will be allocated to Department A?
a. $96,000
b.$90,000
c. $48,000
d. $78,000
Maintenance Dept Cost to Dept A = $150,000 x (480/800) = $90,000
5. The direct allocation method

a. partially recognizes the services provided among support departments
b. is conceptually the most precise method
c. is also referred to as the sequential method
d. results in allocating only the support costs used by operating departments
MH, and Department B uses 320 MH. Using the direct method, what amount of
Maintenance Department costs will be allocated to Department B?
a. $96,560
b. $78,000
c. $48,000
d. $62,440
Maintenance Dept Cost to Dept B : $160,000 x (320/820) = $62,440
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7. Which of the following is NOT one of the three methods of allocating support department
costs to operating departments?
a. reciprocal method
b. step-down method
c. direct method
d. incremental method
step-down method, what amount of Personnel Department cost will be allocated to
a. $71,391
b. $57,334
c. $132,000
d. $64,000
DEPT B = 250/ 350 X 40.000 =
Department A uses 80 employees, and Department B uses 240 employees. What is the
reciprocate cost of Maintenance Department?(Round up)
a.$132,000
b. $155,745
c. $57,334
d.$64,000
MD = 150,000 + (20/340) PD
PD = 40,0000 + (400/1200) MD
MD = 150,000 + (20/340) [40,000+(400/1200)MD]
MD = 152,352.94 + 0.0195MD
MD = 155.383 → 155,745(?)
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10. The direct allocation method:

a. is also referred to as the sequential method
b. partially recognizes the services provided among support departments
c. is conceptually the most precise method
d. results in allocating only the support costs used by operating departments
11. The step-down allocation method:

a. typically begins with the support department that provides the highest percentage of its
total services to other support departments
b. recognizes the total amount of services that support departments provide to each other
c. offers key input for outsourcing decisions
d. allocates complete reciprocated
Maintenance Department costs cf $170,000 are allocated on the basis of budgeted
maintenance hours. Personnel Department costs of $40,000 are allocated based on the
s120,000. respectively. Personnel Dept uses 400 MH. Dept A uses 480 MH, and Dept B
uses 320 MH. Using the direct method, what amount of Maintenance Deportment costs
a. $102,000
b.$78.000
c,$48,000
d.$96.000
tenance-hours (MH). Personnel Department costs of $40,000 are allocation the number of
employees. The costs of operating departments A and B are $80,000 and $120,000,
respectively. Personnel Department uses 400 MH, Department A uses MH, and
Department B uses 320 MH. Using the direct method, what amount of Maintenance
Department costs will be allocated to Department B?
a. $96,000
b. $78,000
c. $48,000
d.$60,000
Maintenance Department costs of s150,000 are allocated on the basis of budgeted
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maintenance-hours (MH). Personnel Department costs of $40.000 are allocated based on

MH, and Departrent B uses 320 MH. Maintenance Department uses 20 employees,
Department B if the service department with the highest percentage of Interdepartmental
a.$132,000
b.$64,000
C.$ 57.334
d.$ 67,500
a. $71,391
b.$57,334
c. $132,000
d. $64,000
the number of employees. The costs of operatin departments A and B are $80,000 and
a. $57,334
b.$64,000
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c. $32,000
d.$40,000
17. The method that allocates costs by explicitly including all the services rendered among
all support departments is the
a. reciprocal method
b. direct method
c. sequential method
d. step-down method
Maintenanc Department costs of $150,000 are allocated on the basis of budgeted
maintenance-hours. PersonneL Department costs of $40,000 are allocated based on the
number of employees. The costs of operatinG departments A and B are $80,000 and
$120,000, respectively. Personnel Dept uses 400 MH, Dept A uses 480 MH, and Dept B
a. $48,000
b. $78,000
c. $90,000
d. $96,000
19. Which of the following departments is NOT a support department for a boat
manufacturing company?
a. Data processing
b. Molding and assembly
c. Personnel
d. Accounting
a. $61,538
b. $96,272
c. $78,000
d.$48,000
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21. Under the stand-alone method of allocating common costs:

a. disputes can arise over who is the primary user
b. an incentive is created to be the first-ranked user
c. each party bears a proportionate share of the total costs in relation to their individual
stand- alone costs
d. a ranking is used to allocate costs among the users
a. $32,000
b.$45,528
c. $64,000
d.$57,334
Department A uses 70 employees, and Department B uses 240 employees. What is the
reciprocate cost of Maintenance Department?(Round up)
a. $166,064
b.$132,000
c. $57,334
d.$64,000
24. The direct allocation method:

a. is conceptually the most precise method
b. results in allocating only the support costs used by operating departments
c. partially recognizes the services provided among support departments
d. is also referred to as the sequential metho
25.
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maintenance-hours. Personnel Department costs of $40,000 are allocated based on the
$120,000, respectively. Personnel Dept uses 400 MH, Dept A uses 480 MH, and Dept B
a. $48,000
b. $98,461
c. $78,000
d.$96,272
27. The support department allocation method that is the most widely used because of its
simplicity is the
a. direct allocation method
b. step-down method
c. sequential allocation method
d. reciprocal allocation method
28. The method that ranks individual products in a bundle for revenue allocation is the:
a. physical-unit weighting method
b. incremental revenue-allocation method
c. stand-alone revenue-allocation method
d. unit-cost weighting method
a. $78,000
b.$48,000
c. $96,560
d.$62,440
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$120,000, respectively. Personne Department uses 400 MH, Department A uses 480 MH,
and Department B uses 320 MH. Maintenance Department uses 20 employees,
a. $132,000
b.$57,334
c. $64,000
d.$72,500
Department A uses 70 employees, and Department B uses 240 employees.
What is the reciprocate cost of Maintenance Department?(Round up)
a. $166,064
b.$64,000
c. $132,000
d.$57,334
32. Complete reciprocated costs:

a. are less than the support department's own costs
b. are used for step-down allocations
c. include the support department's costs plus any interdepartmental cost allocations
d. are also referred to as budgeted costs
WEEK 10
1. Gregor Superior Products Inc. produces hospital equipment and the setup requirements
vary from product to product. Gregor produces its products based on customer orders and
uses ABC costing. In one of its indirect cost pools, setup costs and distribution costs are
pooled together. Costs in this pool are allocated using number of customer orders for the
easiness of costing operations. Based on the information provided, which of the following
arguments is valid?
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a. Gregor has unnecessarily wasted resources by classifying setup and distribution cost as
they could have been considered as direct costs.
b. Gregor has failed to use the correct cost driver as the cost-allocation base for setup
costs.
c. All costs in a homogeneous cost pool have the same or a similar cause-and-effect
relationship with the single cost driver that is used as the cost-allocation base for Gregor.
d. Gregor has clearly failed to identify as many direct costs as is economically feasible.
2. One reason for assigning selling and distribution costs to products for analytical purposes
is
a. to ensure that all costs are considered
b. to justify a varied product-mix
c. that all direct costs must be assigned
d. that these costs should be included in the cost of goods sold in the income statement
3. Woody Pecker Limited produces two products: wooden chess pieces and wooden inlaid
chess boards. Under their traditional cost system using one cost driver (direct
manufacturing labor hours), the cost of a set of wooden chess pieces is $325.00. An
analysis of the activities and their costs revealed that three cost drivers would be used
under a new ABC system. These cost drivers would be equipment usage, storage area for
the material, and type of woods used. The new cost of a set of chess pieces was
determined to be $298.00 per set. Given this change in the cost structure
a. Chess will now have a lower sales price.
b. Chess pieces have benefited from the new system.
c. Chess pieces are definitely more accurately costed.
d. The costing results for chess pieces under the new system depend on the adequacy and
quality of the estimated cost drivers and costs used by the system.
4. Nike Corp. has identified three cost pools to allocate overhead costs. The following
estimates are provided for the coming year overhead costs: Supervision and Direct Labor
$304,000; Design $153,600; Material handling $165,000. The choices of cost driver as
follows: Direct Labor Hours 760,000; Design Hours $960,000; Square feet area
s$110,000. Currently, The Job 123 is in progress and consumes the following resources:
Direct Labor Hours = 260; Design hours = 1,500 and Number of moves = 70. Using the
three cost pools to allocate overhead costs, what is the total amount of overhead costs to
be allocated to the Job 123?
a. $428.60
b. $10,071.67
c. $442.00
d.$449.00
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5. Activity-based costing is most likely to yield benefits for companies:

a. with complex product design processes that vary significantly from product to product
b. with operations that remain fairly consistent across product lines
c. having nominal percentage of indirect costs
d. in a monopolistic market
6. Product-cost cross-subsidization means that:

a. when a company undercosts one of its products, it will overcost at least one of its other
products
b. when a company undercosts more than one of its products, it will overcost more than
one of its other products
c. when one product is overcosted it results in all other products being overcosted
d. when one product is overcosted, it results in more than one other product being
overcosted
7. Unicorn Corp has identified three cost pools to allocate overhead costs. The following
.estimates are provided for the coming year overhead costs: Supervision and Direct Labor
s$110,000. Currently, The Job XYZ is in progress and consumes the following resources:
Direct Labor Hours = 260; Design hours = 1,500 and Number of moves = 70. According
to the cost hierarchy, the cost related with material handling activity would be part of
which cost pool?
a. Service-sustaining costs
b. Product-sustaining costs
c. Batch-level costs
d. Output-level costs
8. Select the appropriate activity-cost driver for Material Ordering activity:

a. Number of Order
b. Engineering Hours
c. Machine hours
d. Inspection Hours
9. Recognizing ABC information is not always perfect because.

a. it mostly uses far too many indirect cost pools than what is actually required
b. it never measures how the resources of an organization are used
c. it balances the need for better information against the costs of creating a complex
system
d. it lacks the simplicity that traditional systems used to have to allocate overhead costs
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10. Jati Limited produces two products: wooden chess pieces and wooden inlaid chess
boards. Under their traditional cost system using one cost driver (direct manufacturing
labor hours), the cost of a set of wooden chess pieces is $325.00. An analysis of the
activities and their costs revealed that three cost drivers would be used under a new ABC
system. These cost drivers would be equipment usage, storage area for the material, and
type of woods used. The new cost of a set of chess pieces was determined to be $298.00
per set. Given this change in the cost structure.
a. Chess pieces are definitely more accurately costed.
b. The costing results for chess pieces under the new system depend on the adequacy and
quality of the estimated cost drivers and costs used by the system.
c. Chess pieces have benefited from the new system.
d. Chess will now have a lower sales price.
11. Indiana produces six products. Under their traditional cost system using one cost driver,
SR6 costs $168.00 per unit. An analysis of the activities and their costs revealed that
three cost drivers would be used under the new ABC system. The new cost of SR6 was
determined to be $178.00 per unit. Given this change in the cost
a. SR6 has benefited from the new system
b. SR6 will now command a higher sales price
c. SR6 is definitely more accurately costed
d. the costing results for SR6 under the new system depend on the adequacy and quality
of the estimated cost drivers and costs used by the system
12. Which of the following is true of refinement of a costing system?

a. While refining a costing system, companies should identify as many indirect costs as is
economically feasible.
b. It is likely to yield the most decision-making benefits when direct costs are a high
percentage of total costs.
c. A homogeneous cost pool will use multiple cost drivers to allocate costs.
d. It reduces the use of broad averageis for assigning the cost of resources to cost objects.
13. Mega Corp has identified three cost pools to allocate overhead costs. The following
$110,000. Currently, The Job ABC is in progress and consumes the following resources:
Direct Labor Hours = 260; Design hours = 1,500 and Number of moves = 70. According
to the cost hierarchy, the cost related with supervision and direct labor activity would be
part of which cost pool?
a. Batch-level costs
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b. Output-level costs
c. Service-sustaining costs
d. Product-sustaining costs
14. Which of the following statements is true of ABC systems?

a. ABC systems provide valuable information to managers beyond accurate product
costs.
b. ABC systems assume all costs are variable costs.
c. ABC systems classify some direct costs as indirect costs and some indirect costs as
direct costs.
d. ABC systems are time-driven cost systems.
15. Which of the following statements is true of ABC systems?

a. Service companies find great value from ABC because a vast majority of their cost
structure is composed of direct costs.
b. ABC systems provide less insight than traditional systems into the management of the
indirect costs.
c. ABC systems are used by managers for strategic decisions rather than for inventory
valuation in merchandising companies.
d. ABC systems is valuable for pricing decisions but not for understanding, managing,
and reducing costs in government institutions.
16. Mega Corp has identified three cost pools to allocate overhead costs with the following
$110,000. Currently, The Job ABC is in progress and consumes the following resources:
three cost pools to allocate overhead costs, what is the total amount of overhead costs to
be allocated to the Job ABC?
a. $428
b. $625
c. $442
d. $529
17. It only makes sense to implement an ABC system when

a. its benefits exceed its implementation costs
b. production process is labor-intensive
c. it traces more costs as direct costs
d. a single product is produced in bulk
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18. Recognizing ABC information is not always perfect because

a. it lacks the simplicity that traditional systems used to have to allocate overhead costs
b. it balances the need for better information against the costs of creating a complex
system
c. it never measures how the resources of an organization are used
d. it mostly uses far too many indirect cost pools than what is actually required
19. Indiana produces six products. Under their traditional cost system using one cost driver,
determined to be $178.00 per unit. Given this change in the cost
a. SR6 will now command a higher sales price
b. the costing results for SR6 under the new system depend on the adequacy and quality
of the estimated cost drivers and costs used by the system
c. SR6 is definitely more accurately costed
d. SR6 has benefited from the new system
20. Which of the following statements is true of a peanut-butter costing system?

a. A peanut-butter costing system assumes that all costs are variable.
b. A peanut-butter costing system typically has more-homogeneous indirect cost pools.
c. In a peanut-butter costing system, costs of activities are used to assign costs to other
cost objects such as products or services based on the activities the products or services
consume.
d. A peanut-butter costing system broadly averages or spreads the cost of resources
uniformly to cost objects.
21. ABC and traditional systems are quite similar in

a. the identification of cost pools
b. the allocation of overheads
c. evaluating performance
d. the treatment of direct costs
22. Advanced Technology Products produces 10 different fastners. Each time a type of
fastener is produced, the equipment must be stopped and items such as filters and drill
bits must be changed, oil must be added to the equipment and some parts need
lubrication. This work must be done before the products can be produced, the costs
related to this activity would be part of which cost pool?
a. Output-level costs
b. Service-sustaining costs
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c. Product-sustaining costs
d. Batch-level costs
23. Activity-based costing is most likely to yield benefits for companies:

a. in a monopolistic market
b. with complex product design processes that vary significantly from product to product
c. with operations that remain fairly consistent across product lines
d. having nominal percentage of indirect costs
24. It only makes sense to implement an ABC system when

a. it traces more costs as direct costs
b. its benefits exceed its implementation costs
c. a single product is produced in bulk
d. production process is labor-intensive
25. Which of the following statements about ABC is not true?

a. ABC should be implemented solely by the accountants as they are the guardians of the
accounting information system
b. ABC may empower employees to also implement cost saving projects
c. Although implementation of ABC can be a refinement of a cost system, it has its
limitations
d. A byproduct of ABC implementation can improve the efficiency of operations
26. Unicorn Corp. has identified three cost pools to allocate overhead costs. The following
$110,000. Currently, The Job XYZ is in progress and consumes the following resources:
three cost pools to allocate overhead costs, what is the overhead costs per unit to be
allocated to the Job XYZ it consists of 100 unit?
a. $4.42
b.$5.29
c. $100.71
d.$4.28
27. The goal of a properly constructed ABC system is to

a. have the most accurate cost system
b. identify more indirect costs
c. have separate allocation rates for each department
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d. develop the best cost system that meets the cost/benefit test
28. Select the appropriate activity-cost driver for production scheduling activity:
a. Machine hours
b. Setup hours
c. Inspection Hours
d. Scheduling Hours
29. Parisa produces six products. Under their traditional cost system using one cost driver,
determined to be $178.00 per unit. The total amount of indirect costs assigned to product
SR6 using the traditional method is ________ the total amount assigned using ABC.
a. Less than
b. More than
c. Equal to
d. More accurate than
WEEK 11
1. One reason for assigning selling and distribution costs to products for analytical purposes
is
a. to justify a varied product-mix
b. that these costs should be included in the cost of goods sold in the income statement
c. that all direct costs must be assigned
d. to ensure that all costs are considered
2. Customer revenues and _____ are the determinants of customer profitability

a. customer location
b. customer industry
c. customer costs
d. customer profile
3. A well-designed, activity-based cost system helps managers make better decisions

because information derived from an ABC analysis:
a. is easy to analyze and interpret
b. emphasizes how managers can achieve higher sales
c. can be used to eliminate nonvalue-added activities
d. takes the choices and judgment challenges away from the managers
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4. Which purpose of cost allocation is used to encourage sales representatives to push

high-margin products or services?
a. to provide information for economic decisions
b. to justify costs or compute reimbursement
c. to motivate managers and other employees
d. to measure income and assets for reporting to external parties
5. Activity-based-costing information:
a. usually results in peanut-butter costing
b. should be used when services place similar demands on resources
c. will yield inaccurate cost numbers when products are similar
d. may assist in improving product design and efficiency
6. Managers use customer-profitability analysis report to ensure that

a. unpaid invoices are categorized according to age by due date
b. customers making large contributions to the operating income of a company receive a
high level of attention from the company
c. costs related to customers are stomeregmented into different cost pools on the basis of
different types of cost drivers or cost-allocation bases
d. cost allocation of indirect cost is in place
7. Price discounts are influenced by.

a. the operational budget
b. the prime cost of production
c. the contribution -margin per unit
d. the volume of product purchased
8. To improve customer profitability, companies should track

a. the customer profile
b. only the final invoice price of a sale
c. the location of each customer
d. the volume of the products purchased by each customer
9. Which of the following is a reason to gather data, associate revenues with each customer
and develop a system of allocating costs to each customer?
a. to assure that highly profitable customers get the appropriate level of care and attention
b. ABC systems cannot be implemented without customer-profitability reporting
c. GAAP requirements for external reporting including 10K disclosures
d. to assure that more resources are committed to loss-making customers in an attempt to
retain all customers
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10. Virgo Company is a logistics company and has recently implemented ABC system. Using
activity-based information, it decides to reduce the bulkiness of the packages delivered,
thereby reducing costs. This suggests that ABC system helps managers in ___ decisions.
a. process-improvement
b. pricing
c. product-mix
d. Product-design
11. Which of the following classifications would the cost of visiting customers would most
likely fit into?
a. corporate-sustaining cost
b. customer output unit-level cost
c. customer-sustaining cost
d. customer batch-level cost
12. Segmenting customers as a result of customer profitability analysis would be done by

which of the following groupings?
a. geography such as state or by zip code
b. total direct costs
c. operating income
d. gross margin
13. Activity-based costing information can be used for

a. advertisement decisions
b. inventory valuation
c. product-mix decisions
d. pricing decisions
14. To reduce distribution-channel costs, a company could

a. eliminate distribution to retailers and only service wholesalers
b. make fewer customer visits
c. improve the efficiency of the ordering process
d. reduce product-handling costs
15. Costs which are NOT economically feasible to trace but which are related to a cost object
are known as
a. indirect costs
b. incremental costs
c. marginal costs
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d. variable costs
16. Which of the following illustrates a purpose for allocating costs to cost objects?
a. to provide information to customers
b. to provide information for cost-control and pricing decisions
c. to measure capital expenditure
d. to determine marginal cost
17. Which of the following statements is true of costing systems?

a. ABC systems classify some indirect costs as direct costs helping to improve processes
b. Single-indirect cost pool systems classify some direct costs as indirect costs
c. Single-indirect cost pool systems always result in overcosting of products
d. ABC systems always result in overcosting of products
18. A primary reason for assigning selling and distribution costs to products for analytical
purposes is:
a. that controllers are required to assign all costs when valuing inventories
b. that all indirect costs must be assigned
c. to justify a varied product mix
d. that different processes, products, and customers require different quantities of selling
and distribution activities
19. The cost of the manager of a retail distribution channel would most likely be classified as
a
a. corporate-sustaining cost
b. distribution-channel cost
d. customer batch-level cost
20. Activity-based management (ABM) includes decisions about all EXCEPT:

a. improving processes
b. pricing and product mix
c. reducing costs
d. smoothing costs
21. It is important that the product costs reflect as much of the diversity and complexity of
the manufacturing process so that:
a. Product-pricing errors are minimal
b. value-added costs can be eliminated
c. there is less likelihood of cross-subsidizing of product costs
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d. total costs reflect market price
22. Customers making large contributions to the profitability of the company should
a. not be offered the volume-based price discounts offered to less profitable customers
b. receive a higher level of attention from the company than less profitable customers
c. be treated the same as other customers because all customers are important
d. be charged higher prices for the same products than less profitable customers
23. How is value-engineering relevant to a well done customer profitability analysis,

especially when an ABC system is utilized to calculate customer profits (or losses)?
a. Only value-added activities will be shown in the cost analysis and thus all other costs
will be eliminated via value-engineering
b. ABC will satisfy GAAP and provide input into value-engineering decisions
c. customer profitability analysis will reveal that the cost drivers of less profitable
customers are the problem and that value-engineering is the solution
d. ABC offers the opportunity to analyze the costs of activities assigned to each customer
and to determine if improvements can be made to optimize profits
24. Costs incurred to handle each unit sold would most likely be classified as a _
a.customer batch-level cost
b.corporate-sustaining cost
d. customer output unit-level cost
25. Which of the following statements is true of costing systems?

a. ABC systems always result in overcosting of products
b. Single-indirect cost pool systems always result in overcosting of products
c. ABC systems classify some indirect costs as direct costs helping to improve processes
d. Single-indirect cost pool systems classify some direct costs as indirect costs
26. For service organizations that bill customers at a predetermined average rate,
activity-based cost systems can help to:
a. Both A and B are correct.
b. identify the profitability of various service activities
c. clarify appropriate cost assignments for various service activities
d. None of these answers are correct.
27. ABC systems help managers to

a. improve the inventory turnaround time
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b. evaluate direct material costs more efficiently

c.value ending inventory more accurately
d. identify new designs to reduce costs
QUIZ 12
1. A demand-pull system in which each component in a production line is produced

immediately as needed by the next step in the production line is referred to as
a. materials requirements planning
b. just-in-time production
c. economic order quantity
d. relevant total costs
2. Xixi Company manufactures digital thermometers. For June, there were no beginning
inventories of direct materials and no beginning or ending work-in -process.
Conversion costs is the only indirect manufacturing cost category currently used.
Journal entries are recorded when materials are purchased and when units are sold.
Conversion costs: €109,625; Direct materials purchased: €255,575; Units produced:
82,200 units; Units sold: 77,500 units; Selling price: €30 per unit. Which of the
following journal entries would be recorded when units are sold for the month under
backflush costing?
a. Cost of Goods Sold (Debit) €358,650; Inventory: Raw and In-Process (Credit)
€255,575; Conversion Costs Allocated (Credit) €103,075
b. Cost of Goods Sold (Debit) €344,100; Inventory Control (Credit) €241,025;
Conversion Costs Allocated (Credit) €103,075
c. Inventory Control (Debit) €241,025; Conversion Costs Allocated (Debit)
€103,075; Cost of Goods Sold (Credit) €344,100
d. Cost of Goods Sold (Debit) €344,100; Inventory: Raw and In-Process (Credit)
€344,100
3. Which of the following statements is true of relevant inventory costs?

a. Those ordering costs that change with the number of orders placed are
irrelevant ordering costs.
b. The costs of expediting an order from a supplier are relevant incremental costs
of stockouts.
c. The salaries paid to clerks, stock keepers, and materials handlers are relevant
carrying costs if they are unaffected by changes in inventory levels.
d. Warehouse rent, warehouse workers' salaries and costs of insurance, that
change with the quantity of inventory held
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4. Chocobutter manufactures various cookies. For May, there were no beginning

inventories of direct materials and no beginning or ending work in process.
Conversion costs is the only indirect manufacturing cost category currently used
Journal entries are recorded when materials are purchased and when conversion costs
are allocated under backflush costing. Conversion costs: €410,000; Direct materials
purchased: €1,130,000; Units produced: 59,800 units; Units sold: 49,800 units. Which
of the following entries properly records the cost of goods sold for the month (in €)?
a. Cost of Goods Sold (Debit) 1,282,475; Finished Goods (Credit) 1,282,475
b. Cost of Goods Sold (Debit) 1.540.000; Work in Process (Credit) 1.540.000
c. Finished Goods (Debit) 1.282.475; Work in Process (Credit) 1,282.475
d. Finished Goods (Debit) 1,540,000; Cost of Goods Sold (Credit) 1.540.000
5. Which of the following statements is true of just-in-time (IT) purchasing?

a. In JIT purchasing, the optimal safety-stock level is the quantity of safety stock
that minimizes the sum of annual relevant stockout and carrying costs.
b. Only disadvantage of JIT purchasing is the higher level carrying and inspection
costs.
c. In JIT purchasing, raw materials (or goods) are purchased so that products are
delivered just as needed for production or sales.
d. JIT purchasing is guided solely by the EOQ model because that model
emphasizes the tradeoff between relevant carrying and ordering costs.
6. One of the traditional reasons for holding inventory is to take advantage of quantity
discounts and hedge against future price increases. The JIT solution is to ...
a. use total quality control
b. reduce setup costs
c. use long-term contracts with suppliers
d. reduce lead time
7. MM manufactures various toys. For May, there were no beginning inventories of

direct materials and no beginning or ending work in process. Conversion costs is the
only indirect manufacturing cost category currently used. Journal entries are recorded
when materials are purchased and when conversion costs are allocated under
backflush costing. Conversion costs: E470,000; Direct materials purchased:
E1,090,000; Units produced: 61,800 units. Which of the following journal entries
properly records the purchase of direct materials?
a. Inventory: Raw and In-Process Control (Debit) 1,090,000; Conversion Costs
(Credit) 1,090,000
b. Accounts Payable Control (Debit) 470,000; Inventory: Raw and In-Process
Control (Credit) 470,000
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c. Inventory: Materials and In-Process Control (Debit) 1,090,000; Accounts

Payable Control (Credit) 1,090,000
d. Conversion Costs (Debit) 470,000; Inventory: Raw and In-Process Control
(Credit) 470,000
8. JIT purchasing is done using ...

a. short-term contracts based on quality, reliability, and price
b. long-term contracts based on quality, reliability, and price
c. inventory to hedge against stockouts and price increases
d. short-term contracts emphasizing price
9. Among different types of costs associated with inventory, the incoming freight
charges of inventories are ....
a. carrying costs
b. stockout costs
c. purchasing costs
d. ordering costs
10. Chips manufactures various snacks. For August, there were no beginning inventories
of direct materials and no beginning or ending work in process. Conversion costs is
the only indirect manufacturing cost category currently used. Journal entries are
recorded when materials are purchased and when conversion costs are allocated under
backflush costing. Conversion costs: E390,000; Direct materials purchased: E
1,280,000; Units produced: 67,800 units. Which of the journal entries properly
records conversion costs?
a. Inventory: Direct Materials (Debit) 1,280,000; Conversion Costs (Credit)
1,280,000
b. Conversion Costs (Debit) 1,280,000; Inventory: Direct Materials (Credit)
1,280,000
c. Conversion Costs (Debit) 390,000; Various Accounts (Credit) 390,000
d. Various Accounts (Debit) 390,000; Conversion Costs (Credit) 390,000
11. The costs that result when a company runs out of a particular item for which there is a
customer demand are ......
a. shrinkage costs
b. opportunity costs
c. stockout costs
d. shortage costs
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12. One of the traditional reasons for holding inventory is to avoid a shutdown due to
machine failure. The JIT solution is to ...
a. reduce setup costs
b. reduce lead time
c. use total quality control
d. use total preventive maintenance
13. MM manufactures various toys. For July, there were no beginning inventories of
direct materials and no beginning or ending work in process. Conversion costs is the
only indirect manufacturing cost category currently used. Journal entries are recorded
when materials are purchased and when conversion costs are allocated under
backflush costing. Conversion costs: E390,000; Direct materials purchased:
E1,210,000; Units produced: 61,800 units. Which of the following journal entries
properly records the purchase of direct materials?
a. Inventory: Raw and In-Process Control (Debit) 1,210,000; Conversion Costs
(Credit) 1,210,000
b. Accounts Payable Control (Debit) 390,000; Inventory: Raw and In-Process Control
(Credit)390,000
C. Conversion Costs (Debit) 390,000; Inventory: Raw and In-Process Control
(Credit) 390,000
d. Inventory: Materials and In-Process Control (Debit) 1,210,000; Accounts Payable
Control (Credit) 1,210,000
14. Which of the following statements best defines manufacturing cycle time in a JIT
production system?
a. the time from when raw materials are received until it becomes a finished good
b. the time from when an order is received until it is delivered to the customers
c. the time from when an order is received until it becomes a finished good
d. the time from when raw materials are received until it is delivered to the customers
15. Which of the following costs is a relevant inventory stockout cost?

a. The return forgone by investing capital in inventory rather than elsewhere.
b. The costs of obsolescence and costs of insurance that change with the quantity of
inventory held.
c. The lost contribution margin on sales forgone as a result of customer dissatisfaction
due to unavailability of goods.
d. The costs of storage space owned that cannot be used for other profitable purposes
when inventories decrease.
16. Which of the following statements best defines a just-in-time production system?
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a. a demand-pull system in which each component in a production line is produced

immediately as needed by the next step in the production line
b. a push-through system that manufactures finished goods for inventory on the basis
of demand forecasts
c. a demand-pull system that manufactures finished goods for inventory on the basis
of demand forecasts
d. a push-through system in which each component in a production line is produced
immediately as needed by the next step in the production line
17. Chocobutter manufactures various cookies. For August, there were no beginning
inventories of direct materials and no beginning or ending work in process.
Conversion costs is the only indirect manufacturing cost category currently used.
Journal entries are recorded when materials are purchased and when conversion costs
are allocated under backflush costing. Conversion costs: E570,000; Direct materials
purchased: E1,220,000; Units produced: 59,800 units; Units sold: 49,800 units.
Which of the following entries properly records the cost of goods sold for the month
(in E)?
a. Finished Goods (Debit) 1,790,000; Cost of Goods Sold (Credit) 1,790,000
b. Cost of Goods Sold (Debit) 1,790,000; Work in Process (Credit) 1,790,000
c. Cost of Goods Sold (Debit) 1,490,669; Finished Goods (Credit) 1,490,669
d. Finished Goods (Debit) 1,490,669; Work in Process (Credit) 1,490,669
QUIZ AB TRAKIRRYEAAAAAY
1. Without financial quality measures,
a. the short-run effectiveness of nonfinancial quality measures is questionable
b. customer satisfaction and employee satisfaction cannot be measured
c. cost-benefit analysis is not possible
d. quality problems might not be identified until it is too late
2. Rework is an example of
a. internal failure costs
b. prevention costs
c. appraisal costs
d. external failure costs
3. Which one of the cost below is an example of appraisal cost in a hotel?

a. Failure to bill on a timely basis
b. Verifying accuracy of reservation and registration procedures
c. Emergency cleaning of rooms when not ready on time
d. Hiring employees with good references
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4. Pilwood manufactures doors. Depreciation of test equipment is an example of

a. prevention costs
b. external failure costs
c. internal failure costs
d. appraisal costs
5. A patient had a 1:00 pm appointment with a doctor and leaves the office to go home at
2:00 pm. The patient spends 5 minutes filling out insurance forms, 25 minutes alone in
the examination room, and 6 minutes with the nurse and doctor. What is the service cycle
efficiency ratio?
a. 1.0
b. 0.90
c. 0.10
d. 0.67
6. The amount of time from when a customer places an order for a product to when the
product or service is delivered to the customer is referred to as
a. a time driver
b. customer-response time
c. delivery time
d. manufacturing lead time
7. Which of the following is true of COQ measures?

a. They help managers evaluate costs and benefits of incurring prevention and appraisal
costs
b. They forecast customer satisfaction and employee satisfaction, which are useful
indicators of long-run performance.
c. They provide immediate short-run feedback on whether quality-improvement efforts
are succeeding.
d. They direct attention to financial processes that help managers identify the precise
problem areas that need improvement.
8. Tony placed an order for a customized watch. The customer response time is 43 hours, its
receipt time is 9 hours, and manufacturing cycle time is 28 hours. Calculate the delivery
time of the product.
a. 6 hours
b. 4.5 hours
c. 18 hours
d. 9 hours
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9. Which of the following types of costs are incurred on defective products after they have
been shipped to customers?
a. external failure costs
b. appraisal costs
d. prevention costs
10. An example of a nonfinancial measure for customer satisfaction is

a. warranty claims by customers
b. rework costs due to inefficiency
c. 20% of customers are not satisfied
d. liability claims incurred to the company
11. Which one of the cost below is an example of external failure cost in a hotel?
a. Emergency cleaning of rooms when not ready on time
b. Hiring employees with good references
c. Verifying accuracy of reservation and registration procedures
d. Failure to bill on a timely basis
12. An advantage of nonfinancial measures of quality include that they _

a. use certain statistical measures to justify their data
b. focus managers' attention on how poor quality affects operating income
c. assist in problem solving by comparing costs and benefits of different
quality-improvement
programs and by setting priorities for cost reduction
d. are useful indicators of future long-run performance
13. Rework is an example of

a. prevention costs
b. appraisal costs
14. Which of the following is an example of a nonfinancial measure for customer

satisfaction?
a. average manufacturing time for key products
b. lost of 10% customers
c. contribution margin earned on popular products
d. time and effort spent on machine repairs
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15. The amount of time from when an order is ready to start on the production line to when it
becomes a finished good is referred to as_
a. customer-response time
b. time driver
c. delivery time
d. manufacturing time
16. Pilwood manufactures doors. Reentering data because of keypunch errors is an example
of
b. appraisal costs
c. prevention costs
d. internal failure costs
a. 9 hours
b. 6 hours
c. 4.5 hours
d. 18 hours
18. Which of the following types of costs are incurred on defective products before they are
shipped to customers?
a. appraisal costs
b. prevention costs
19. An advantage of financial measures of quality include that they_

a. analyse cost-benefit analysis
b. measure the short-run effectiveness of nonfinancial quality
c. identify quality problems
d. measures customer satisfaction and employee satisfaction
the examination room, and 5 minutes with the nurse and doctor. What is the service cycle
efficiency ratio?
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a. 0.083
b. 0.167
c. 0.5
d. 0.58
21. Process engineering is an example of

b. prevention costs
d. appraisal costs
22. Which of the following types of costs are incurred to detect which of the individual units
of products do not conform to specifications?
a. appraisal costs
b. prevention costs
c. external failure costs
23. Which of the following is an example of a nonfinancial measure for customer

satisfaction?
a. contribution margin earned on popular products
b. time and effort spent on machine repairs
c. on time delivery rates
d. average manufacturing time for key products
24. Pilwood manufactures doors. Downtime due to quality problems is an example of

c. prevention costs
d. appraisal costs
a. 8 hours
b. 4.5 hours
c. 9 hours
d. 16 hours
26. Which of the following correctly describes customer- response time?

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a. the amount of time from when an order is ready to start on the production line to when
it becomes a finished good
b. the amount of time from when a customer places an order for a product or requests a
service to when the product or service is delivered to the customer
c. the amount of time it takes to deliver a completed order to a customer
d. the amount of time from when an order is ready to start on the production line to when
the product or service is delivered to the customer
27. Which of the following is an advantage of nonfinancial measures of quality?

a. They focus managers' attention on how poor quality affects operating income.
b. They detect and provide immediate short- run feedback on whether quality-
improvement efforts are succeeding.
c. They direct attention to financial processes that help managers identify the precise
problem areas that need improvement.
d. They help managers aggregate costs to evaluate the tradeoffs of incurring prevention
costs and appraisal costs to eliminate internal and external failure costs.
28. Which one of the cost below is an example of prevention cost in a hotel?
a. Failure to bill on a timely basis
b. Verifying accuracy of reservation and registration procedures
c. Emergency cleaning of rooms when not ready on time
d. Hiring employees with good references
29. Pilwood manufactures doors. Audits of the effectiveness of the quality system is an
example of
c. prevention costs
d. appraisal costs
30. Which of the following correctly describes customer-response time?

a. the amount of time from when an order is ready to start on the production line to when
it becomes a finished good
b. the amount of time from when an order is ready to start on the production line to when
the product or service is delivered to the customer
c. the amount of time it takes to deliver a completed order to a customer
d. the amount of time from when a customer places an order for a product or requests a
service to when the product or service is delivered to the customer
31. Which of the following types of costs are incurred in precluding the production of
products that do not conform to specifications?
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b. appraisal costs
c. prevention costs
a. 9 hours
b. 6 hours
c. 4.5 hours
d. 18 hours
33. Process engineering is an example of _
a. prevention costs
b. appraisal costs
the examination room, and 20 minutes with the nurse and doctor. What is the service
cycle efficiency ratio?
a. 0.33
b. 1.0
c. 0.67
d. 0.10
35. Pilwood manufactures doors. Downtime due to quality problems is an example of

a. appraisal costs
c. prevention costs
36. Spoilage and rework are all examples of

a. prevention costs
b. appraisal costs
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QUIZ AB UAS-Akunpeeps

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Notes: jawaban tidak 100% benar

Revenue = 180.000 x 20 = 3.600.000

3. Which of the following statements is true of joint costing?

BUKANYYA ENDINGNYA 31.000? 180.000-149.000

a. Joint costs incurred up to the split-off point

20. How does the physical-measure method allocate joint costs?

BENER INII JAWABANNYA UDH LIAT GRADES

a. volume of the products produced

5. The direct allocation method

10. The direct allocation method:

11. The step-down allocation method:

maintenance-hours (MH). Personnel Department costs of $40.000 are allocated based on

21. Under the stand-alone method of allocating common costs:

24. The direct allocation method:

maintenance-hours (MH). Personnel Department costs of $40,000 are allocated based on

32. Complete reciprocated costs:

5. Activity-based costing is most likely to yield benefits for companies:

6. Product-cost cross-subsidization means that:

8. Select the appropriate activity-cost driver for Material Ordering activity:

9. Recognizing ABC information is not always perfect because.

12. Which of the following is true of refinement of a costing system?

14. Which of the following statements is true of ABC systems?

15. Which of the following statements is true of ABC systems?

17. It only makes sense to implement an ABC system when

18. Recognizing ABC information is not always perfect because

20. Which of the following statements is true of a peanut-butter costing system?

21. ABC and traditional systems are quite similar in

23. Activity-based costing is most likely to yield benefits for companies:

24. It only makes sense to implement an ABC system when

25. Which of the following statements about ABC is not true?

27. The goal of a properly constructed ABC system is to

2. Customer revenues and _____ are the determinants of customer profitability

3. A well-designed, activity-based cost system helps managers make better decisions

4. Which purpose of cost allocation is used to encourage sales representatives to push

6. Managers use customer-profitability analysis report to ensure that

7. Price discounts are influenced by.

8. To improve customer profitability, companies should track

12. Segmenting customers as a result of customer profitability analysis would be done by

13. Activity-based costing information can be used for

14. To reduce distribution-channel costs, a company could

17. Which of the following statements is true of costing systems?

20. Activity-based management (ABM) includes decisions about all EXCEPT:

d. total costs reflect market price

23. How is value-engineering relevant to a well done customer profitability analysis,

25. Which of the following statements is true of costing systems?

27. ABC systems help managers to

b. evaluate direct material costs more efficiently

1. A demand-pull system in which each component in a production line is produced

3. Which of the following statements is true of relevant inventory costs?

4. Chocobutter manufactures various cookies. For May, there were no beginning

5. Which of the following statements is true of just-in-time (IT) purchasing?

7. MM manufactures various toys. For May, there were no beginning inventories of

c. Inventory: Materials and In-Process Control (Debit) 1,090,000; Accounts

8. JIT purchasing is done using ...

15. Which of the following costs is a relevant inventory stockout cost?

a. a demand-pull system in which each component in a production line is produced

3. Which one of the cost below is an example of appraisal cost in a hotel?

4. Pilwood manufactures doors. Depreciation of test equipment is an example of

7. Which of the following is true of COQ measures?

10. An example of a nonfinancial measure for customer satisfaction is

12. An advantage of nonfinancial measures of quality include that they _