Question : 56. Kline Manufacturing has the following labor costs: Factory—Gross wages$490,000 Factory—Net wages420,000 Employer : 1311610

56. Kline Manufacturing has the following labor costs:

Factory—Gross wages$490,000

Factory—Net wages420,000

Employer Payroll Taxes Payable50,000

The entry to record the cost of factory labor and the associated payroll tax expense will include a debit to Factory Labor for

a.$540,000.

b.$490,000.

c.$470,000.

d.$440,000.

57. Factory labor costs

a.accumulate in advance of utilization.

b.accumulate in a control account.

c.include sick pay earned by factory workers.

d.accumulate in the Factory Labor Expense account.

58. Which of the following is not a control account?

a.Manufacturing Overhead

b.Factory Labor

c.Accounts Receivable

d.Raw Materials Inventory

59. Manufacturing Overhead would not have a subsidiary account for

a.utilities.

b.property taxes.

c.insurance.

d.raw materials inventory.

60. The entry to record the acquisition of raw materials on account is

a.Work in Process Inventory

Accounts Payable

b.Manufacturing Overhead

Raw Materials Inventory

Accounts Payable

c.Accounts Payable

Raw Materials Inventory

d.Raw Materials Inventory

Accounts Payable

61. Which one of the following best describes a job cost sheet?

a.It is a form used to record the costs chargeable to a specific job and to determine the total and unit costs of the completed job.

b.It is used to track manufacturing overhead costs to specific jobs.

c.It is used by management to understand how direct costs affect profitability.

d.It is a daily form that management uses for tracking worker productivity on which employee raises are based.

62. Job cost sheets constitute the subsidiary ledger for the

a.Finished Goods Inventory account.

b.Cost of Goods Sold account.

c.Work In Process Inventory account.

d.Cost of Goods Manufactured account.

63. A materials requisition slip showed that direct materials requested were $63,000 and indirect materials requested were $9,000. The entry to record the transfer of materials from the storeroom is

a.Work In Process Inventory……………………….63,000

Raw Materials Inventory………………………………..63,000

b.Direct Materials……………………………..63,000

Indirect Materials…………………………………….9,000

Work in Process Inventory……………………………….72,000

c.Manufacturing Overhead………………………..72,000

Raw Materials Inventory………………………………..72,000

d.Work In Process Inventory……………………….63,000

Manufacturing Overhead………………………………..9,000

Raw Materials Inventory………………………………..72,000

64. The job cost sheet does not show

a.costs chargeable to a specific job.

b.the total costs of a completed job.

c.the unit cost of a completed job.

d.the cost of goods sold.

65. Under an effective system of internal control, the authorization for issuing materials is made

a.orally.

b.on a prenumbered materials requisition slip.

c.by the accounting department.

d.by anyone on the production line.

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July 1, 2023

61. Which of the following statements regarding intermolecular forces is incorrect?

A)Hydrogen bonding is the strongest of the intermolecular forces.

B)London dispersion forces increase with increasing molecular size.

C)Dipole-dipole forces are present in all atoms and molecules.

D)In order for a pure substance to participate in hydrogen bonding, it must have hydrogen bonded to F, O, or N.

E)Intermolecular forces are much weaker than bonding forces.

62. Which of the following statements regarding intermolecular forces is incorrect?

A)Hydrogen bonding is the strongest of the intermolecular forces for substances of similar molar mass.

B)London dispersion forces are present in all atoms and molecules.

C)Dipole-dipole forces increase with increasing molecular size.

D)Bonding forces are much stronger than intermolecular forces.

E)Hydrogen bonding is the reason for the abnormally high boiling point of water.

63. Which choice correctly lists the intermolecular forces present in CH3NH2?

A)London forces only

B)dipole-dipole forces only

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)hydrogen bonding only

64. Which choice correctly lists the intermolecular forces present in CH4?

A)London forces only

B)London forces and dipole-dipole forces

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)London forces and hydrogen bonding

65. Which choice correctly lists the intermolecular forces present in CH3Br?

A)London forces only

B)London forces and dipole-dipole forces

C)London forces, dipole-dipole forces, and hydrogen bonding

D)dipole-dipole forces and hydrogen bonding

E)London forces and hydrogen bonding

66. Arrange the following substances in order of increasing boiling point: CH3OH, CH4, CH3CH2OH, HOCH2CH2OH

A)CH3OH < CH4 < CH3CH2OH < HOCH2CH2OH B)CH4 < CH3OH < CH3CH2OH < HOCH2CH2OH C)CH4 < CH3OH < HOCH2CH2OH < CH3CH2OH D)CH3OH < CH4 < HOCH2CH2OH < CH3CH2OH E)HOCH2CH2OH < CH3CH2OH < CH3OH < CH4 67. Arrange the following substances in order of increasing boiling point: N2, H2, NH3, PH3 A)H2 < N2 < PH3 < NH3D)N2 < PH3 < NH3 < H2 B)N2 < H2 < PH3 < NH3E)NH3 < PH3 < N2 < H2 C)H2 < N2 < NH3 < PH3 68. Select the pair of substances which has the one with the higher equilibrium vapor pressure at a given temperature listed first. A)H2O, H2SD)NH3, PH3 B)CH3CH2OH, CH3OHE)Br2, Cl2 C)CH3COCH3, CH3CH2CH2OH 69. Select the pair of substances which has the one with the higher equilibrium vapor pressure at a given temperature listed first. A)H2O, HClD)AsH3, PH3 B)CH3OH, CH4E)Cl2, Br2 C)CH3CH2CH2OH, CH3COCH3 70. Which of the following statements regarding the liquid state is incorrect? A)Liquids are about 1000 times denser than gases. B)Liquids are normally about 90-95% as dense as their corresponding solid. C)The viscosity of a liquid is a measure of its resistance to flow. D)Molecules with high intermolecular forces will have high surface tension. E)Surface tension increases as temperature increases.