Question : 37.Which of the following should not be classified as a : 1259567

 

 

37.Which of the following should not be classified as a manufacturing cost?   

A. Indirect factory labor costs, such as salaries of plant security guards.

 

B. Direct materials used in the production process.

 

C. Utility bills related to factory operations.

 

D. Commissions paid to salespeople.

 

 

 

 

38.In an aircraft factory, the inventory of direct materials would not include:   

A. Electronic instruments to be installed in aircraft.

 

B. Completed aircraft, available for sale.

 

C. Sheet aluminum to be used for the exterior “skin” of the aircraft.

 

D. Ejection seats to be installed only in military aircraft.

 

 

 

 

39.Manufacturing overhead is best described as:   

A. All manufacturing costs other than direct materials and direct labor.

 

B. All period costs associated with manufacturing operations.

 

C. Indirect materials and indirect labor.

 

D. All operating expenses other than selling expenses and general and administrative expenses.

 

 

 

 

40.Which of the following costs would not be considered part of the manufacturing overhead of a furniture manufacturer?   

A. The cost of compliance with federal factory safety regulations.

 

B. Depreciation expense on factory equipment.

 

C. The cost of grease used to lubricate factory equipment.

 

D. The cost of wood used in furniture construction.

 

 

 

 

41.Which of the following costs would not be considered part of the manufacturing overhead of a chemical plant?   

A. The costs of disposing of toxic waste materials.

 

B. Salaries of factory medical personnel.

 

C. Salaries of employees who operate distilling equipment used in the production process.

 

D. The cost of complying with federal safety regulations concerning plant operations.

 

 

 

 

42.The cost of the employee who computes total manufacturing costs would be considered as:   

A. Direct labor.

 

B. Indirect labor.

 

C. Manufacturing overhead.

 

D. Administrative costs.

 

 

 

 

43.Direct labor costs in a paint factory would include wages of employees who:   

A. Supervise heavy equipment operators.

 

B. Operate paint-mixing machines.

 

C. Develop highly secret formulas for new products.

 

D. Paint the interior of the factory every two years.

 

 

 

 

44.Which of the following is not a product cost?   

A. Depreciation on a warehouse where raw materials are stored.

 

B. An employee working directly on assembling a car.

 

C. The leather seats of a motorcycle.

 

D. The real estate tax of the showroom.

 

 

 

 

45.Costs that are traceable to a particular unit and are inventoriable are called:   

A. Period costs.

 

B. Product costs.

 

C. Overhead costs.

 

D. Job costs.

 

 

 

 

46.Which of the following is not a period cost?   

A. Depreciation on factory equipment.

 

B. Depreciation on the retail store building.

 

C. Salesperson salaries.

 

D. Office supplies used.