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Question : 111. During March, the production department of a process manufacturing system : 1225540

Accounting

 

111. During March, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of the units transferred, 25,000 were in process at the beginning of March and 110,000 were started and completed in March. March’s beginning inventory units were 100% complete with respect to materials and 55% complete with respect to labor. At the end of March, 30,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to labor. Compute the number of equivalent units with respect to both materials and direct labor respectively for March using the weighted-average method. 

A. 165,000; 165,000.

B. 135,000; 119,000.

C. 140,000; 130,250.

D. 165,000; 144,000.

E. 144,000; 144,000.

112. During March, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of the units transferred, 25,000 were in process at the beginning of March and 110,000 were started and completed in March. March’s beginning inventory units were 100% complete with respect to materials and 55% complete with respect to labor. At the end of March, 30,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to labor. The production department incurred direct materials cost of $253,000 and its beginning inventory included materials cost of $93,500. Compute the direct materials cost per equivalent unit for the department using the weighted-average method. 

A. $1.53.

B. $2.48.

C. $2.10.

D. $2.57.

E. $2.40.

113. During March, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of the units transferred, 25,000 were in process at the beginning of March and 110,000 were started and completed in March. March’s beginning inventory units were 100% complete with respect to materials and 55% complete with respect to labor. At the end of March, 30,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to labor. The production department incurred direct labor cost of $578,900 and its beginning inventory included labor cost of $54,700. Compute the direct labor cost per equivalent unit for the department using the weighted-average method. 

A. $4.69.

B. $3.84.

C. $4.86.

D. $4.28.

E. $4.40.

114. During March, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of the units transferred, 25,000 were in process at the beginning of March and 110,000 were started and completed in March. March’s beginning inventory units were 100% complete with respect to materials and 55% complete with respect to labor. At the end of March, 30,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to labor. Compute the number of equivalent units with respect to both materials and direct labor respectively for March using the FIFO method. 

A. 165,000; 165,000.

B. 135,000; 119,000.

C. 140,000; 130,250.

D. 165,000; 144,000.

E. 144,000; 144,000.

115. A company uses the weighted average method for inventory costing. During a period, a production department had 20,000 units in beginning goods in process inventory which were 40% complete; the department completed and transferred 165,000 units. At the end of the period, 22,000 units were in the ending goods in process inventory and are 75% complete. Compute the number of equivalent units produced by the department. 

A. 181,500.

B. 165,000.

C. 173,500.

D. 145,000.

E. 187,000.

116. A company uses the FIFO method for inventory costing. During a period, a production department had 20,000 units in beginning goods in process inventory which were 40% complete; the department completed and transferred 165,000 units. At the end of the period, 22,000 units were in the ending goods in process inventory and are 75% complete. Compute the number of equivalent units produced by the department. 

A. 181,500.

B. 165,000.

C. 173,500.

D. 145,000.

E. 187,000.

117. A company uses the weighted average method for inventory costing. During a period, a production department had 20,000 units in beginning goods in process inventory which were 40% complete; the department completed and transferred 165,000 units. At the end of the period, 22,000 units were in the ending goods in process inventory and are 75% complete. All of these are with respect to labor. The production department had labor costs in the beginning goods is process inventory of $99,000 and total labor costs added during the period are $726,825. Compute the equivalent cost per unit for labor. 

A. $4.40.

B. $4.76.

C. $4.19.

D. $4.55.

E. $4.61.

118. A company uses the FIFO method for inventory costing. During a period, a production department had 20,000 units in beginning goods in process inventory which were 40% complete; the department completed and transferred 165,000 units. At the end of the period, 22,000 units were in the ending goods in process inventory and are 75% complete. All of these are with respect to labor. The production department had labor costs in the beginning goods is process inventory of $99,000 and total labor costs added during the period are $726,825. Compute the equivalent cost per unit for labor. 

A. $4.40.

B. $4.76.

C. $4.19.

D. $4.55.

E. $4.61.

119. A company uses the weighted-average method for inventory costing. At the end of the period, 22,000 units were in the ending goods in process inventory and are 100% complete for materials and 75% complete for labor and overhead. The equivalent costs per unit are; materials, $2.65, labor, $2.15, and overhead, $3.20. Compute the cost that would be assigned to the ending goods in process inventory for the period. 

A. $146,575.

B. $176,000.

C. $87,725.

D. $93,775.

E. $132,000.

 

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51) In the short run, a decrease in aggregate demand will lead to

A) a decrease in the price level and an increase in real GDP.

B) an increase in the price level and a decrease in real GDP.

C) a decrease in the price level and an increase in the unemployment rate.

D) an increase in the price level and an increase in real GDP.

E) no change in the price level and a decrease in real GDP.

 

52) If the economy moves upward along its short-run Phillips curve, in the AS-AD diagram, this movement is shown by a

A) movement upward along the AS curve as a result of a rightward shift of the AD curve.

B) rightward shift of potential GDP.

C) movement downward along the AS curve as a result of a leftward shift of the AD curve.

D) rightward shift of the AS curve and a movement along the AD curve.

E) leftward shift of the AS curve and a movement along the AD curve.

 

53) If aggregate demand increases, thereby leading to an increase in real GDP and inflation, there is

A) a movement downward along the short-run Phillips curve.

B) a movement upward along the short-run Phillips curve.

C) a rightward shift in the short-run Phillips curve.

D) a leftward shift in the short-run Phillips curve.

E) neither a movement along nor a shift in the short-run Phillips curve.

54) The relationship between the AS-AD model and the Phillips curve points out that as aggregate demand increases, the unemployment rate

A) decreases and the inflation rate rises.

B) increases and the inflation rate falls.

C) decreases and the price level falls.

D) increases and the inflation rate rises.

E) decreases and the inflation rate does not change, only the price level rises.

 

55) Data from the United States and the United Kingdom show that the short-run Phillips curve exhibits

A) a great deal of shifting.

B) stability with shifts occurring only when external forces are strong.

C) stability with shifts occurring only when there is an internal change of government.

D) shifts that occur every five years or so.

E) positive slopes in both nations.

 

56) Changes in which of the following shift the short-run Phillips curve?

i.changes in the natural unemployment rate

ii.changes in the expected inflation rate

iii.changes in the inflation rate

A) i only

B) ii only

C) iii only

D) i and ii

E) i, ii, and iii

57) The short-run Phillips curve shows a relationship between the

A) inflation rate and the interest rate.

B) inflation rate and real GDP.

C) unemployment rate and the interest rate.

D) inflation rate and the unemployment rate.

E) price level and real GDP.

 

58) The short-run Phillips curve is

A) vertical at the natural unemployment rate.

B) upward sloping.

C) downward sloping.

D) horizontal at the expected inflation rate.

E) U-shaped.

 

59) Moving along the short-run Phillips curve, as the unemployment rate increases the inflation rate

A) decreases.

B) increases.

C) remains unchanged.

D) initially decreases and then increases.

E) initially increases and then decreases.

 

60) When a movement up along the aggregate supply curve occurs, there is also

A) a movement down along the short-run Phillips curve.

B) a movement up along the short-run Phillips curve.

C) a rightward shift of the short-run Phillips curve.

D) a leftward shift of the short-run Phillips curve.

E) no movement along nor a shift in the short-run Phillips curve.

61) If real GDP exceeds potential GDP, then employment is ________ full employment and the unemployment rate is ________ the natural unemployment rate.

A) below; above

B) equal to; below

C) above; below

D) above; above

E) equal to; equal to

 

62) According to Okun's Law, if the natural unemployment rate is 5 percent, the actual unemployment rate is 4 percent, and potential GDP is $15 trillion, then actual real GDP is

A) $12.0 trillion.

B) $15.0 trillion.

C) $14.7 trillion.

D) $15.4 trillion.

E) $15.3 trillion.

 

63) When aggregate demand increases, there is a movement ________ along the AS curve and ________.

A) up; a movement up along the short-run Phillips curve

B) up; a movement down along the short-run Phillips curve

C) up; an upward shift of the short-run Phillips curve

D) down; a downward shift of the short-run Phillips curve

E) down; a movement down along the short-run Phillips curve

 

 

default image
July 1, 2023
    

 

 

51) In the short run, a decrease in aggregate demand will lead to

A) a decrease in the price level and an increase in real GDP.

B) an increase in the price level and a decrease in real GDP.

C) a decrease in the price level and an increase in the unemployment rate.

D) an increase in the price level and an increase in real GDP.

E) no change in the price level and a decrease in real GDP.

 

52) If the economy moves upward along its short-run Phillips curve, in the AS-AD diagram, this movement is shown by a

A) movement upward along the AS curve as a result of a rightward shift of the AD curve.

B) rightward shift of potential GDP.

C) movement downward along the AS curve as a result of a leftward shift of the AD curve.

D) rightward shift of the AS curve and a movement along the AD curve.

E) leftward shift of the AS curve and a movement along the AD curve.

 

53) If aggregate demand increases, thereby leading to an increase in real GDP and inflation, there is

A) a movement downward along the short-run Phillips curve.

B) a movement upward along the short-run Phillips curve.

C) a rightward shift in the short-run Phillips curve.

D) a leftward shift in the short-run Phillips curve.

E) neither a movement along nor a shift in the short-run Phillips curve.

54) The relationship between the AS-AD model and the Phillips curve points out that as aggregate demand increases, the unemployment rate

A) decreases and the inflation rate rises.

B) increases and the inflation rate falls.

C) decreases and the price level falls.

D) increases and the inflation rate rises.

E) decreases and the inflation rate does not change, only the price level rises.

 

55) Data from the United States and the United Kingdom show that the short-run Phillips curve exhibits

A) a great deal of shifting.

B) stability with shifts occurring only when external forces are strong.

C) stability with shifts occurring only when there is an internal change of government.

D) shifts that occur every five years or so.

E) positive slopes in both nations.

 

56) Changes in which of the following shift the short-run Phillips curve?

i.changes in the natural unemployment rate

ii.changes in the expected inflation rate

iii.changes in the inflation rate

A) i only

B) ii only

C) iii only

D) i and ii

E) i, ii, and iii

57) The short-run Phillips curve shows a relationship between the

A) inflation rate and the interest rate.

B) inflation rate and real GDP.

C) unemployment rate and the interest rate.

D) inflation rate and the unemployment rate.

E) price level and real GDP.

 

58) The short-run Phillips curve is

A) vertical at the natural unemployment rate.

B) upward sloping.

C) downward sloping.

D) horizontal at the expected inflation rate.

E) U-shaped.

 

59) Moving along the short-run Phillips curve, as the unemployment rate increases the inflation rate

A) decreases.

B) increases.

C) remains unchanged.

D) initially decreases and then increases.

E) initially increases and then decreases.

 

60) When a movement up along the aggregate supply curve occurs, there is also

A) a movement down along the short-run Phillips curve.

B) a movement up along the short-run Phillips curve.

C) a rightward shift of the short-run Phillips curve.

D) a leftward shift of the short-run Phillips curve.

E) no movement along nor a shift in the short-run Phillips curve.

61) If real GDP exceeds potential GDP, then employment is ________ full employment and the unemployment rate is ________ the natural unemployment rate.

A) below; above

B) equal to; below

C) above; below

D) above; above

E) equal to; equal to

 

62) According to Okun's Law, if the natural unemployment rate is 5 percent, the actual unemployment rate is 4 percent, and potential GDP is $15 trillion, then actual real GDP is

A) $12.0 trillion.

B) $15.0 trillion.

C) $14.7 trillion.

D) $15.4 trillion.

E) $15.3 trillion.

 

63) When aggregate demand increases, there is a movement ________ along the AS curve and ________.

A) up; a movement up along the short-run Phillips curve

B) up; a movement down along the short-run Phillips curve

C) up; an upward shift of the short-run Phillips curve

D) down; a downward shift of the short-run Phillips curve

E) down; a movement down along the short-run Phillips curve

 

 

default image
July 1, 2023
    

 

 

51) In the short run, a decrease in aggregate demand will lead to

A) a decrease in the price level and an increase in real GDP.

B) an increase in the price level and a decrease in real GDP.

C) a decrease in the price level and an increase in the unemployment rate.

D) an increase in the price level and an increase in real GDP.

E) no change in the price level and a decrease in real GDP.

 

52) If the economy moves upward along its short-run Phillips curve, in the AS-AD diagram, this movement is shown by a

A) movement upward along the AS curve as a result of a rightward shift of the AD curve.

B) rightward shift of potential GDP.

C) movement downward along the AS curve as a result of a leftward shift of the AD curve.

D) rightward shift of the AS curve and a movement along the AD curve.

E) leftward shift of the AS curve and a movement along the AD curve.

 

53) If aggregate demand increases, thereby leading to an increase in real GDP and inflation, there is

A) a movement downward along the short-run Phillips curve.

B) a movement upward along the short-run Phillips curve.

C) a rightward shift in the short-run Phillips curve.

D) a leftward shift in the short-run Phillips curve.

E) neither a movement along nor a shift in the short-run Phillips curve.

54) The relationship between the AS-AD model and the Phillips curve points out that as aggregate demand increases, the unemployment rate

A) decreases and the inflation rate rises.

B) increases and the inflation rate falls.

C) decreases and the price level falls.

D) increases and the inflation rate rises.

E) decreases and the inflation rate does not change, only the price level rises.

 

55) Data from the United States and the United Kingdom show that the short-run Phillips curve exhibits

A) a great deal of shifting.

B) stability with shifts occurring only when external forces are strong.

C) stability with shifts occurring only when there is an internal change of government.

D) shifts that occur every five years or so.

E) positive slopes in both nations.

 

56) Changes in which of the following shift the short-run Phillips curve?

i.changes in the natural unemployment rate

ii.changes in the expected inflation rate

iii.changes in the inflation rate

A) i only

B) ii only

C) iii only

D) i and ii

E) i, ii, and iii

57) The short-run Phillips curve shows a relationship between the

A) inflation rate and the interest rate.

B) inflation rate and real GDP.

C) unemployment rate and the interest rate.

D) inflation rate and the unemployment rate.

E) price level and real GDP.

 

58) The short-run Phillips curve is

A) vertical at the natural unemployment rate.

B) upward sloping.

C) downward sloping.

D) horizontal at the expected inflation rate.

E) U-shaped.

 

59) Moving along the short-run Phillips curve, as the unemployment rate increases the inflation rate

A) decreases.

B) increases.

C) remains unchanged.

D) initially decreases and then increases.

E) initially increases and then decreases.

 

60) When a movement up along the aggregate supply curve occurs, there is also

A) a movement down along the short-run Phillips curve.

B) a movement up along the short-run Phillips curve.

C) a rightward shift of the short-run Phillips curve.

D) a leftward shift of the short-run Phillips curve.

E) no movement along nor a shift in the short-run Phillips curve.

61) If real GDP exceeds potential GDP, then employment is ________ full employment and the unemployment rate is ________ the natural unemployment rate.

A) below; above

B) equal to; below

C) above; below

D) above; above

E) equal to; equal to

 

62) According to Okun's Law, if the natural unemployment rate is 5 percent, the actual unemployment rate is 4 percent, and potential GDP is $15 trillion, then actual real GDP is

A) $12.0 trillion.

B) $15.0 trillion.

C) $14.7 trillion.

D) $15.4 trillion.

E) $15.3 trillion.

 

63) When aggregate demand increases, there is a movement ________ along the AS curve and ________.

A) up; a movement up along the short-run Phillips curve

B) up; a movement down along the short-run Phillips curve

C) up; an upward shift of the short-run Phillips curve

D) down; a downward shift of the short-run Phillips curve

E) down; a movement down along the short-run Phillips curve

 

 

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