Question : 110.In a process operation, the direct labor of a production : 1236669

110.In a process operation, the direct labor of a production department includes:

A.All labor used exclusively by that department, even if the labor is not applied to the product itself.

B.All labor used exclusively by that department, but only if the labor is applied to the product itself.

C.All labor for that department, including labor for services that help more than one production department, such as clerical, repair, and computer technicians.

D.Only labor that helps more than one production department, such as clerical, repair, and computer technicians.

E.Only labor that relates to goods finished during the period.

111.After posting all actual factory overhead and applying factory overhead to production departments in a process costing system,

A.There will never be underapplied overhead.

B.There will never be overapplied overhead.

C.There will always be underapplied overhead.

D.There will always be overapplied overhead.

E.There may be over or underapplied overhead.

112.In a process costing system, when manufacturing overhead costs are applied to the cost of production, they are debited to:

A.the Finished Goods Inventory account.

B.the Cost of Goods Sold account.

C.the Work in Process Inventory account.

D.the Manufacturing Overhead account.

E.the Raw Materials Inventory account.

113.To compute equivalent units of production, one must be able to reasonably estimate:

A.The percentage of completion.

B.Units completed.

C.Units started and completed.

D.Direct labor cost.

E.Materials cost.

114.The following is an account for a production department, showing its costs for one month:

A.$12,150.

B.$2,160.

C.$7,560.

D.$54,000.

E.$37,260.

115.Wyman Corporation uses a process costing system. The company manufactured certain goods at a cost of $800 and sold them on credit to Percy Corporation for $1,075. The complete journal entry to be made by Wyman at the time of this sale is:

A.Debit Accounts Receivable $1,075; credit Sales $1,075; debit Cost of Goods Sold $800; credit Finished Goods Inventory $800.

B.Debit Accounts Receivable $1,075; credit Sales $275; credit Finished Goods Inventory $800.

C.Debit Cost of Goods Sold $1,075; credit Sales $1,075.

D.Debit Finished Goods Inventory $800; debit Sales $1,075; credit Accounts Receivable $1,075; credit Cost of Goods Sold $800.

E.Debit Accounts Receivable $1,075; debit Selling expense $800; credit Sales $1,075; credit Cost of Goods Sold $800.

116.Luker Corporation uses a process costing system. The company had $160,500 of beginning Finished Goods Inventory on October 1. It transferred in $837,000 of goods completed during the period. The ending Finished Goods Inventory balance on October 31 was $158,200. The entry to account for the cost of goods sold in October is:

A.Debit Cost of Goods Sold $837,000; credit Finished Goods Inventory $837,000.

B.Debit Cost of Goods Sold $839,300; credit Work in Process Inventory $839,300.

C.Debit Finished Goods Inventory $837,000; credit Work in Process Inventory $837,000.

D.Debit Finished Goods Inventory $158,200; credit Cost of Goods Sold $158,200.

E.Debit Cost of Goods Sold $839,300; credit Finished Goods Inventory $839,300.

117.Luker Corporation uses a process costing system. The company had $160,500 of beginning Finished Goods Inventory on October 1. It transferred in $837,000 of goods completed during the period. The ending Finished Goods Inventory balance on October 31 was $158,200. The entry to account for the cost of goods manufactured during October is:

A.Debit Cost of Goods Sold $837,000; credit Finished Goods Inventory $837,000.

B.Debit Cost of Goods Sold $839,300; credit Work in Process Inventory $839,300.

C.Debit Finished Goods Inventory $837,000; credit Work in Process Inventory $837,000.

D.Debit Finished Goods Inventory $158,200; credit Cost of Goods Sold $158,200.

E.Debit Cost of Goods Sold $839,300; credit Finished Goods Inventory $839,300.

118.Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record June production activities for direct material usage is:

A.Debit Raw Materials Inventory $87,000; credit Accounts Payable $87,000.

B.Debit Raw Materials Inventory $87,000; credit Finished Goods Inventory $87,000.

C.Debit Cost of Goods Sold $87,000; credit Finished Goods Inventory $87,000.

D.Debit Work in Process Inventory $87,000; credit Raw Materials Inventory $87,000.

E.Debit Work in Process Inventory $87,000; credit Cost of Goods Sold $87,000.

119.Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record June production activities for direct labor usage is:

A.Debit Factory Payroll Payable $160,000; credit Cash $160,000.

B.Debit Work in Process Inventory $160,000; credit Factory Payroll Payable $160,000.

C.Debit Cost of Goods Sold $160,000; credit Factory Payroll Payable $160,000.

D.Debit Work in Process Inventory $160,000; credit Raw Materials Inventory $160,000.

E.Debit Work in Process Inventory $160,000; credit Cash $160,000.

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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.