Question : 91. Accounting for just-in-time operations requires fewer transactions because A. large batches of : 1251770

 

 

91. Accounting for just-in-time operations requires fewer transactions because A. large batches of inventory are combined in a smaller number of transactions.B. costs are accumulated in one department and then transferred to the next department.C. combined material and conversion costs are transferred to finished goods.D. costs are transferred from department to department allowing for better controls in costs.

 

92. Just-In-Time accounting has fewer transactions because A. all manufacturing costs are combined in one account called Raw and In Process Inventory.B. the distinction between direct and indirect costs is eliminated.C. there is less movement of inventory between departments.D. All of the above.

 

93. The budgeted cell conversion cost rate includes which of the following? A. only factory overheadB. only direct labor and direct materials C. direct labor, direct materials, and factory overheadD. only direct labor and factory overhead

 

94. Schedule of Activity Costs

Quality Control ActivitiesActivity Cost

Process audits$50,000

Training of machine operators27,000

Processing returned products18,000

Scrap processing (disposal)24,000

Rework8,000

Preventative maintenance30,000

Product design46,000

Warranty work12,000

Finished goods inspection22,000

From the above schedule of activity costs, determine the total activity cost. A. $62,000B. $175,000C. $103,000D. $237,000

 

95. Schedule of Activity Costs

Quality Control ActivitiesActivity Cost

Process audits$50,000

Training of machine operators27,000

Processing returned products18,000

Scrap processing (disposal)24,000

Rework8,000

Preventative maintenance30,000

Product design46,000

Warranty work12,000

Finished goods inspection22,000

From the above schedule of activity costs, determine the non-value-added costs. A. $30,000B. $50,000C. $62,000D. $84,000

 

96. Schedule of Activity Costs

Quality Control ActivitiesActivity Cost

Process audits$50,000

Training of machine operators27,000

Processing returned products18,000

Scrap processing (disposal)24,000

Rework8,000

Preventative maintenance30,000

Product design46,000

Warranty work12,000

Finished goods inspection22,000

From the above schedule of activity costs, determine the value-added costs. A. $175,000B. $153,000C. $125,000D. $103,000

 

97. Schedule of Activity Costs

Quality Control ActivitiesActivity Cost

Process audits$50,000

Training of machine operators27,000

Processing returned products18,000

Scrap processing (disposal)24,000

Rework8,000

Preventative maintenance30,000

Product design46,000

Warranty work12,000

Finished goods inspection22,000

From the above schedule of activity costs, determine the internal failure costs. A. $44,000B. $24,000C. $8,000D. $32,000

 

98. Schedule of Activity Costs

Quality Control ActivitiesActivity Cost

Process audits$50,000

Training of machine operators27,000

Processing returned products18,000

Scrap processing (disposal)24,000

Rework8,000

Preventative maintenance30,000

Product design46,000

Warranty work12,000

Finished goods inspection22,000

From the above schedule of activity costs, determine the external failure costs. A. $38,000B. $18,000C. $12,000D. $30,000

 

99. Schedule of Activity Costs

Quality Control ActivitiesActivity Cost

Process audits$50,000

Training of machine operators27,000

Processing returned products18,000

Scrap processing (disposal)24,000

Rework8,000

Preventative maintenance30,000

Product design46,000

Warranty work12,000

Finished goods inspection22,000

From the above schedule of activity costs, determine the appraisal costs. A. $50,000B. $22,000C. $72,000D. $103,000

 

100. Schedule of Activity Costs

Quality Control ActivitiesActivity Cost

Process audits$50,000

Training of machine operators27,000

Processing returned products18,000

Scrap processing (disposal)24,000

Rework8,000

Preventative maintenance30,000

Product design46,000

Warranty work12,000

Finished goods inspection22,000

From the above schedule of activity costs, determine the prevention costs. A. $30,000B. $57,000C. $72,000D. $103,000

 

 

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