Question : 46.The salaries of employees who spend all their time working : 1258715

46.The salaries of employees who spend all their time working in one department are:   

A. Variable expenses.

B. Indirect expenses.

C. Direct expenses.

D. Responsibility expenses.

E. Unavoidable expenses.

47.A challenge in calculating the total costs and expenses of a department is:   

A. Determining the gross profit ratio.

B. Assigning direct costs to the department.

C. Allocating indirect expenses to the department.

D. Determining the amount of sales of the department.

E. Determining the direct expenses of the department.

48.A company has two departments, Y and Z that incur delivery expenses. An analysis of the total delivery expense of $9,000 indicates that Dept. Y had a direct expense of $1,000 for deliveries and Dept. Z had no direct expense. The indirect expenses are $8,000. The analysis also indicates that 40% of regular delivery requests originate in Dept. Y and 60% originate in Dept. Z. Departmental delivery expenses for Dept. Y and Dept. Z, respectively, are:    

A. $4,500; $4,500.

B. $4,200; $4,800.

C. $5,500; $3,500.

D. $4,800; $4,200.

E. $5,400; $3,600.

49.A company has two departments, Y and Z that incur wage expenses. An analysis of the total wage expense of $19,000 indicates that Dept. Y had a direct wage expense of $2,000 and Dept. Z had a direct wage expense of $3,500. The remaining expenses are indirect and analysis indicates they should be allocated evenly between the two departments. Departmental wage expenses for Dept. Y and Dept. Z, respectively, are:    

A. $8,750; $10,250.

B. $10,250; $8,750.

C. $9,500; $9,500.

D. $2,000; $3,500.

E. $6,750; $6,750.

50.Which of the following is not a step in creating operating department income statements?    

A. Prepare the departmental income statements.

B. Accumulate revenues and direct expenses by department.

C. Allocate indirect expenses across departments.

D. Allocate service department expenses to operating departments.

E. Eliminate the uncontrollable costs for each department.

51.The most useful allocation basis for the departmental costs of an advertising campaign for a storewide sale is likely to be:   

A. Floor space of each department.

B. Relative number of items each department had on sale.

C. Number of customers to enter each department.

D. An equal amount of cost for each department.

E. Proportion of sales of each department.

52.Costs that the manager has the power to determine or at least significantly affect are called:   

A. Uncontrollable costs.

B. Controllable costs.

C. Joint costs.

D. Direct costs.

E. Indirect costs.

53.A report that accumulates the actual expenses that a manager is responsible for and their budgeted amounts is a:   

A. Segmental accounting report.

B. Managerial cost report.

C. Controllable expense report.

D. Departmental accounting report.

E. Responsibility accounting performance report.

54.An accounting system that is set up to control costs and evaluate managers’ performance by assigning costs to the managers responsible for controlling them is called a:   

A. Cost accounting system.

B. Managerial accounting system.

C. Responsibility accounting system.

D. Financial accounting system.

E. Activity-based accounting system.

55.Costs that the manager does not have the power to determine or at least significantly affect are:   

A. Variable costs.

B. Uncontrollable costs.

C. Indirect costs.

D. Direct costs.

E. Joint costs.