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External link to Question : 120.Dazzle, Inc. produces beads for jewelry making use. The following : 1258506
Accounting

Question : 120.Dazzle, Inc. produces beads for jewelry making use. The following : 1258506

  120.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 overhead allocation is:  Direct materials used$87,000 Direct labor used160,000 Predetermined overhead rate (based on direct labor)155% Goods transferred to finished goods432,000 Cost of goods sold444,000 Credit sales810,000    A. Debit Factory Overhead $248,000; credit Cash $248,000. B. Debit Work in Process […]

External link to Question : 56.On a worksheet, the adjusted balance of the Supplies Expense : 1220556
Accounting

Question : 56.On a worksheet, the adjusted balance of the Supplies Expense : 1220556

  56.On a worksheet, the adjusted balance of the Supplies Expense account is extended to:   A.the Income Statement Debit column. B.the Income Statement Credit column. C.the Balance Sheet Debit column. D.the Balance Sheet Credit column. 57.Which of the following statements is correct?   A.The cost of supplies used is reported on the statement of owner’s equity. B.The cost of supplies used represents an operating expense of […]

External link to Question : 21.A pricing strategy that sets the price at a premium : 1257110
Accounting

Question : 21.A pricing strategy that sets the price at a premium : 1257110

    21.A pricing strategy that sets the price at a premium under the assumption that people will pay more for the product because of the product’s brand name, media attention, or some other reason that has piqued the interest of the public is known as:    A. cost-plus pricing.   B. contribution margin-based pricing.   C. target pricing.   D. prestige pricing.     22.Chester Company plans to introduce […]

External link to Question : 61.Which of the following an example of a union unfair : 1243142
Accounting

Question : 61.Which of the following an example of a union unfair : 1243142

    61.Which of the following is an example of a union unfair labor practice?    A.Sam, a union member, is threatened by Dan, his boss, with loss of benefits if he votes for a union.   B.Genna, an operations head, threatens to close down a plant if organized by a union.   C.Lillian, a new employee, refuses to join a union.   D.Hill, a nonunion […]

External link to Question : 39.Chesapeake Company paid $475,000 for a basket purchase that included : 1254519
Accounting

Question : 39.Chesapeake Company paid $475,000 for a basket purchase that included : 1254519

  39.Chesapeake Company paid $475,000 for a basket purchase that included office furniture, a building and land. An appraiser provided the following estimates of the market values of the assets if they had been purchased separately: Office furniture – $95,000; Building – $370,000, Land – $66,000. Based on this information the amount of cost that would be allocated to the office furniture is closest to:    […]

External link to Question : 13.3   Identify balanced scorecard measures appropriate to a cost leadership : 1186020
Accounting

Question : 13.3   Identify balanced scorecard measures appropriate to a cost leadership : 1186020

  13.3   Identify balanced scorecard measures appropriate to a cost leadership strategy.   1) The accounting scorecard translates an organization’s mission and strategy into a comprehensive set of performance measures that provides the framework for implementing its strategy.   2) External business process perspective focuses on internal operations that further both the customer perspective by creating value for customers and the financial perspective by increasing […]

External link to Question : 71. Victor Company purchased a patent for $250,000 at the beginning : 1224944
Accounting

Question : 71. Victor Company purchased a patent for $250,000 at the beginning : 1224944

    71. Victor Company purchased a patent for $250,000 at the beginning of 2011, and estimated that its expected useful life was 10 years. The patent has a legal life of 20 years. What amount should be recorded as amortization expense for the patent in 2011?  A. $      -0- B. $  8,333 C. $12,500 D. $25,000   72. According to accounting standards, the costs of intangible assets with an indefinite […]

External link to Question : 21) What the budgeted direct cost rate for dental assistant : 1186265
Accounting

Question : 21) What the budgeted direct cost rate for dental assistant : 1186265

  21) What is the budgeted direct cost rate for dental assistant labour? A) $17.875 per hour B) $16.125 per hour C) $13.750 per hour D) $11.250 per hour E) $9.125 per hour   22) What is the budgeted direct cost rate per hour for office staff? A) $11.250 per hour B) $9.625 per hour C) $7.500 per hour D) $6.875 per hour E) $6.125 […]

External link to Question : 61. Which of the following items reported the statement of cash : 1225389
Accounting

Question : 61. Which of the following items reported the statement of cash : 1225389

  61. Which of the following items is reported on the statement of cash flows under financing activities?  A. Declaration of a cash dividend. B. Payment of a cash dividend. C. Declaration of a stock dividend. D. Payment of a stock dividend. E. Stock split. 62. Investing activities include the:  A. Purchase of plant assets. B. Lending and collecting on notes receivable. C. Sale of short-term investments other than cash equivalents. D. Sale of plant assets. […]

External link to Question : 81. A bank statement A. is a credit reference letter written by the : 1247170
Accounting

Question : 81. A bank statement A. is a credit reference letter written by the : 1247170

  81. A bank statement  A. is a credit reference letter written by the company’s bank. B. lets a company know the financial position of the bank as of a certain date. C. is a bill from the bank for services rendered. D. shows the activity that increased or decreased the company’s account balance. 82. Which one of the following would not cause a bank to debit a company’s account?  A. Bank […]

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July 1, 2023
    

 

91. The inventory valuation method that identifies each item in ending inventory with a specific purchase and invoice is the: 

A. Weighted average inventory method.

B. First-in, first-out method.

C. Last-in, first-out method.

D. Specific identification method.

E. Retail inventory method.

92. A company had the following purchases during the current year:

  

On December 31, there were 26 units remaining in ending inventory. These 26 units consisted of 2 from January, 4 from February, 6 from May, 4 from September, and 10 from November. Using the specific identification method, what is the cost of the ending inventory? 

A. $3,500.

B. $3,800.

C. $3,960.

D. $3,280.

E. $3,640.

93. A company had inventory on November 1 of 5 units at a cost of $20 each. On November 2, they purchased 10 units at $22 each. On November 6 they purchased 6 units at $25 each. On November 8, 8 units were sold for $55 each. Using the LIFO perpetual inventory method, what was the value of the inventory on November 8 after the sale? 

A. $304

B. $296

C. $288

D. $280

E. $276

94. Axme Corporation uses a weighted-average perpetual inventory system.

August 2, 10 units were purchased at $12 per unit.

August 18, 15 units were purchased at $14 per unit.

August 29, 12 units were sold.

What was the amount of the cost of goods sold for this sale? 

A. $148.00.

B. $150.50.

C. $158.40.

D. $210.00.

E. $330.00.

95. A company has inventory of 10 units at a cost of $10 each on June 1. On June 3, it purchased 20 units at $12 each. 12 units are sold on June 5. Using the FIFO perpetual inventory method, what is the cost of the 12 units that were sold? 

A. $120.

B. $124.

C. $128.

D. $130.

E. $140.

96. A company has inventory of 15 units at a cost of $12 each on August 1. On August 5, it purchased 10 units at $13 per unit. On August 12 it purchased 20 units at $14 per unit. On August 15, it sold 30 units. Using the FIFO perpetual inventory method, what is the value of the inventory at August 12 after the sale? 

A. $140.

B. $160.

C. $210.

D. $380.

E. $590.

97. A company had inventory of 5 units at a cost of $20 each on November 1. On November 2, it purchased 10 units at $22 each. On November 6 it purchased 6 units at $25 each. On November 8, it sold 18 units for $54 each. Using the LIFO perpetual inventory method, what was the cost of the 18 units sold? 

A. $395.

B. $410.

C. $450.

D. $510.

E. $520.

98. A company sells a climbing kit and uses the perpetual inventory system to account for its merchandise. The beginning balance of the inventory and its transactions during January were as follows:

  

If the ending inventory is reported at $276, what inventory method was used? 

A. LIFO method.

B. FIFO method.

C. Weighted average method.

D. Specific identification method.

E. Retail inventory method.

99. Axme uses a weighted average perpetual inventory system.

August 2, 10 units were purchased at $12 per unit.

August 18, 15 units were purchased at $15 per unit.

August 29, 20 units were sold.

August 31, 14 units were purchased at $16 per unit.

What is the per-unit value of ending inventory on August 31? 

A. $12.00.

B. $13.80.

C. $15.42.

D. $16.00.

E. $17.74.

F. * $345/25 units = $13.80/unit

100. Given the following information, determine the cost of the inventory at June 30 using the LIFO perpetual inventory method.

  

The cost of the ending inventory is 

A. $200.

B. $220.

C. $380.

D. $275.

E. $300.

 

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July 1, 2023
    

 

91. The inventory valuation method that identifies each item in ending inventory with a specific purchase and invoice is the: 

A. Weighted average inventory method.

B. First-in, first-out method.

C. Last-in, first-out method.

D. Specific identification method.

E. Retail inventory method.

92. A company had the following purchases during the current year:

  

On December 31, there were 26 units remaining in ending inventory. These 26 units consisted of 2 from January, 4 from February, 6 from May, 4 from September, and 10 from November. Using the specific identification method, what is the cost of the ending inventory? 

A. $3,500.

B. $3,800.

C. $3,960.

D. $3,280.

E. $3,640.

93. A company had inventory on November 1 of 5 units at a cost of $20 each. On November 2, they purchased 10 units at $22 each. On November 6 they purchased 6 units at $25 each. On November 8, 8 units were sold for $55 each. Using the LIFO perpetual inventory method, what was the value of the inventory on November 8 after the sale? 

A. $304

B. $296

C. $288

D. $280

E. $276

94. Axme Corporation uses a weighted-average perpetual inventory system.

August 2, 10 units were purchased at $12 per unit.

August 18, 15 units were purchased at $14 per unit.

August 29, 12 units were sold.

What was the amount of the cost of goods sold for this sale? 

A. $148.00.

B. $150.50.

C. $158.40.

D. $210.00.

E. $330.00.

95. A company has inventory of 10 units at a cost of $10 each on June 1. On June 3, it purchased 20 units at $12 each. 12 units are sold on June 5. Using the FIFO perpetual inventory method, what is the cost of the 12 units that were sold? 

A. $120.

B. $124.

C. $128.

D. $130.

E. $140.

96. A company has inventory of 15 units at a cost of $12 each on August 1. On August 5, it purchased 10 units at $13 per unit. On August 12 it purchased 20 units at $14 per unit. On August 15, it sold 30 units. Using the FIFO perpetual inventory method, what is the value of the inventory at August 12 after the sale? 

A. $140.

B. $160.

C. $210.

D. $380.

E. $590.

97. A company had inventory of 5 units at a cost of $20 each on November 1. On November 2, it purchased 10 units at $22 each. On November 6 it purchased 6 units at $25 each. On November 8, it sold 18 units for $54 each. Using the LIFO perpetual inventory method, what was the cost of the 18 units sold? 

A. $395.

B. $410.

C. $450.

D. $510.

E. $520.

98. A company sells a climbing kit and uses the perpetual inventory system to account for its merchandise. The beginning balance of the inventory and its transactions during January were as follows:

  

If the ending inventory is reported at $276, what inventory method was used? 

A. LIFO method.

B. FIFO method.

C. Weighted average method.

D. Specific identification method.

E. Retail inventory method.

99. Axme uses a weighted average perpetual inventory system.

August 2, 10 units were purchased at $12 per unit.

August 18, 15 units were purchased at $15 per unit.

August 29, 20 units were sold.

August 31, 14 units were purchased at $16 per unit.

What is the per-unit value of ending inventory on August 31? 

A. $12.00.

B. $13.80.

C. $15.42.

D. $16.00.

E. $17.74.

F. * $345/25 units = $13.80/unit

100. Given the following information, determine the cost of the inventory at June 30 using the LIFO perpetual inventory method.

  

The cost of the ending inventory is 

A. $200.

B. $220.

C. $380.

D. $275.

E. $300.

 

default image
July 1, 2023
    

 

91. The inventory valuation method that identifies each item in ending inventory with a specific purchase and invoice is the: 

A. Weighted average inventory method.

B. First-in, first-out method.

C. Last-in, first-out method.

D. Specific identification method.

E. Retail inventory method.

92. A company had the following purchases during the current year:

  

On December 31, there were 26 units remaining in ending inventory. These 26 units consisted of 2 from January, 4 from February, 6 from May, 4 from September, and 10 from November. Using the specific identification method, what is the cost of the ending inventory? 

A. $3,500.

B. $3,800.

C. $3,960.

D. $3,280.

E. $3,640.

93. A company had inventory on November 1 of 5 units at a cost of $20 each. On November 2, they purchased 10 units at $22 each. On November 6 they purchased 6 units at $25 each. On November 8, 8 units were sold for $55 each. Using the LIFO perpetual inventory method, what was the value of the inventory on November 8 after the sale? 

A. $304

B. $296

C. $288

D. $280

E. $276

94. Axme Corporation uses a weighted-average perpetual inventory system.

August 2, 10 units were purchased at $12 per unit.

August 18, 15 units were purchased at $14 per unit.

August 29, 12 units were sold.

What was the amount of the cost of goods sold for this sale? 

A. $148.00.

B. $150.50.

C. $158.40.

D. $210.00.

E. $330.00.

95. A company has inventory of 10 units at a cost of $10 each on June 1. On June 3, it purchased 20 units at $12 each. 12 units are sold on June 5. Using the FIFO perpetual inventory method, what is the cost of the 12 units that were sold? 

A. $120.

B. $124.

C. $128.

D. $130.

E. $140.

96. A company has inventory of 15 units at a cost of $12 each on August 1. On August 5, it purchased 10 units at $13 per unit. On August 12 it purchased 20 units at $14 per unit. On August 15, it sold 30 units. Using the FIFO perpetual inventory method, what is the value of the inventory at August 12 after the sale? 

A. $140.

B. $160.

C. $210.

D. $380.

E. $590.

97. A company had inventory of 5 units at a cost of $20 each on November 1. On November 2, it purchased 10 units at $22 each. On November 6 it purchased 6 units at $25 each. On November 8, it sold 18 units for $54 each. Using the LIFO perpetual inventory method, what was the cost of the 18 units sold? 

A. $395.

B. $410.

C. $450.

D. $510.

E. $520.

98. A company sells a climbing kit and uses the perpetual inventory system to account for its merchandise. The beginning balance of the inventory and its transactions during January were as follows:

  

If the ending inventory is reported at $276, what inventory method was used? 

A. LIFO method.

B. FIFO method.

C. Weighted average method.

D. Specific identification method.

E. Retail inventory method.

99. Axme uses a weighted average perpetual inventory system.

August 2, 10 units were purchased at $12 per unit.

August 18, 15 units were purchased at $15 per unit.

August 29, 20 units were sold.

August 31, 14 units were purchased at $16 per unit.

What is the per-unit value of ending inventory on August 31? 

A. $12.00.

B. $13.80.

C. $15.42.

D. $16.00.

E. $17.74.

F. * $345/25 units = $13.80/unit

100. Given the following information, determine the cost of the inventory at June 30 using the LIFO perpetual inventory method.

  

The cost of the ending inventory is 

A. $200.

B. $220.

C. $380.

D. $275.

E. $300.

 

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