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D. a credit to Work-in-Process Inventory for $86,000. Q15. Process costing would be used in all of the following industries except: A. petroleum refining. B. truck tire manufacturing. C. wood pulp production. D. automobile repair. Q.16 Morrison, Inc., which uses a process-cost accounting system, passes completed production from Department A to Department B for further manufacturing. The journal entry to record completed production in Department A requires: A. a debit to Work-in-Process Inventory and a credit to Finished-Goods Inventory. B. a debit to Finished-Goods Inventory and a credit to Work-in-Process Inventory. C. a debit to Finished-Goods Inventory and a credit to Work-in-Process Inventory: Department A. D. a debit to Work-in-Process Inventory: Department B and a credit to Work-in-Process Inventory: Department A. Q17. The following direct labor information pertains to the manufacture of product Harun: Number of units produced weekly.......................1000 Number of direct workers..................................100 Number of productive hours per week per worker...50 Weekly wages per worker................................$400 Workers benefits treated as direct labor cost........25% of wages What is the standard direct labor cost per unit of product Harun? A. $1.5 B. $1 C. $10 D. $50 5 Q.18 Overhead rates developed for service organisations usually include: i. upstream costs. ii. downstream costs. iii. production costs. A. i B. ii C. i and ii D. i, ii and iii Q.19 Job costing for service entities applies when: A. customer contact is low. B. there is significant back office involvement. C. the number of services produced is low. D. the number of services produced is high. Q20. If the engineer worked for 20 hours on a job, Z, and the rates were overhead 125 per cent on direct labour cost and the direct labour rate was $25 per hour, what is the total cost of the job? A. $500 B. $625 C. $1000 D. $1125 Q21. Allocation of service department costs to producing departments is the most complex of the allocation phase of departmental cost allocation because of the likely presence of: A. Manager bias. B. Formula distracters. C. Repetitive steps. D. Reciprocal flows. 6 Q22. The Sakicki Manufacturing Company has two service departments — purchasing and maintenance, and two production departments — fabrication and assembly. The distribution of each service department's efforts to the other departments is shown below: The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing $96,000. Maintenance 18,000. Fabrication 72,000 Assembly 48,000. The total cost accumulated in the fabrication department using the step method is (assume the |
