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A_is used to accumulate the costs of a job


  1. A_is used to accumulate the costs of a job.
    bill of materials
    labor time record
    materials inventory requisition form
    job cost record
  2. In process costing,________ is are found by taking the number of partially completed physical units and multiplying it by the percentage of the process completed.
    conversion costs
    equivalent units
    fixed manufacturing overhead costs
    cost of goods sold
  3. The document many process costing companies use to summarize the entire five - step process on one schedule is called the
    bill of materials,
    production cost report,
    conversion report,
    income costing statement.
  4. A(n)________ cost is one whose total amount changes in direct proportion to a change in volume.
  5. The cost of lighting the factory would be classified as__________when determining the cost of a manufactured product.
    a period cost
    an indirect cost
    a direct cost
    none of the above
  6. Which of the following types of companies has raw materials, work in process and finished goods inventory?
    Service companies
  7. Which of the following is an example of a cost item that should be classified as an external failure cost?
    Cost of a lost unit
    Cost to redesign product
    Tooling changes
    Warranty claims
  8. Under allocated manufacturing overhead results when
    actual overhead is greater than allocated overhead,
    actual overhead is greater than expected,
    estimated overhead is greater than actual overhead,
    production is greater than last year.


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