1) Which of the following should NOT be included as part of manufacturing overhead at a company that makes office furniture? Manufacturing equipment depreciation

1) Which of the following should NOT be included as part of manufacturing overhead at a company that makes office furniture?

Manufacturing equipment depreciation.

 Sheet steel in a file cabinet made by the company.

Taxes on a factory building.

Idle time for direct labor.

2) Conversion cost consists of which of the following?

Direct labor cost.

Direct labor and manufacturing overhead cost.

Direct materials and direct labor cost.

Manufacturing overhead cost.

3) Conversion costs do NOT include:

 depreciation.

indirect materials.

direct materials.

indirect labor.

4) Variable cost:

remains constant on a per unit basis as the number of units produced increases.

 remains the same in total as production increases.

increases on a per unit basis as the number of units produced increases.

decreases on a per unit basis as the number of units produced increases.