Which one of the following statements correctly defines non-production overheads?
Any cost that is not able to be traced to a specific cost unit
B. Expenses incurred as part of production which are not identifiable with a specific cost unit
C. A cost incurred during production which is able to be traced to a specific cost unit
D. Indirect expenses incurred outside the production process
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Which one of the following members of staff is most likely to raise a materials requisition note?
A. Production manager
B. Management accountant
C. Warehouse manager
D. Purchasing manager
What is the main purpose of a Goods Received Note (GRN)?
A. To confirm the quantity and condition of goods inwards
B. To confirm the correct price has been charged for items received
C. To confirm the name of the member of staff receiving the goods
D. To confirm the quantity and condition of goods dispatched
The following information relates to raw material X. Under the LIFO method of inventory valuation, what is the value of the issue on 7 January?
A. $420
B. $350
C. $400
D. $280
The following information relates to raw material X. Under the FIFO method of inventory valuation, what is the value of the issue on 7 January?
A. $420
B. $350
C. $400
D. $280
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