题目内容

Which of the following is an example of a normal loss?

A. Machine down time
B. Expected evaporation in the process
C. Staff holiday
D. Sale of scrap material

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A process results in scrap which has no sale value. Which of the following is the correct way to make the entry into the process account for scrap?

A. No entry required
B. Dr Process account Cr Scrap account
C. Dr Scrap account Cr Process account
Dr Process account Cr Sales account

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An organisation uses absorption costing. When preparing the costing, a specific item of overhead is charged directly to a specific production department.Which of the terms below best describes how this overhead has been dealt with?

Allocation
B. Apportionment
C. Absorption
D. Re-apportionment

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Which of the following units would be the most appropriate basis upon which to apportion heating and lighting costs?

A. Machine hours
B. Labour hours
C. Number of employees
D. Relative floor areas

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Production centre A has incurred the following production overhead costs.Which of the following statements is true for Production centre A?

A. Overheads have been under-absorbed by $10,000
B. Overheads have been over-absorbed by $5,100
C. Overheads have been under-absorbed by $5,100
D. Overheads have been over-absorbed by $10,000

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Which of the following is an example of a normal loss?

A. Machine down time B. Expected evaporation in the process C. Staff holiday D. Sale of scrap material

A process results in scrap which has no sale value. Which of the following is the correct way to make the entry into the process account for scrap?

An organisation uses absorption costing. When preparing the costing, a specific item of overhead is charged directly to a specific production department.Which of the terms below best describes how this overhead has been dealt with?

Which of the following units would be the most appropriate basis upon which to apportion heating and lighting costs?

Production centre A has incurred the following production overhead costs.Which of the following statements is true for Production centre A?

A. Machine down time
B. Expected evaporation in the process
C. Staff holiday
D. Sale of scrap material