题目内容

In an absorption cost accounting system what would be the entry in the cost accounts to record the absorption of production overheads?

A. Dr Production overhead control account, Cr Work-in-progress control account
B. Dr Production overhead control account, Cr Materials control account
C. Dr Materials control account, Cr Production overhead control account
Dr Work-in-progress control account, Cr Production overhead control account

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The following data applies to Process A for December:What is the cost per kg of output?

A. $7.85
B. $8.64
C. $10.58
D. $11.69

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Ranebow Co incurred the following overheads in Year 1:What proportion of the total overheads will be apportioned to Department 1?

A. 45.8%
B. 51.4%
C. 54.2%
D. 184.5%

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Rowboat Co uses absorption costing and a predetermined overhead absorption rate per unit. The following information relates to period 3: Which of the following statements is true?

A. Fixed overheads were under-absorbed by $1,000
B. Fixed overheads were over-absorbed by $5,000
C. Fixed overheads were under-absorbed by $5,000
D. Fixed overheads were over-absorbed by $1,000

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G Co makes two products, the Blue and the Green, from a common process. Common process costs are apportioned on the basis of sales value. The following data is available: Which amount of the common process costs in the period will be apportioned to the Green?

A. $22,717
B. $28,500
C. $29,483
D. $30,735

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In an absorption cost accounting system what would be the entry in the cost accounts to record the absorption of production overheads?

A. Dr Production overhead control account, Cr Work-in-progress control account B. Dr Production overhead control account, Cr Materials control account C. Dr Materials control account, Cr Production overhead control account Dr Work-in-progress control account, Cr Production overhead control account

The following data applies to Process A for December:What is the cost per kg of output?

Ranebow Co incurred the following overheads in Year 1:What proportion of the total overheads will be apportioned to Department 1?

Rowboat Co uses absorption costing and a predetermined overhead absorption rate per unit. The following information relates to period 3: Which of the following statements is true?

G Co makes two products, the Blue and the Green, from a common process. Common process costs are apportioned on the basis of sales value. The following data is available: Which amount of the common process costs in the period will be apportioned to the Green?

A. Dr Production overhead control account, Cr Work-in-progress control account
B. Dr Production overhead control account, Cr Materials control account
C. Dr Materials control account, Cr Production overhead control account
Dr Work-in-progress control account, Cr Production overhead control account