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Last 10 Question: Job cost sheets constitute the subsidiary

Last 10 Question: Job cost sheets...
Last 10

Question: Job cost sheets constitute the subsidiary ledger for the


A Finished Goods Inventory account
B Cost of Goods Sold account
C Work In Process Inventory account
D Cost of Goods Manufactured account

Question: Chmelar Manufacturing Company developed the following data:


Beginning work in process inventory $60,000

Direct materials used 360,000

Actual overhead 420,000

Overhead applied 405,000

Cost of goods manufactured 960,000

Ending work in process 45,000




How much are total manufacturing costs for the period?



A $1,185,000
B $945,000
C $825,000
D $915,000

Question: Which of the following would be accounted for using a job order cost system?


A The production of personal computers
B The production of automobiles
C The refining of petroleum
D The construction of a new campus building

Question: Kinney Company applies overhead on the basis of 150% of direct labor cost. Job No. 176 is charged with $75,000 of direct materials costs and $90,000 of manufacturing overhead. The total manufacturing costs for Job No. 176 is


A $165,000
B $300,000
C $225,000
D $202,500



Question: As of December 31, 2010, Stand Still Industries had $2,500 of raw materials inventory. At the beginning of 2010, there was $2,000 of materials on hand. During the year, the company purchased $305,000 of materials; however, it paid for only $292,500. How much inventory was requisitioned for use on jobs during 2010?


A $292,000
B $304,500
C $305,500
D $293,000

Question: If the Manufacturing Overhead account has a debit balance at the end of a period, it means that


A Actual overhead costs were less than overhead costs applied to jobs
B Actual overhead costs were greater than overhead costs applied to jobs
C Actual overhead costs were equal to overhead costs applied to jobs
D No jobs have been completed

Question: When a job is completed and all costs have been accumulated on a job cost sheet, the journal entry that should be made is


A Finished Goods Inventory

Direct Materials

Direct Labor

Manufacturing Overhead
B Work In Process Inventory

Direct Materials

Direct Labor

Manufacturing Overhead
C Raw Materials Inventory

Work In Process Inventory
D Finished Goods Inventory

Work In Process Inventory

Question: Vektek, Inc. thinks machine hours is the best activity base for its manufacturing overhead. The estimate of annual overhead costs for its jobs was $820,000. The company used 1,000 hours of processing on Job No. B12 during the period and incurred overhead costs totaling $840,000. The budgeted machine hours for the year totaled 20,000. How much overhead should be applied to Job No. B12?


A $840
B $41,000
C $42,000
D $820

Question: Usually, under- or overapplied overhead is considered to be an adjustment to XXXXX in process
B Finished goods
C Finished goods and cost of goods sold
D Cost of goods sold

Question: A company assigned overhead to work in process. At year end, what does the amount of overapplied overhead mean?


A The overhead assigned to work in process is greater than the estimated overhead costs
B The overhead assigned to work in process is less than the estimated overhead costs
C The overhead assigned to work in process is less than the actual overhead
D The overhead assigned to work in process is greater than the overhead incurred
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5/4/2012
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