Q.1
Beban Sewa gedung Pabrik adalah
  • Direct Material (DM)
  • Direct Labor (DL)
  • Factory Overhead (FOH)
  • Selling Expense
  • Administrative Expense
Q.2
Beban Sewa gedung toko adalah
  • Direct Material (DM)
  • Direct Labor (DL)
  • Factory Overhead (FOH)
  • Selling Expense
  • Administrative Expense
Q.3
Depresiasi untuk bangunan kantor administrasi adalah
  • Direct Material (DM)
  • Direct Labor (DL)
  • Factory Overhead (FOH)
  • Selling Expense
  • Administrative Expense
Q.4
Biaya pengangkutan saat pembelian Material adalah
  • Direct Material (DM)
  • Direct Labor (DL)
  • Factory Overhead (FOH)
  • Selling Expense
  • Administrative Expense
Q.5
Komisi untuk karyawan bagian penjualan adalah
  • Direct Material (DM)
  • Direct Labor (DL)
  • Factory Overhead (FOH)
  • Selling Expense
  • Administrative Expense
Q.6
Gaji karyawan bagian Perakitan adalah
  • Direct Material (DM)
  • Direct Labor (DL)
  • Factory Overhead (FOH)
  • Selling Expense
  • Administrative Expense
Q.7
Beban Gaji untuk Manager Keuangan adalah
  • Direct Material (DM)
  • Direct Labor (DL)
  • Factory Overhead (FOH)
  • Selling Expense
  • Administrative Expense
Q.8
Berikut ini adalah klasifikasi biaya berdasarkan Perilaku
  • Fixed Cost dan Variable Cost
  • Direct Cost dan Indirect Cost
  • Product Cost dan Period Cost
  • Sunk Cost dan Opportunity Cost
Q.9
Berikut ini adalah klasifikasi biaya berdasarkan Fungsi
  • Fixed Cost dan Variable Cost
  • Direct Cost dan Indirect Cost
  • Product Cost dan Period Cost
  • Sunk Cost dan Opportunity Cost
Q.10
Which of the following statements about direct and indirect cost classification is not true?
  • Indirect costs are always traceable
  • The direct and indirect classification depends on the choice of the cost object
  • Indirect costs are always allocated
  • The design of operations affects the direct and indirect classification
Q.11
Prime costs are made up of ..-
  • Raw materials costs + direct labour costs
  • Direct labour costs + Indirect labour costs
  • Factory overheads + administrative costs
  • Selling and distribution costs + administrative costs
Q.12
Which of the following are period costs?
  • Raw materials
  • Direct materials and direct labor
  • Direct labor and manufacturing overhead
  • Selling expenses
Q.13
The cost of goods manufactured is calculated as follows:(WIP = work in process)
  • Beginning WIP + direct materials used + direct labor + manufacturing overhead + ending WIP.
  • Direct materials used + direct labor + manufacturing overhead – beginning WIP + ending WIP.
  • Beginning WIP + direct materials used + direct labor + manufacturing overhead – ending WIP.
  • Direct materials used + direct labor + manufacturing overhead – ending WIP – beginning WIP.
Q.14
Cost of goods sold..
  • only appears on merchandising companies' Statements of Comprehensive Income
  • only appears on manufacturing companies' Statements of Comprehensive Income
  • appears on both manufacturing and merchandising companies' Statements of Comprehensive Income
  • is calculated exactly the same for merchandising and manufacturing companies.
Q.15
Which one of the following represents a period cost?
  • The VP of Sales' salary and benefits
  • Overhead allocated to the manufacturing operations
  • Labour costs associated with quality control
  • Fringe benefits associated with factory workers
Q.16
Which of the following are manufacturing costs?
  • Overhead and marketing costs
  • Direct raw material costs and direct labour costs
  • Administrative and direct labour costs
  • Marketing and administrative costs
Q.17
The costs that are reported as expenses in the Statement of Comprehensive Income when they are incurred.
  • Product costs
  • Operating expenses
  • Period costs
  • Manufacturing costs
Q.18
When classified according to traceability to cost object, the cost of raw materials is considered a:
  • Discretionary cost
  • Direct cost
  • Product cost
  • Committed cost
Q.19
Fixed costs ..-
  • Increase in total with the increase in production
  • Decrease per unit with the increase in production
  • Increase per unit with the increase in production
  • Decrease in total with the decrease in production
Q.20
We talked about finding the best deal. If you have two of the exact same products do people typically want to pay MORE or LESS for that same product?
  • More
  • Less
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