A. cost of indirect labor
B. cost of direct labor
C. cost of direct material
D. unit costs
Related Mcqs:
- If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and ending work in process equivalent units are 5000, then complete equivalent units in current period are _____________?
A. 1800 units
B. 1500 units
C. 1300 units
D. 1500 units - If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and units completed in current period are 4000, then ending work in process equivalent units will be ___________?
A. 1800 units
B. 2300 units
C. 10300 units
D. 1500 units - The units of normal spoilage are divided to total completed units, rather than total actual produced units to calculate ____________?
A. normal spoilage rates
B. abnormal spoilage rates
C. normal scrap rates
D. abnormal scrap rates - The sum of beginning work in process inventory units and started units, is subtracted from the sum of ending work in process inventory units and transferred out units of goods, to calculate ____________?
A. Gross weighted spoilage
B. inventoriable spoilage
C. partial spoilage
D. total spoilage - If the total incurred cost in a production process are $30000 and the number of output units are 5000 units, then the units cost will be __________?
A. $16
B. $60
C. $6
D. $26 - If the beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and the completed good units are 8000 then total spoilage will be ____________?
A. 1200 units
B. 990 units
C. 1100 units
D. 1000 units - Total cost related to work in process inventory is divided by total units of work done is used to calculate _____________?
A. Gross weighted margin
B. weighted average revenue
C. weighted average cost
D. weighted average conversion cost - Considering two years 2013 and 2014, the quantity of output produced in 2014 is divided by cost of input used in 2013, to produce output in 2014 to calculate ___________?
A. benchmark engineered productivity
B. benchmark total factor productivity
C. benchmark partial productivity
D. benchmark total productivity - In corporate costs, the costs incur for employee recruitment, development and training are classified as _______?
A. discretionary costs
B. human resource management costs
C. corporate administration costs
D. treasury costs - In corporate costs, the costs incur for employee recruitment, development and training are classified as __________?
A. discretionary costs
B. human resource management costs
C. corporate administration costs
D. treasury costs
