A. manufacturing overhead allocated
B. cost overhead applied
C. manufacturing overhead applied
D. both A and C
Related Mcqs:
- The spread of over allocated overhead and under allocated overhead among work in process, finished goods and goods sold cost is classified as __________?
A. proration approach
B. appreciation approach
C. depreciation approach
D. adjusted approach - The conversion cost is $2000 and the manufacturing overhead cost is $7000, then the direct manufacturing labor cost will be _________?
A. $27,000
B. $13,000
C. $130,000
D. $29,500 - If the budgeted annual manufacturing indirect cost is $2250000 and the cost allocation base is 2800 labor hour, then budgeted manufacturing overhead rate will be ___________?
A. $803.571 per labor hour
B. $805 per labor hour
C. $905 per labor hour
D. $802 per labor hour - If an actual indirect cost incurred is $25000 and the indirect cost allocated is $23000, then the over allocated indirect cost would be ________?
A. $48,000
B. −$2000
C. $2,000
D. −$48000 - If an actual indirect cost incur is $35000 and the indirect cost allocated is $43000, then the under allocated indirect cost will be __________?
A. $78,000
B. −$78000
C. −$8000
D. $8,000 - The direct manufacturing labor costs is $40000 and manufacturing overhead cost is $7000, then conversion cost would be ____________?
A. $47,000
B. $33,000
C. $57,000
D. $18,000 - If an actual manufacturing overhead costs is $225000 and actual total quantity of cost allocation base is 2500 labor hours, then the overhead rate will be __________?
A. $60
B. $90
C. $80
D. $70 - If an actual manufacturing overhead costs is $485000 and actual total quantity of cost allocation base is 4500 labor hours, then the overhead rate would be _____________?
A. 109.87
B. $107.78
C. $106.56
D. $104.34 - The direct manufacturing labor costs is added into manufacturing overhead cost to calculate ___________?
A. transaction costs
B. conversion costs
C. resale costs
D. merchandise costs - In throughput costing, the variable manufacturing overhead and direct manufacturing labor cost must be treated as ___________?
A. accrual cost
B. incurred cost
C. period costs
D. setup costs
