The stage in production process, where the manufactured goods are checked; whether the units are acceptable or not is classified as __________?

Related Mcqs:

1. 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

2. 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

3. 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

4. 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

5. 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

6. If the units of normal spoilage are 150 and the total good units manufactured are 1500, then the normal spoilage rate would be __________?

   A. 14%
   B. 15%
   C. 10%
   D. 12%

7. If the total manufacturing cost is $40000 and the total units manufactured is 500 units, then the per unit cost would be __________?

   A. $80
   B. $65
   C. $7
   D. $35

8. The partial or completed units of manufactured goods, that do not meet customer specifications and get sold at reduced price or simply discarded, are called ____________?

   A. spoilage
   B. rework
   C. scrap
   D. equivalence

9. The cost of manufactured goods is added into beginning inventory, and the amount equal to cost of sold goods are added into ___________?

   A. minus beginning inventory
   B. minus ending inventory
   C. plus ending inventory
   D. plus beginning inventory

10. If the total manufacturing cost is $60000 and the total units manufactured is 3000 units, then the per unit cost will be ____________?

    A. $40
    B. $20
    C. $60
    D. $80