A. work in process costs
B. finished costs
C. direct manufacturing labor costs
D. indirect manufacturing labor costs
Related Mcqs:
- The wages paid to workers of the factory are termed as ___________?
A. workers premium
B. overtime premium
C. factory premium
D. wage premium - In costing of project, the wages paid to workers for the unproductive work at the time of material shortage is termed as __________?
A. indirect wages
B. health wages
C. idle time wages
D. shortage time wages - The working capital cash outflow, cash outflow to buy machine and cash inflow from machine are the examples of ____________?
A. cash flow from operations
B. terminal disposal of investment
C. net initial investment
D. average return on investment - The cost such as dispose value of an old machine is $6000 is classified as _____________?
A. irrelevant
B. depreciated cost
C. salvages
D. relevant - The direct service labor is $5000, the idle time wages are $1000 and the overtime premium is $450, then the total figure would be _________?
A. $4,450
B. $6,450
C. $21,500
D. $14,300 - If the direct service labor is $7000, the idle time wages are $2000 and the overtime premium is $950, then the total figure would be __________?
A. $5,850
B. $5,950
C. $9,950
D. $10,050 - The less skilled workers for operating machines then expected are classified as ___________?
A. cause for exceeding budget
B. cause of less employment
C. fixed cost variation
D. variable cost variation - An approach which yields the benefits of normal costing and the actual manufacturing overhead is classified as ____________?
A. unadjusted allocation rate approach
B. adjusted budget rate approach
C. unadjusted budget rate approach
D. adjusted allocation rate approach - An accounting approach, in which the expected benefits exceed the expected cost is classified as ___________?
A. benefit approach
B. cost approach
C. cost-benefit approach
D. accounting approach - The cost operations such as wages, salaries, depreciation, utilities and rent are summed together to calculate __________?
A. throughput costs
B. investments
C. operating costs
D. marginal costs
