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000 machine setups 600 400 machine hours 24 000 25 000 b. $1 $600 000 c. $1 000 d. $1 200 000. information on the two products is: mini mini a and maxi b. poodle's overhead costs consist 000; machining 536 000 inspections 800 700 overhead applied to m 800 920 000; and inspecting 000 26 $800 27) variable costing a. is required under gaap 30) a standard cost is a. the average cost in a while a standard expresses what costs should be c whereas budgets are generally incorporated into th 29) the difference between a budget and a standard while a standard reflects what actually happened they should a. offer wage incentives to those m 28) if a company is concerned with the potential n 26) which cost is not charged to the product under 25) which cost is charged to the product under var which product should h55 push to customers? a. beer and wine. beer has a 10 percent profit margin 24) h55 company sells two products and the total monthly fixed costs are $300 inc. has one product with a selling price per unit 23) hartley 000. how much is hartley’s contribution margin r the unit variable cost is $75 inc. sells a single product with a contribution ma 600 units d. 2 000. how much is hess’s break-even point? a. 400 and sales for the current year of $100 133 units 200 units c. 4 600 b. 6 22) hess it has increased to $11 per unit. in 2006 21) the cost to produce part a was $10 per unit in a. incremental costs are $1 per unit b. net rel supplier company has offered to supply part a for while assembled units could be sold for $71 per un while the cost of assembling each unit is estimate 20) walton inc. is unsure of whether to sell its product asse they could be sold to toy stores for $2.50 per uni at a cost of $15 000 greater than cost. b. scrap; incremental los 000 they can be sold for $1.10 each (for parts). if th 000 greater. d. repackage; receive profit of $10 which are carried in inventory at a cost of $20 000 obsolete calculators 000. c. scrap; profit is $1 19) rosen 000. and why? a. repackage; revenue is $5 inc. has 10 000. if the calculators are scrapped 18) which of the following factors would suggest a 670 17) poodle company manufactures two products 664 16) poodle company manufactures two products 15) which of the following is a nonvalue-added act 14) which of the following is a value-added activi 13) all of the following statements are correct ex overhead is generally applied based on a. machi 12) in traditional costing systems 11) an activity that has a direct cause-effect rel 5) in a job order cost accounting system the work in process account is a. a period cost 10) a well-designed activity-based costing system 9) which one of the following costs would be inclu 8) which of the following is an element of manufac 7) which one of the following is indirect labor co 6) which one of the following is an important feat 4) which of the following would be accounted for u manufacturing overhead has been overapplied. what 3) at the end of the year and then apply manufacturing overhead to jobs. d. 2) what is the best way to handle manufacturing ov record and report? a. future costs b. product costs 1) what does cost accounting measure