Acc 349 final exam guide 13) All of the following statements are correct EXCEPT that A. the objective of installing ABC in service firms is different than it is in a manufacturing firm B. the general approach to identifying activities and activity c
13) All of the following statements are correct EXCEPT that
A. the objective of installing ABC in service firms is different than it is in a manufacturing firm
B. the general approach to identifying activities and activity cost pools is the same in a service company as in a manufacturing company
C. activity-based costing has been widely adopted in service industries
D. a larger proportion of overhead costs are company-wide costs in service industries
This document is a budget plan and specification for purchasing a portable public address system in 2014. It includes one line item for a SCOMTA DX4 portable PA system for 9,000,000 Rupiah. The SCOMTA DX4 system has an AC power source of 220-240V, 200W power output, a frequency response of 100Hz-15kHz, speaker outputs of 20cm woofers and horn tweeters, microphone and line inputs, a line output, and includes two wireless microphones.
Zelfstudielessen biologie. Gemaakt in 1999, om in de onderbouw van het VMBO te worden gebruikt. De presentaties zijn interactief als je ze download. Uiteraard kun je ze zelf aanpassen naar behoefte. Wat mij betreft vallen ze onder Creative Commons rechten. Zet je de gedownloade slides bij elkaar in een map, samen met de stuurpowerpoints, dan kun je een totaal pakket maken.Filpjes ontbreken helaas, dit in verband met copyrights.
Veel plezier!! John van Dongen
This document is a budget plan and specification for purchasing a portable public address system in 2014. It includes one line item for a SCOMTA DX4 portable PA system for 9,000,000 Rupiah. The SCOMTA DX4 system has an AC power source of 220-240V, 200W power output, a frequency response of 100Hz-15kHz, speaker outputs of 20cm woofers and horn tweeters, microphone and line inputs, a line output, and includes two wireless microphones.
Zelfstudielessen biologie. Gemaakt in 1999, om in de onderbouw van het VMBO te worden gebruikt. De presentaties zijn interactief als je ze download. Uiteraard kun je ze zelf aanpassen naar behoefte. Wat mij betreft vallen ze onder Creative Commons rechten. Zet je de gedownloade slides bij elkaar in een map, samen met de stuurpowerpoints, dan kun je een totaal pakket maken.Filpjes ontbreken helaas, dit in verband met copyrights.
Veel plezier!! John van Dongen
CapTechTalks Webinar Slides June 2024 Donovan Wright.pptxCapitolTechU
ย
Slides from a Capitol Technology University webinar held June 20, 2024. The webinar featured Dr. Donovan Wright, presenting on the Department of Defense Digital Transformation.
Temple of Asclepius in Thrace. Excavation resultsKrassimira Luka
ย
The temple and the sanctuary around were dedicated to Asklepios Zmidrenus. This name has been known since 1875 when an inscription dedicated to him was discovered in Rome. The inscription is dated in 227 AD and was left by soldiers originating from the city of Philippopolis (modern Plovdiv).
How to Setup Default Value for a Field in Odoo 17Celine George
ย
In Odoo, we can set a default value for a field during the creation of a record for a model. We have many methods in odoo for setting a default value to the field.
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...indexPub
ย
The recent surge in pro-Palestine student activism has prompted significant responses from universities, ranging from negotiations and divestment commitments to increased transparency about investments in companies supporting the war on Gaza. This activism has led to the cessation of student encampments but also highlighted the substantial sacrifices made by students, including academic disruptions and personal risks. The primary drivers of these protests are poor university administration, lack of transparency, and inadequate communication between officials and students. This study examines the profound emotional, psychological, and professional impacts on students engaged in pro-Palestine protests, focusing on Generation Z's (Gen-Z) activism dynamics. This paper explores the significant sacrifices made by these students and even the professors supporting the pro-Palestine movement, with a focus on recent global movements. Through an in-depth analysis of printed and electronic media, the study examines the impacts of these sacrifices on the academic and personal lives of those involved. The paper highlights examples from various universities, demonstrating student activism's long-term and short-term effects, including disciplinary actions, social backlash, and career implications. The researchers also explore the broader implications of student sacrifices. The findings reveal that these sacrifices are driven by a profound commitment to justice and human rights, and are influenced by the increasing availability of information, peer interactions, and personal convictions. The study also discusses the broader implications of this activism, comparing it to historical precedents and assessing its potential to influence policy and public opinion. The emotional and psychological toll on student activists is significant, but their sense of purpose and community support mitigates some of these challenges. However, the researchers call for acknowledging the broader Impact of these sacrifices on the future global movement of FreePalestine.
Elevate Your Nonprofit's Online Presence_ A Guide to Effective SEO Strategies...TechSoup
ย
Whether you're new to SEO or looking to refine your existing strategies, this webinar will provide you with actionable insights and practical tips to elevate your nonprofit's online presence.
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) CurriculumMJDuyan
ย
(๐๐๐ ๐๐๐) (๐๐๐ฌ๐ฌ๐จ๐ง ๐)-๐๐ซ๐๐ฅ๐ข๐ฆ๐ฌ
๐๐ข๐ฌ๐๐ฎ๐ฌ๐ฌ ๐ญ๐ก๐ ๐๐๐ ๐๐ฎ๐ซ๐ซ๐ข๐๐ฎ๐ฅ๐ฎ๐ฆ ๐ข๐ง ๐ญ๐ก๐ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐๐ฌ:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
๐๐ฑ๐ฉ๐ฅ๐๐ข๐ง ๐ญ๐ก๐ ๐๐๐ญ๐ฎ๐ซ๐ ๐๐ง๐ ๐๐๐จ๐ฉ๐ ๐จ๐ ๐๐ง ๐๐ง๐ญ๐ซ๐๐ฉ๐ซ๐๐ง๐๐ฎ๐ซ:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
2024 State of Marketing Report โ by HubspotMarius Sescu
ย
https://www.hubspot.com/state-of-marketing
ยท Scaling relationships and proving ROI
ยท Social media is the place for search, sales, and service
ยท Authentic influencer partnerships fuel brand growth
ยท The strongest connections happen via call, click, chat, and camera.
ยท Time saved with AI leads to more creative work
ยท Seeking: A single source of truth
ยท TLDR; Get on social, try AI, and align your systems.
ยท More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
CapTechTalks Webinar Slides June 2024 Donovan Wright.pptxCapitolTechU
ย
Slides from a Capitol Technology University webinar held June 20, 2024. The webinar featured Dr. Donovan Wright, presenting on the Department of Defense Digital Transformation.
Temple of Asclepius in Thrace. Excavation resultsKrassimira Luka
ย
The temple and the sanctuary around were dedicated to Asklepios Zmidrenus. This name has been known since 1875 when an inscription dedicated to him was discovered in Rome. The inscription is dated in 227 AD and was left by soldiers originating from the city of Philippopolis (modern Plovdiv).
How to Setup Default Value for a Field in Odoo 17Celine George
ย
In Odoo, we can set a default value for a field during the creation of a record for a model. We have many methods in odoo for setting a default value to the field.
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...indexPub
ย
The recent surge in pro-Palestine student activism has prompted significant responses from universities, ranging from negotiations and divestment commitments to increased transparency about investments in companies supporting the war on Gaza. This activism has led to the cessation of student encampments but also highlighted the substantial sacrifices made by students, including academic disruptions and personal risks. The primary drivers of these protests are poor university administration, lack of transparency, and inadequate communication between officials and students. This study examines the profound emotional, psychological, and professional impacts on students engaged in pro-Palestine protests, focusing on Generation Z's (Gen-Z) activism dynamics. This paper explores the significant sacrifices made by these students and even the professors supporting the pro-Palestine movement, with a focus on recent global movements. Through an in-depth analysis of printed and electronic media, the study examines the impacts of these sacrifices on the academic and personal lives of those involved. The paper highlights examples from various universities, demonstrating student activism's long-term and short-term effects, including disciplinary actions, social backlash, and career implications. The researchers also explore the broader implications of student sacrifices. The findings reveal that these sacrifices are driven by a profound commitment to justice and human rights, and are influenced by the increasing availability of information, peer interactions, and personal convictions. The study also discusses the broader implications of this activism, comparing it to historical precedents and assessing its potential to influence policy and public opinion. The emotional and psychological toll on student activists is significant, but their sense of purpose and community support mitigates some of these challenges. However, the researchers call for acknowledging the broader Impact of these sacrifices on the future global movement of FreePalestine.
Elevate Your Nonprofit's Online Presence_ A Guide to Effective SEO Strategies...TechSoup
ย
Whether you're new to SEO or looking to refine your existing strategies, this webinar will provide you with actionable insights and practical tips to elevate your nonprofit's online presence.
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) CurriculumMJDuyan
ย
(๐๐๐ ๐๐๐) (๐๐๐ฌ๐ฌ๐จ๐ง ๐)-๐๐ซ๐๐ฅ๐ข๐ฆ๐ฌ
๐๐ข๐ฌ๐๐ฎ๐ฌ๐ฌ ๐ญ๐ก๐ ๐๐๐ ๐๐ฎ๐ซ๐ซ๐ข๐๐ฎ๐ฅ๐ฎ๐ฆ ๐ข๐ง ๐ญ๐ก๐ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐๐ฌ:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
๐๐ฑ๐ฉ๐ฅ๐๐ข๐ง ๐ญ๐ก๐ ๐๐๐ญ๐ฎ๐ซ๐ ๐๐ง๐ ๐๐๐จ๐ฉ๐ ๐จ๐ ๐๐ง ๐๐ง๐ญ๐ซ๐๐ฉ๐ซ๐๐ง๐๐ฎ๐ซ:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
2024 State of Marketing Report โ by HubspotMarius Sescu
ย
https://www.hubspot.com/state-of-marketing
ยท Scaling relationships and proving ROI
ยท Social media is the place for search, sales, and service
ยท Authentic influencer partnerships fuel brand growth
ยท The strongest connections happen via call, click, chat, and camera.
ยท Time saved with AI leads to more creative work
ยท Seeking: A single source of truth
ยท TLDR; Get on social, try AI, and align your systems.
ยท More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
ย
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
ย
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying itโs good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation thatโs least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state theyโre comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
ย
Creative operations teams expect increased AI use in 2024. Currently, over half of tasks are not AI-enabled, but this is expected to decrease in the coming year. ChatGPT is the most popular AI tool currently. Business leaders are more actively exploring AI benefits than individual contributors. Most respondents do not believe AI will impact workforce size in 2024. However, some inhibitions still exist around AI accuracy and lack of understanding. Creatives primarily want to use AI to save time on mundane tasks and boost productivity.
Organizational culture includes values, norms, systems, symbols, language, assumptions, beliefs, and habits that influence employee behaviors and how people interpret those behaviors. It is important because culture can help or hinder a company's success. Some key aspects of Netflix's culture that help it achieve results include hiring smartly so every position has stars, focusing on attitude over just aptitude, and having a strict policy against peacocks, whiners, and jerks.
PEPSICO Presentation to CAGNY Conference Feb 2024Neil Kimberley
ย
PepsiCo provided a safe harbor statement noting that any forward-looking statements are based on currently available information and are subject to risks and uncertainties. It also provided information on non-GAAP measures and directing readers to its website for disclosure and reconciliation. The document then discussed PepsiCo's business overview, including that it is a global beverage and convenient food company with iconic brands, $91 billion in net revenue in 2023, and nearly $14 billion in core operating profit. It operates through a divisional structure with a focus on local consumers.
Content Methodology: A Best Practices Report (Webinar)contently
ย
This document provides an overview of content methodology best practices. It defines content methodology as establishing objectives, KPIs, and a culture of continuous learning and iteration. An effective methodology focuses on connecting with audiences, creating optimal content, and optimizing processes. It also discusses why a methodology is needed due to the competitive landscape, proliferation of channels, and opportunities for improvement. Components of an effective methodology include defining objectives and KPIs, audience analysis, identifying opportunities, and evaluating resources. The document concludes with recommendations around creating a content plan, testing and optimizing content over 90 days.
How to Prepare For a Successful Job Search for 2024Albert Qian
ย
The document provides guidance on preparing a job search for 2024. It discusses the state of the job market, focusing on growth in AI and healthcare but also continued layoffs. It recommends figuring out what you want to do by researching interests and skills, then conducting informational interviews. The job search should involve building a personal brand on LinkedIn, actively applying to jobs, tailoring resumes and interviews, maintaining job hunting as a habit, and continuing self-improvement. Once hired, the document advises setting new goals and keeping skills and networking active in case of future opportunities.
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshรฉ M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy รlvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho Gonzรกlez, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytฤ, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Soฬhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
ย
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
Itโs important that youโre ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
Youโll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If youโre looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
ย
From their humble beginnings in 1984, TED has grown into the worldโs most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, itโs no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article โ5 Public-Speaking Tips TED Gives Its Speakersโ, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
ย
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
The document provides career advice for getting into the tech field, including:
- Doing projects and internships in college to build a portfolio.
- Learning about different roles and technologies through industry research.
- Contributing to open source projects to build experience and network.
- Developing a personal brand through a website and social media presence.
- Networking through events, communities, and finding a mentor.
- Practicing interviews through mock interviews and whiteboarding coding questions.
Google's Just Not That Into You: Understanding Core Updates & Search IntentLily Ray
ย
1. Core updates from Google periodically change how its algorithms assess and rank websites and pages. This can impact rankings through shifts in user intent, site quality issues being caught up to, world events influencing queries, and overhauls to search like the E-A-T framework.
2. There are many possible user intents beyond just transactional, navigational and informational. Identifying intent shifts is important during core updates. Sites may need to optimize for new intents through different content types and sections.
3. Responding effectively to core updates requires analyzing "before and after" data to understand changes, identifying new intents or page types, and ensuring content matches appropriate intents across video, images, knowledge graphs and more.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
ย
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
ย
The six step guide to practical project management
If you think managing projects is too difficult, think again.
Weโve stripped back project management processes to the
basics โ to make it quicker and easier, without sacrificing
the vital ingredients for success.
โIf youโre looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.โ
Dr Andrew Makar, Tactical Project Management
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
ย
Acc 349 final exam guide 13) All of the following statements are correct EXCEPT that A. the objective of installing ABC in service firms is different than it is in a manufacturing firm B. the general approach to identifying activities and activity c
1. ACC/349 Final Exam Guide
Click Here to Buy the Tutorial/Answers
1) What does cost accounting measure, record, and report?
A. Future costs
B. Product costs
C. Managerial accounting decisions
D. Manufacturing processes
2) What is the best way to handle manufacturing overhead costs in order to get the most
timely job cost information?
A. The company should apply overhead using an estimated rate throughout the year.
B. The company should account for only the direct production costs.
C. The company should determine an allocation rate as soon as the actual costs are
known, and then apply manufacturing overhead to jobs.
D. The company should add actual manufacturing overhead costs to jobs as soon as
the overhead costs are incurred.
3) At the end of the year, manufacturing overhead has been overapplied. What occurred to
create this situation?
A. The actual manufacturing overhead costs were less than the manufacturing
overhead assigned to jobs.
B. The company incurred more total job costs than the amount budgeted for the job.
2. C. Estimated manufacturing overhead was less than actual manufacturing overhead
costs.
D. The company incurred more manufacturing overhead costs than the manufacturing
overhead assigned to jobs.
4) Which of the following would be accounted for using a job order cost system?
A. The production of town homes
B. The pasteurization of milk
C. The production of cans of spinach
D. The production of textbooks
5) In a job order cost accounting system, the Work in Process account is
A. a period cost
B. closed at year end
C. a control account
D. an expense
6) Which one of the following is an important feature of a job order cost system?
A. Each consists of features which distinguish it from the next.
B. Each must be completed before a new product order is accepted.
C. Each job has characteristics similar to the next.
D. Each job uses similar processes to produce.
7) Which one of the following is indirect labor considered?
3. A. Nonmanufacturing cost
B. Raw material cost
C. Product cost
D. Period cost
8) Which of the following is an element of manufacturing overhead?
A. Components used in calculators during production
B. Flour used in manufactured cake mixes
C. Factory workers wages
D. Plant managerโs salary
9) Which one of the following costs would be included in manufacturing overhead of a lawn
mower manufacturer?
A. The cost of the fuel lines that run from the motor to the gas tank
B. The wages earned by motor assemblers
C. The cost of the wheels
D. Depreciation on the testing equipment
10) A well-designed activity-based costing system starts with
A. computing the activity-based overhead rate
B. analyzing the activities performed to manufacture a product
C. identifying the activity-cost pools
D. assigning manufacturing overhead costs for each activity cost pool to products
4. 11) An activity that has a direct cause-effect relationship with the resources consumed is a(n)
A. overhead rate
B. product activity
C. cost driver
D. cost pool
12) In traditional costing systems, overhead is generally applied based on
A. machine hours
B. units of production
C. directlabor
D. direct material dollars
13) All of the following statements are correct EXCEPT that
A. the objective of installing ABC in service firms is different than it is in a
manufacturing firm
B. the general approach to identifying activities and activity cost pools is the same in
a service company as in a manufacturing company
C. activity-based costing has been widely adopted in service industries
D. a larger proportion of overhead costs are company-wide costs in service industries
14) Which of the following is a value-added activity?
A. Machinery repair
B. Inspections
C. Engineering design
5. D. Inventory storage
15) Which of the following is a nonvalue-added activity?
A. Machining
B. Packaging
C. Engineering design
D. Inspection
16) Poodle Company manufactures two products, Mini A and Maxi B. Poodle's overhead
costs consist of setting up machines, $800,000; machining, $1,800,000; and inspecting,
$600,000. Information on the two products is:
Mini A Maxi B
Direct labor hours 15,000 25,000
Machine setups 600 400
Machine hours 24,000 26,000
Inspections 800 700
Overhead applied to Mini A using activity-based costing is
A. $1,536,000
B. $1,664,000
C. $1,200,000
D. $1,920,000
6. 17) Poodle Company manufactures two products, Mini A and Maxi B. Poodle's overhead
costs consist of setting up machines, $800,000; machining, $1,800,000; and inspecting,
$600,000. Information on the two products is:
Mini A Maxi B
Direct labor hours 15,000 25,000
Machine setups 600 400
Machine hours 24,000 26,000
Inspections 800 700
Overhead applied to Mini A using traditional costing using direct labor hours is
A. $1,536,000
B. $1,670,000
C. $1,200,000
D. $1,920,000
18) Which of the following factors would suggest a switch to activity-based costing?
A. Overhead costs constitute a significant portion of total costs.
B. The manufacturing process has been stable.
C. Product lines similar in volume and manufacturing complexity.
D. Production managers use data provided by the existing system.
19) Rosen, Inc. has 10,000 obsolete calculators, which are carried in inventory at a cost of
$20,000. If the calculators are scrapped, they can be sold for $1.10 each (for parts). If they are
7. repackaged, at a cost of $15,000, they could be sold to toy stores for $2.50 per unit. What
alternative should be chosen, and why?
A. Repackage; revenue is $5,000 greater than cost.
B. Scrap; incremental loss is $9,000.
C. Scrap; profit is $1,000 greater.
D. Repackage; receive profit of $10,000.
20) Walton, Inc. is unsure of whether to sell its product assembled or unassembled. The unit
cost of the unassembled product is $16, while the cost of assembling each unit is estimated at
$17. Unassembled units can be sold for $55, while assembled units could be sold for $71 per
unit. What decision should Walton make?
A. Sell before assembly; the company will save $15 per unit.
B. Process further; the company will save $1 per unit.
C. Sell before assembly; the company will save $1 per unit.
D. Process further; the company will save $16 per unit.
21) The cost to produce Part A was $10 per unit in 2005. During 2006, it has increased to $11
per unit. In 2006, Supplier Company has offered to supply Part A for $9 per unit. For the
make-or-buy decision,
A. incremental costs are $1 per unit
B. net relevant costs are $1 per unit
C. incremental revenues are $2 per unit
D. differential costs are $2 per unit
22) Hess, Inc. sells a single product with a contribution margin of $12 per unit and fixed costs
of $74,400 and sales for the current year of $100,000. How much is Hessโs break-even point?
8. A. $25,600
B. 6,200 units
C. 4,600 units
D. 2,133 units
23) Hartley, Inc. has one product with a selling price per unit of $200, the unit variable cost is
$75, and the total monthly fixed costs are $300,000. How much is Hartleyโs contribution
margin ratio?
A. 37.5%
B. 150%.
C. 62.5%.
D. 266.6%
24) H55 Company sells two products, beer and wine. Beer has a 10 percent profit margin and
wine has a 12 percent profit margin. Beer has a 27 percent contribution margin and wine has
a 25 percent contribution margin. If other factors are equal, which product should H55 push
to customers?
A. Wine
B. Selling either results in the same additional income for the company
C. Beer
D. It should sell an equal quantity of both.
25) Which cost is charged to the product under variable costing?
A. Fixed manufacturing overhead
B. Variable manufacturing overhead
C. Variable administrative expenses
9. D. Fixed administrative expenses
26) Which cost is NOT charged to the product under variable costing?
A. Direct labor
B. Direct materials
C. Variable manufacturing overhead
D. Fixed manufacturing overhead
27) Variable costing
A. is required under GAAP
B. is used for external reporting purposes
C. treats fixed manufacturing overhead as a period cost
D. is also known as full costing
28) If a company is concerned with the potential negative effects of establishing standards,
they should
A. offer wage incentives to those meeting standards
B. set loose standards that are easy to fulfill
C. not employ any standards
D. set tight standards in order to motivate people
29) The difference between a budget and a standard is that
A. a budget expresses management's plans, while a standard reflects what actually
happened
10. B. a budget expresses what costs were, while a standard expresses what costs should
be
C. a budget expresses a total amount while a standard expresses a unit amount
D. standards are excluded from the cost accounting system, whereas budgets are
generally incorporated into the cost accounting system
30) A standard cost is
A. the average cost in an industry
B. a cost which is paid for a group of similar products
C. a predetermined cost
D. the historical cost of producing a product last year
31) The per-unit standards for direct labor are 2 direct labor hours at $12 per hour. If in
producing 2,400 units, the actual direct labor cost was $51,200 for 4,000 direct labor hours
worked, the total direct labor variance is
A. $6,400 favorable
B. $1,920 unfavorable
C. $4,000 unfavorable
D. $6,400 unfavorable
32) The total variance is $10,000. The total materials variance is $4,000. The total labor
variance is twice the total overhead variance. What is the total overhead variance?
A. $2,000
B. $1,000
C. $3,000
D. $4,000
11. 33) The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month,
11,200 gallons of direct materials that actually cost $42,400 were used to produce 6,000 units
of product. The direct materials quantity variance for last month was
A. $2,400 favorable
B. $5,600 unfavorable
C. $3,200 favorable
D. $3,200 unfavorable
34) If the standard hours allowed are less than the standard hours at normal capacity,
A. variable overhead costs will be underapplied
B. variable overhead costs will be overapplied
C. the overhead volume variance will be unfavorable
D. the overhead controllable variance will be favorable
35) Manufacturing overhead costs are applied to work in process on the basis of
A. standard hours allowed
B. actual overhead costs incurred
C. actual hours worked
D. ratio of actual variable to fixed costs
36) The overhead volume variance relates only to
A. fixed overhead costs
B. all manufacturing costs
12. C. variable overhead costs
D. both variable and fixed overhead costs
37) At January 1, 2004, Barry, Inc. has beginning inventory of 4,000 widgets. Barry estimates
it will sell 35,000 units during the first quarter of 2004 with a 10% increase in sales each
quarter. Barryโs policy is to maintain an ending inventory equal to 25% of the next quarterโs
sales. Each widget costs $1 and is sold for $1.50. How much is budgeted sales revenue for the
third quarter of 2004?
A. $63,000
B. $42,350
C. $57,525
D. $63,525
38) Lewis Hats is planning to sell 600 straw hats. Each hat requires a half pound of straw and
a quarter hour of direct labor. Straw costs $0.20 per pound and employees of the company are
paid $22 per hour. Lewis has 80 pounds of straw and 40 hats in beginning inventory and
wants to have 50 pounds of straw and 60 hats in ending inventory. How many units should
Lewis Hats produce in April?
A. 620
B. 630
C. 600
D. 580
39) Gottberg Mugs is planning to sell 2,000 mugs and produce 2,200 mugs during April.
Each mug requires 2 pounds of resin and a half hour of direct labor. Resin costs $1 per pound
and employees of the company are paid $12.50 per hour. Manufacturing overhead is applied
at a rate of 120% of direct labor costs. Gottberg has 2,000 pounds of resin in beginning
inventory and wants to have 2,400 pounds in ending inventory. How much is the total amount
of budgeted direct labor for April?
13. A. $13,750
B. $27,500
C. $12,500
D. $25,000
40) The cost-plus pricing approach's major advantage is
A. that sales volume has no effect on per unit costs
B. it can be used to determine a productโs target cost
C. it considers customer demand
D. it is simple to compute
41) A company must price its product to cover its costs and earn a reasonable profit in
A. its early years
B. the short run
C. all cases
D. the long run
42) Prices are set by the competitive market when
A. the product is specially made for a customer
B. a company can effectively differentiate its product from others
C. a product is not easily distinguished from competing products
D. there are no other producers capable of manufacturing a similar item