This document contains the questions and answers to an ACCT 346 midterm exam. It includes 10 multiple choice questions covering topics like managerial accounting concepts, cost behavior, opportunity costs, budgeted costs, product costs, cost of goods manufactured, job order costing, process costing, and the high-low method. The document lists the questions along with the corresponding multiple choice answers, providing a full solution to the midterm exam.
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Barlogisme vorbe de duh de Basile BARLOT, a șaptea parte.Basile Barlot
Scriitorul francez Basile BARLOT, de origină română (Vasile BARLOGEANU, este un representant al unui gen literar mai puțin obișnuit - aforismul - exprimând cu un minimum de cuvinte câteva din multiplele fațete ale existenței umane.
Asemenea scrieri bazate pe adevăruri existențiale care n-au nevoie de demonstrație, fiind - cum spune însusi autorul - extrema limită a unei certituni, chintensență a devenirii noastre temporale constitue latura forte a creației sale.
Aforismele sunt generate de interogații existențiale şi de răspunsuri pe care autorul le descoperă în propria-i devenire sau a celei a semenilor lui.
ACCT 346 Midterm Set 1 (New)
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ACCT 346 Midterm Set 1 (New)
Multiple Choice 10
Short 4
1. (TCO 1) Which of the following is NOT a difference between Financial Accounting and Managerial Accounting? (Points : 7)
Financial Accounting is concerned with the past, while Managerial Accounting is concerned with the future.
Managerial Accounting uses more non-monetary information than Financial Accounting.
DEVRY ACCT 346 Week 4 Midterm 1
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1. Question : (TCO 1) Managerial accounting stresses accounting concepts and procedures that are relevant to preparing reports for
2. Question : TCO 1) Which of the following statements regarding fixed costs is true?
3. Question : TCO 1) You own a car and are trying to decide whether or not to trade it in and buy a new car. Which of the following costs is an opportunity cost in this situation?
4. Question :(TCO 1) Shula’s 347 Grill has budgeted the following costs for a month in which 1,600 steak dinners will be produced and sold: materials, $4,080; hourly labor (variable), $5,200; rent (fixed), $1,700; depreciation, $800; and other fixed costs, $600. Each steak dinner sells for $14.00 each. How much is the budgeted variable cost per unit?
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1. ACCT 346 Midterm Exam Solution 100% Correct Answers
Homeworklance Dot Com
Description:
(TCO 1) Managerial accounting stresses accounting concepts and procedures that are relevant to
preparing reports for
(TCO 1) Which of the following costs does not change when the level of business activity
changes?
(TCO 1) You own a car and are trying to decide whether or not to trade it in and buy a new car.
Which of the following costs is an opportunity cost in this situation?
(TCO 1) Shula’s 347 Grill has budgeted the following costs for a month in which 1,600 steak
dinners will be produced and sold: materials, $4,080; hourly labor (variable), $5,200; rent
(fixed), $1,700; depreciation, $800; and other fixed costs, $600. Each steak dinner sells for
$14.00 each. What is the budgeted fixed cost per unit?
(TCO 1) Which of the following costs is not part of manufacturing overhead?
(TCO 1) Product costs
(A) are also called manufacturing costs
(B) are considered an asset until the finished goods are sold.
(c) become an expense when the goods are sold.
2. (d) All of the above answers are correct.
(TCO 1) Red Runner’s Work in Process Inventory account has a beginning balance of $50,000
and an ending balance of $40,000. Direct materials used are $70,000 and direct labor used totals
$35,000. Cost of goods sold totals $135,000. Manufacturing overhead applied is $20,000. How
much is cost of goods manufactured?
(TCO 2) BCS Company applies manufacturing overhead based on direct labor cost. Information
concerning manufacturing
(TCO 2) During 2011, Madison Company applied overhead using a job-order costing system at a
rate of $12 per direct labor hours. Estimated direct labor hours for the year were 150,000, and
estimated overhead for the year was $1,800,000. Actual direct labor hours for 2011 were 140,000
and actual overhead was $1,670,000.
What is the amount of under or over applied overhead for the year?
(TCO 3) Which of the following describes the differences between job-order and process
costing?
(TCO 3) The Blending Department began the period with 45,000 units. During the period the
department received another 30,000 units from the prior department and completed 60,000 units
during the period. The remaining units were 75% complete. How much are equivalent units in
The Blending Department’s work in process inventory at the end of the period?
TCO 3) Ranger Glass Company manufactures glass for French doors. At the start of May, 2,000
units were in-process. During May, 11,000 units were completed and 3,000 units were in process
at the end of May. These in-process units were 90% complete with respect to material and 50%
complete with respect to conversion costs. Other information is as follows:
Work in process, May 1:
Direct material $36,000
Conversion costs $45,000
Costs incurred during May:
3. Direct material $186,000
Conversion costs $255,000
How much is the cost per equivalent unit for direct materials?
(TCO 4) Total costs were $75,800 when 30,000 units were produced and $95,800 when 40,000
units were produced. Use the high-low method to find the estimated total costs for a production
level of 32,000 units.