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costaccounting,echarlesthorngrenchapter
Cost Accounting, 14e (Horngren/Datar/Rajan)
Chapter 14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
Objective 14.1
1) Costs which are NOT economically feasible to trace but which are related to a cost object are known as:
A) fixed costs
B) direct costs
C) indirect costs
D) variable costs
Answer: C
Diff: 1
Terms: cost allocation
Objective: 1
AACSB: Reflective thinking
2) Any item for which a separate measurement of cost is desired is known as:
A) cost allocation
B) a cost object
C) a direct cost
D) an indirect cost
Answer: B
Diff: 1
Terms: cost object
Objective: 1
AACSB: Reflective thinking
3) Indirect costs:
A) often comprise a large percentage of overall costs assigned to a cost object
B) specifically exclude marketing costs
C) cannot be used for external reporting
D) are treated as period costs and not as product costs
Answer: A
Diff: 3
Terms: indirect costs
Objective: 1
AACSB: Reflective thinking
4) All of the following illustrate purposes for allocating costs to cost objects EXCEPT to:
A) provide information for economic decisions
B) motivate managers and employees
C) determine a selling price the market will bear
D) measure income and assets for reporting to external parties
Answer: C
Diff: 2
Terms: cost allocation
Objective: 1
AACSB: Reflective thinking
5) Which of the following illustrates a purpose for allocating costs to cost objects?
A) to motivate managers and employees
B) to provide information to customers
C) to determine a selling price the market will bear
D) to measure liabilities
Answer: A
Diff: 2
Terms: cost allocation
Objective: 1
AACSB: Reflective thinking
6) The costs of all six value-chain functions should be included when determining:
A) whether to add a new product line
B) the selling price of a service
C) whether to make or buy a component part from another manufacturer
D) All of these answers are correct.
Answer: D
Diff: 3
Terms: cost allocation
O
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