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提问人:网友nm96228 发布时间:2022-01-07
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All indirect labor costs are treated as variable manufacturing overhead with respect to the volume of output.

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第1题
Modern Electronics manufactures surround sound sys...

Modern Electronics manufactures surround sound systems and applies manufacturing costs to production at a budgeted indirect-cost rate of $22 per direct-labor hour. The following data are obtained from the accounting records for August 20X9: Direct materials $350,000 Direct labor (7,000 hours @ $15/hour) $105,000 Indirect labor $ 15,000 Plant lease $ 75,000 Depreciation on plant and equipment $ 40,000 Marketing expense $ 20,000 Plant utilities $ 15,000 Required: a. What actual amount of manufacturing overhead cost was incurred during August 20X9? b. What amount of manufacturing overhead was allocated to all jobs during August 20X9? c. For August 20X9, was manufacturing overhead underallocated or overallocated? Explain.

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第2题
The overtime premium of direct labor for a specific order is presented as indirect costs.
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第3题
Part A. Please list major costs incurred for a restaurant to provide a meal; Part B. classify those costs into direct material costs, direct labor costs, indirect material costs, indirect labor costs
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第4题
Manufacturing overhead consist of indirect labor costs and indirect material costs.
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第5题
Prime costs include direct materials costs, direct labor costs and indirect manufacturing
costs.

A.正确

B.错误

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第6题
Which of the following is incorrect about cost flows and journal entries of Labor Costs in Process Costing?

A、Direct labor is transferred from the Salaries and Wages Payable account into the manufacturing overhead account

B、Direct labor costs are debited to the appropriate departmental Work in Process account depending upon where the labor was added to the production process.

C、Indirect labor costs are debited to Manufacturing Overhead.

D、Salaries and Wages Payable is credited for the corresponding amounts.

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第7题
As is known to all,the organization and management of wages and salaries are very complica

As is known to all, the organization and management of wages and salaries are very complicated. Generally speaking, the Account Department is responsible for calculations of pay, while the Personnel Department is interested in discussions with the employees about pay.

If a firm wants to adopt a new wage and salary structure, it is essential that the firm should decide on a method of job evaluation and ways of measuring the performance of its employees. In order to be successful, that new pay structure will need agreement between Trade Unions and employers.

In job evaluation, all of the requirements of each job are defined in a detailed job description. Each of those requirements is given a value, generally in "points", which are added together to give a total value for the job. For middle and higher management, a special method is used to evaluate managers on their knowledge of the job, their responsibility, and their ability to solve problems. Because of the difficulty in measuring management work, however, job grades for managers are often decided without reference to an evaluation system based on points.

In attempting to design a pay system, the Personnel Department should compare the value of each job with those in the job market. It should also consider economic factors such as the cost of living and the labor supply.

It is necessary that payment for a job should vary with any distinctions in the way that job is performed. Where it is simple to measure the work done, as in the work done with the hands, monetary encouragement schemes are often chosen, for indirect workers, where measurement is difficult, methods of additional payments are employed.

If a company wants its new pay structure to be successful, it is necessary to______.

A.give the workers extra pay to encourage them

B.share the same opinion between the Trade Union and the employers

C.consult some problems associated with pay

D.adopt a special way to evaluate the performance of its employees

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第8题
A local engineering firm is bidding on a design pr...

A local engineering firm is bidding on a design project for a new client. The total budgeted direct-labor costs for the firm are $800,000. The total budgeted indirect costs are $1,200,000. It is estimated that there are 16,000 billable hours in total. Required: a. What is the budgeted direct-labor cost rate? b. What is the budgeted indirect-cost rate assuming direct-labor cost is the allocation base? c. What should be the engineering firm bid on the project if the direct labor hours are estimated at 500 hours?

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第9题
All of the following are indirect evidence EXCEPT______.A.trunksB.dungC.nestsD.burrows

All of the following are indirect evidence EXCEPT______.

A.trunks

B.dung

C.nests

D.burrows

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第10题
A person's ________ consist(s) of all the groups that have a direct (face-to-face) or indirect influence on his/her attitudes or behavior.

A、subculture

B、family

C、social class

D、reference groups

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