ACCT 6202 –Sample Exam 2
For the following questions, select the best possible alternative by circling your choice.
absence of any additional information indicating otherwise, treat each question independent of
1) What will cause the variable-overhead efficiency variance?
Efficient or inefficient use of a specific component of variable overhead (e.g.,
Full or partial utilization of major equipment resources.
Production of units in excess of the number of units sold.
Efficient or inefficient use of the cost driver (e.g., machine hours) for variable
Changes in the salary cost of production supervisors.
2) The difference between budgeted lump-sum fixed manufacturing overhead and
the fixed manufacturing overhead allocated to actual output units is called
3) Easy to Use software operates stores within five regions.
The manager of each region is held
accountable for all marketing, advertising, and sales decisions, and all costs incurred within their
In addition, regional managers decide whether new stores will open within the region,
where those stores will open, and whether those stores will lease or purchase their facilities.
manager of each store is held accountable for all marketing, advertising, and sales decisions, and
all costs incurred within their store.
What type of responsibility center is each region and store?