ACTG 2P21 Test 1,2,3 (1)

ACTG 2P21 Test 1,2,3 (1) - BROCK[INIVERSITY FACULTY OF...

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Unformatted text preview: BROCK [INIVERSITY FACULTY OF BUSINESS ACTG 2P12 N'I.>\‘.\l-‘\GERI.+\L ACCOLJNTI‘NG GLENN SKRUBBELTRANG MBA. CMA TEST 2 FEBRUARY 10 2011 STUDENT ID :1: WT _ & fijfiii I - IC 5 H é 1? L3 1 g 5; TC'+CL£I_ :: \Ji Use the following to answer questions 1-4: Poodle Company manufactures two products. Mini A and Maxi B. Poodle's @gosé‘; COHSISE of setting up machines, $92,999; Inachnpngfifilom and inspectlna 900,009. Information on the two products is: _ _ n _I 7 .l Mini A if MaxiB \J l ° Direct labour hours w 25 3‘ 0: 0-17. “1"” Machine setups W 00 ' ‘ ‘L - \ r WPe—‘irc 0—0 yachlltielli’firj .2090 W0 @%%1 _ b): ' 0 PW { g Ob nspec ions .r R/ -t. .. {J . _ a _ “ e/ a QW Fer _ "'1 . 0L 2s~~ @filDrQ’oUc’tw @ 1. Overhead applied taxi/{gingng using direct labour hours is A) $1,536,000. bra B) $1,670,000. 51/ U . C) 'i ‘ _ t , D) g; 275iogg, / i “Wt/31; lins— ~— . L/ ~— :13 3W {a 2;- . Overhead applied to Max‘ifiusing activitz-based costng is ' figfiifiw " " “we” V CL 0000 B) $1,280,000. r ’ C) $1 ,640,000. D) $1 ,664,000. 3. Overhead applied to Maxi B using traditional costing using direct labour hours is A) $2,125,000. ' B) $1 ,700,000. A \/ C) $1,230,000. D) $1,664,000. L4. Overhead applied to Mini A using activity-based costing is ' A) $1,536,000. B) $1,920,000. / C) $1,275,000. 1) D) $1,760,000. r 5. Value-added activities ' A) add cost to a product without affecting selling price. B) cannot be differentiated from non-value-adcied activities. I C) involve resource usage customers are willing to pay for. D) Should be reduced or eliminated. Version 1 Page 1 ...
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