an order clerk’s salary if the cost
the cost of electricity if the cost
object is the Internal Audit
Booth Company has total fixed costs of
$64,000 if 8,000 units are produced. The
relevant range is 8,000 units to 16,000
units. If 10,000 units are produced, fixed
In general, costs that can be most
reliably predicted are:
Oxley Company has total variable costs
of $120,000 if 15,000 units are
produced. The relevant range is 10,000
units to 20,000 units. If 12,000 units are
produced, variable costs are:
$10 per unit.
$120,000 in total.
$8 per unit.
$90,000 in total.
(CPA adapted) The monthly cost of
renting a manufacturing plant is:
(CPA adapted) Anthony Company has
budgeted its cost of goods sold at
$4,000,000, including fixed costs of
$800,000. The variable cost of goods
sold is expected to be 75% of revenues.
Budgeted revenues are:
(CPA) For 2002, the gross margin of
Dumas Company is $96,000; the cost of
goods manufactured is $340,000; the
beginning inventories of work in
process and finished goods are $28,000
and $45,000, respectively; and the
ending inventories of work in process
and finished goods are $38,000 and
$52,000, respectively. The revenues of
Dumas Company for 2005 are:
classification of manufacturing costs,
prime costs and conversion costs have
the common component of:
direct material costs.
direct manufacturing labor costs.
variable manufacturing overhead
fixed manufacturing overhead costs.
An assembly worker at a manufacturing
company earns $12 per hour for straight
time and $18 per hour for time over 40
hours per week. In a given week, the
assembler worked 47 hours. The
overtime premium for the week is: