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DEVRY ACCT 346 Week 8 Final Exam .pdf



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DEVRY ACCT 346 Week 8 Final Exam

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Question :
(TCO 1) The principle managers follow when they only investigate significant departures from the
plan is commonly known as
2.Question : (TCO 1) Which of the following is not likely to be a fixed cost?
3.Question : (TCO 2) Which of the following is not a manufacturing cost?
4.Question : (TCO 2) An allocation base is
5.Question : (TCO 3) Equivalent units are calculated by
6.Question : (TCO 3) In the assembly department, all the direct materials are added at the beginning
of the processing. Beginning Work in Process inventory consists of 2,000 units with a direct materials
cost of $31,860. During the period, 15,000 units are started and direct materials costing $250,000 are
charged to the department. If there are 1,000 units in ending inventory, what is the cost per
equivalent unit?
7.Question : (TCO 4) Regression analysis
8.Question : (TCO 4) The number of units that must be sold to exactly cover its fixed and variable costs
is the

9.Question : (TCO 5) Which of the following is treated as a product cost in variable costing?
10.Question : (TCO 5) If the number of units sold is less than the number of units produced
11.Question : (TCO 6) A contract which specifies that the suppler will be paid for the cost of
production as well as some fixed amount or percentage of cost is called a(n)
12.Question : (TCO 6) Which of the following is not generally true when a company compares ABC and
traditional costing?
13.Question : (TCO 7) Fixed costs that will be eliminated if a particular course of action is undertaken
are called
Page:
1.Question : (TCO 7) Common costs
2.Question : (TCO 8) Target costing
3.Question : (TCO 8) Which of the following are relevant in deciding whether to accept or reject a
special order?
4.Question : (TCO 9) Present value techniques
5.Question : (TCO 9) The internal rate of return
6.Question : (TCO 10) A method of budget preparation that requires all budgeted amounts to be
justified by the department, even if the amounts were supported in prior periods, is called
7.Question : (TCO 10) Which budget is prepared first?
8.Question : (TCO 10) The standard cost is
9.Question : (TCO 10) In general, an unfavorable material variance arises from
10.Question : (TCO 10) The type of center that has responsibility for generating revenue as well as
controlling costs is a(n)
11.Question : (TCO 10) Responsibility accounting holds managers responsible for
12. Question : (TCO 10) Which ratio measures the rate earned on total capital provided by the
owners?
Page:
1.Question : (TCO 1) Distinguish managerial accounting from financial accounting. Include a brief
discussion of the differences in the types of information provided to users as well as the differences of
the users of the accounting information.
2.Question : (TCO 6) Booth Financial Services, LLC has two revenue producing departments, Financial
Planning and Business Consulting. The accounting department is trying to determine the best method

to allocate $1,000,000 of common costs (secretarial staff, reception personnel, etc), either by salary or
number of employees. Information on the revenue departments are as follows:


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