Which of the following characteristics applies to process costing, but does not apply to job order costing?

A. separate, identifiable jobs.
B. the need for averaging.
C. the use of equivalent units of production.
D. the use of predetermined overhead rates.


Answer: C

Business

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Which financial statement reports the amount of accumulated depreciation?

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A framework for classifying value-adding and nonvalue-adding activities according to the level at which their costs are incurred is called a

a. bill of activities. b. full product cost. c. value chain. d. cost hierarchy.

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Which unique characteristic of services means consumers must be present during the production?

A. intangibility B. inseparability C. heterogeneity D. perishability E. connectivity

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Junior Bodway, Inc., has provided the following budgeted data:  Sales 10,000unitsSelling price$50per unitVariable expense$30per unitFixed expense$180,000  How many units would the company have to sell in order to have a net operating income of $40,000?

A. 7,333 units B. 9,000 units C. 20,000 units D. 11,000 units

Business