What type of planning has the greatest effect on production costs and flexibility?

A) Capacity
B) Layout
C) Quality
D) Location
E) Process


Answer: D
Explanation: D) Because location affects production costs and flexibility, sound location planning is crucial for factories, offices, and stores. Depending on its site, a company may be able to produce low-cost products or it may find itself at a cost disadvantage relative to its competitors.

Business

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Indicate whether the statement is true or false

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The controller's staff often consists of several management accountants. All of the following would most likely be on the controller's staff EXCEPT:

A) general accountants B) budgets and budget analysts C) investments and shareholder relations managers D) cost accountants

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Jammer Company uses a weighted average perpetual inventory system and reports the following:    August 2Purchase10 units at $12 per unit.August 18Purchase15 units at $15 per unit.August 29Sale20 units.August 31Purchase14 units at $16 per unit.What is the per-unit value of ending inventory on August 31?

A. $16.00 B. $12.00 C. $13.80 D. $17.74 E. $15.42

Business

Wolf Industries plant operates five days per week with a daily payroll of $50,000. Employees are paid every Saturday for the work week just completed (Monday through Friday). The last day of the month is Wednesday, May 31. The correct adjusting entry at May 31 is

A) Wages Expense 50,000Wages Payable 50,000 B) Wages Payable 50,000Cash 50,000 C) Wages Expense 150,000Cash 150,000 D) Wages Expense 150,000Wages Payable 150,000

Business