Procedure and behavioral constraints include all of the following except?
a. Manufacturing bottlenecks
b. Poor training programs
c. Poor cultural norms in the organization
d. Poor management decisions
a. Manufacturing bottlenecks
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A credit memorandum appeared on Central Company's bank statement. How will Central treat this amount on its bank reconciliation?
a. Add it to the bank balance b. Add it to the book balance c. Deduct from the bank balance d. Deduct from the book balance
If the total materials variance (actual cost of materials used compared with the standard cost of the standard amount of materials required) for a given operation is favorable, why must this variance be further evaluated as to price and usage?
a. There is no need to further evaluate the total materials variance if it is favorable. b. Generally accepted accounting principles require that all variances be analyzed in three stages. c. All variances must appear in the annual report to equity owners for proper disclosure. d. It is done so that management can evaluate the efficiency of the purchasing and production functions.
All of the following are typically addressed by an organization's code of ethics EXCEPT:
A. accurate recordkeeping. B. the dress, sayings, and manner of work of employees. C. contributions to political parties and government officials. D. customer and supplier relationships. E. conflicts of interest.
The Carlin Fabrication Plant suffered a fire incident at the beginning of the year, which resulted in the loss of property including the accounting records
Some data for the year were retrieved, and extracts from it are shown below: Total manufacturing overhead costs estimated at the beginning of the year $100,700 Total direct labor costs estimated at the beginning of the year $185,000 Total direct labor hours estimated at the beginning of the year 3,000 direct labor hours Total machine hours estimated at the beginning of the year 9,600 machine hours Actual manufacturing overhead costs for the year $96,900 Actual direct labor costs for the year $147,000 Actual direct labor hours for the year 2,900 direct labor hours Actual machine hours for the year 10,000 machine hours The company's manufacturing overhead allocation is based on the number of machine hours. What is the amount of manufacturing overhead cost allocated to Work-in-Process Inventory during the year? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) A) $30,419 B) $335,666 C) $104,900 D) $192,708