Which of the following employees of a commercial printer/publisher would be classified as direct labor?

A. Book binder.
B. Plant supervisor.
C. Payroll supervisor.
D. Plant security guard.
E. Sales representative.


Answer: A

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Answer each of the following questions (a-c) with a separate short paragraph per question. (a) What is the difference between a real account and a nominal account? Give an example of each type of account. Why is this distinction important for the

closing process? (b) What two purposes are served in making closing entries? (c) Why is the Dividends account closed directly to Retained Earnings rather than to the Income Summary account?

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Describe the four critical dependent variables that managers must control to compete as a modern organization.

What will be an ideal response?

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Services are generally easier to market globally than

A. industrial products. B. luxury products. C. basic consumer staples. D. consumer products.

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Which of the following statements about period costs is true?

A. Period costs do not adhere to the matching principle. B. Period costs are usually recorded as assets. C. Period costs are expensed when the products associated with these costs are sold. D. Most period costs are expensed in the period the costs are incurred.

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