
cost accounting - pop quiz
Authored by Dian Sadeli
Business
University
Used 6+ times

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10 questions
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1.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Asumsikan sebuah perusahaan menjual produk seharga $55, produk tersebut memiliki variable cost per unit $35, dan fixed costs $100,000. Berapa banyak produk yang harus dijual apabila perusahaan menginginkan operational income $50,000?
5,000 units
7,500 units
10,000 units
12,500 units
tidak ada jawaban yang benar
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Selisih antara total target nominal penjualan dengan break-even sales dollars disebut sebagai
contribution margin
margin of safety
break-even point
contribution margin ratio
tidak ada jawaban yang benar
3.
FILL IN THE BLANK QUESTION
1 min • 1 pt
Direct materials used = 14.500
Direct manufacturing labor costs = 5.200
Indirect manufacturing costs = 10.400
Beginning WIP = 4.600
Ending WIP = 2.300
Beginning Finish Good = 6.600
Revenue = 64.500
Gross margin = 26.000
COGS = ?
4.
FILL IN THE BLANK QUESTION
1 min • 1 pt
Direct materials used = 14.500
Direct manufacturing labor costs = 5.200
Indirect manufacturing costs = 10.400
Beginning WIP = 4.600
Ending WIP = 2.300
Beginning Finish Good = 6.600
Revenue = 64.500
Gross margin = 26.000
COGM = ?
5.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Diketahui Direct material used = $10,000
Direct material purchased = $ 30,000
Direct labor = $ 7,500
Manufacturing Overhead = $ 15,500.
Berapakah Prime Cost ?
$53,000
$63,000
$33,000
$40,000
$17,500
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Cara menghitung Cost of Goods Manufactured (COGM) yang benar adalah
COGM= DM+DL+Overhead
COGM= Product Cost
COGM= Beginning Direct Material + Product Cost- ending Direct Material
COGM= Beginning WIP + Product Cost- ending WIP
COGM= Beginning FG + COGS- ending FG
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Alokasi overhead tahun 2019 sebesar $215,000 sedangkan biaya overhead yang telah terjadi tahun 2019 sebesar $ 220,000. Maka ....
Overallocated $5,000
Overallocated $220,000
Underallocated $215,000
Underallocated $5,000
tidak ada jawaban yang benar
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