Saber Pro Test - Industrial Engineering (9th Semester)

1. Which of the following is an example of a direct cost in cookie production?

• A. Bakery rent

• B. Manager's salary

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  C) Flour used in the recipe

• D. Brand advertising

2. What is the function of a process costing system?

• A. Subjectively determine sale prices

• B) Calculate the unit cost of unique products

• C) Assign individual costs to services

  
  

• D) Cost large volumes of homogeneous products

3. What is the formula to obtain the unit cost in process costing?

• A) Total cost / defective products

• B) Indirect costs / total units

• C) Total batch cost / number of units

• D) Fixed cost / variable cost

4. What is a cost driver in an indirect cost allocation system?

• A) A type of external supplier

• B) A factor that causes variation in resource usage

• C) A financial index

• D) The average price of inputs

5. 5. In the plant-wide allocation method, what is the main risk of using a single cost driver?

• A) Very complex calculations

• B) Underestimation of variable costs

  
  

• C) Under or over-allocating costs to products

• D) Duplication of direct costs

  
  

6. 6. Which of the following is an example of a variable indirect cost?

• A) Electricity used by operating machines

• B) Production manager's salary

  
  

• C) Oven depreciation

• D) Cookie dough flour

7. Which cost driver is most appropriate for labor-intensive products?

• A) Machine hours

• B) Number of units

• C)Labor hours

• D) Fixed costs

  
  

What is one advantage of Activity-Based Costing (ABC)?

• A) Reduces the number of accounts

  
  

• B) Improves accuracy in assigning indirect costs

• C) Uses only fixed costs

• D) Requires no drivers

9. In statistical process control, what does a control chart outside the limits indicate?

• A) The process is under control

• B) A special cause of variation is present

• C) The system is stable

• D) The product is defective

10. What is the guiding principle of Just In Time (JIT)?

• A) Mass production

• B) Production for inventory

• C) Waste reduction

• C) Waste reduction