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Job Costing

Total questions: 25

Worksheet time: 56mins

Name
Class
Date
1.

Which of the following is the correct statement represents job costing

a)

Only includes Prime Cost

b)

To provide selling price of the product

c)

To calculate Cost unit based single job order

d)

To identify the cost of productions

2.
What is the best description of job costing?
a)
used when a product of one process becomes the material of another
b)
used in areas such as hotels, transport and entertainment where an actual product is not made
c)
used to determine a break-even point
d)
used when work consists of different products each time, made to meet customer's specific needs
3.
Material costs in job costing must all come from the same department. True or False?
a)
True
b)
False
4.
What items of expenditure go together to make up the PRIME COST?
a)
Materials only
b)
Labour only
c)
Both materials and labour
d)
Materials, labour and overheads
5.
There are two ways of expressing profit. Which one is being described here?
Expressed as a % of cost of job
a)
Profit mark-up
b)
Profit margin
6.
There are two ways of expressing profit. Which one is being described here?
Expressed as a % of the selling price
a)
Profit mark-up
b)
Profit margin
7.

Do you need a job card in job costing process?

a)

Yes

b)

No

8.
The two basic types of cost accounting systems are:
a)
Job order costing and perpetual costing.
b)
Job order costing and customized product costing.
c)
Job order costing and periodic costing.
d)
Job order costing and process costing.
9.
The target cost for a job using job costing is calculated as:
a)
direct costs + desired profit
b)
expected selling price - direct costs
c)
expected selling price - desired profit
d)
expected selling price + desired profit
10.

Which company is least likely to use a process costing system?

a)

paper manufacturer

b)

soft drink bottler

c)

accounting firm

d)

petroleum processor

11.

Which characteristic is the same in both job order costing systems and process costing systems?

a)

types of product costs

b)

flow of cost through the accounts

c)

number of work-in-process accounts

d)

method of record keeping

12.

Conversion costs are

a)

direct material plus labour cost

b)

direct labour plus manufacturing overhead

c)

direct materials plus manufacturing overhead

d)

indirect material plus indirect labour

13.

Product costs of product A is RM75.00 per unit. If vendor wish to sell it at 20% mark-up, how much is the selling price?

a)

RM15.00

b)

RM75.00

c)

RM90.00

d)

RM93.75

14.

BB Jaya sell goods at cost + 25% mark-up. If the product costs is RM22.00 how much will the selling price be?

a)

RM5.50

b)

RM16.50

c)

RM22.00

d)

RM27.50

15.

It is the policy of Hans Cafe to sell product at a 30% mark-up. If a slice of cheese cake is sold for RM13.00 , how much is the profit per slice?

a)

RM3.00

b)

RM3.90

c)

RM13.00

d)

RM16.90

16.

D'Maz sell product at 25% mark-up, if a product is sold at RM100 how much is the cost of the product to D'Maz?

a)

RM20.00

b)

RM25.00

c)

RM75.00

d)

RM80.00

17.

Lela Manja sell soft-drinks at RM1.60 per cup. If price was set-up at a profit margin of 25%, how much is the profit in RM value?

a)

RM0.30

b)

RM0.40

c)

RM0.80

d)

RM1.20

18.

Lela Manja sell soft-drinks at RM1.60 per cup. If price was set-up at a profit margin of 25%, how much is the profit in RM value?

a)

RM0.30

b)

RM0.40

c)

RM0.80

d)

RM1.20

19.

Deera Restaurant sell a dish named keema for RM12.00 per bowl. This price includes a 20% profit margin. How much is the cost?

a)

RM2.40

b)

RM9.60

c)

RM15.00

d)

RM60.00

20.

Piqachu was sell in the market at RM58.00 by TRS. If the company made a 40% profit margin, how much is the costs of Piqachu?

a)

RM23.20

b)

RM34.80

c)

RM87.00

d)

RM145.00

21.

Aemy sell a pack of sliced fruits for RM2.50 in the market. This is after considering 25% mark-up. If she wanted to change the pricing policy to 20% margin, how much is the new selling price?

a)

RM2.00

b)

RM2.25

c)

RM2.50

d)

RM3.125

22.

Isha Aroma sell body perfume for RM12.00 per 10ml. This price was set at 40% profit margin. If she decided to sell a 50ml perfume at 25% margin, how much is the selling price for 50ml body perfume?

a)

RM36.00

b)

RM48.00

c)

RM52.00

d)

RM60.00

23.

Izz Deco sell a sofa set at RM3,200 per unit. The cost of the sofa was RM2,800 per unit. What is the discount rate to display to the customer if the outlet decided to make only RM100 profit per set?

a)

RM300 discount

b)

12.5% discount

c)

9.375% discount

d)

3.125% discount

24.

In a process costing system, manufacturing overhead is assigned to work in process by

a)

Department based on actual overhead costs incurred

b)

Department based on predetermined overhead rates

c)

Job based on actual overhead costs incurred

d)

Job based on predetermined overhead rates

25.
Process costing is a method of costing used in what type of industries?
a)
Manufacturing
b)
Construction
c)
Transportation
d)
Hospitality