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factory overhead: planned, actual, and applied

Total questions: 40

Worksheet time: 26mins

Name
Class
Date
1.

primary packing is a part of-----

a)

factory overhead

b)

prime cost

c)

selling overhead

d)

distribution

2.

floor area may be used as a basis for the apportionment of-------

a)

rent and rate

b)

building insurance

c)

lighting

d)

all of these

3.

overhead means-----

a)

the aggregate of indirect materials, indirect labour, and indirect expenses

b)

all expenses with respect to materials

c)

all expenses with respect to labour

d)

all indirect expenses

4.

variable overhead----

a)

remains constant per unit

b)

remains varies per unit

c)

remains constant total cost

d)

remains varies total cost

5.

for exercising control over cost, the best system is ------costing

a)

estimated

b)

standard

c)

marginal

d)

historical

6.
What is the best description of overheads?
a)
Indirect costs which are not easily identifiable in a product
b)
Indirect costs which are easily identifiable in a product
c)
Direct costs which are not easily identifiable in a product
d)
Direct costs which are easily identifiable in a product
7.
What is NOT an example of an overhead cost?
a)
Rent of premises
b)
Power costs
c)
Direct materials
d)
Depreciation
8.
What is NOT an example of an overhead cost?
a)

Insurance of vans

b)

Administration costs

c)

Canteen costs

d)

Piece rate labour costs

9.
There are two types of cost centre found in an Overhead Analysis Statement. Which two below are correct?
a)
Direct and indirect cost centres
b)
Production and service cost centres
c)
Unit and total cost centres
d)
Maintenance and Mixing cost centres
10.
Identify the correct basis of recovery for the following overhead:-
Rent
a)
Floor space
b)
Cost of machinery
c)
Employee numbers
d)
kW hours
11.
Identify the correct basis of recovery for the following overhead:-
Depreciation of machinery
a)
Floor space
b)
Cost of machinery
c)
Employee numbers
d)
kW hours
12.
Identify the correct basis of recovery for the following overhead:-
Supervision
a)
Floor space
b)
Cost of machinery
c)
Employee numbers
d)
kW hours
13.
Identify the correct basis of recovery for the following overhead:-
Power costs
a)
Floor space
b)
Cost of machinery
c)
Employee numbers
d)
kW hours
14.
Identify the correct basis of recovery for the following overhead:-
Cleaning
a)
Floor space
b)
Cost of machinery
c)
Employee numbers
d)
kW hours
15.
Identify the correct basis of recovery for the following overhead:-
Administration
a)
Floor space
b)
Cost of machinery
c)
Employee numbers
d)
kW hours
16.
Identify the correct basis of recovery for the following overhead:-
Canteen
a)
Floor space
b)
Cost of machinery
c)
Employee numbers
d)
kW hours
17.

The technical name for the process of charging production overheads to cost units is called:-

a)

Allocation

b)
Direct charging
Cost of machinery
c)

Absorption

d)

Attrition

18.
There are six bases for absorbing overheads into cost units. The calculation of which one is being described here?Total overheads for the cost centre divided by the number of units the cost centre is expected to produced. 
a)
Rate per unit produced
b)
Machine hour rate
c)
Percentage of direct materials
d)
Percentage of prime costs
19.
True or False?
The term 'overhead incurred' refers to the amount actually paid out for overhead expenses such as electricity, rent and insurance.
a)
True
b)
False
20.
True or False?
If actual overheads incurred for the period are LESS than overheads absorbed, the business will have OVER absorbed.
a)
True
b)
False
21.
True or False?
If actual overheads incurred for the period are MORE than overheads absorbed, the business will have OVER absorbed.
a)
True
b)
False
22.
Which cost centre below is an example of a service cost centre?
a)
Milling
b)
Drilling
c)
Maintenance
d)
Assembly
23.

overhead pabrik tidak mencakup beban berikut :

a)

Bahan baku langsung

b)

Utilitas pabrik

c)

Kompensasi staf bagian penjamin mutu

d)

Sewa Pabrik

24.

Manfaat anggaran biaya overhead pabrik ini adalah:

a)

standard yang telah ditetapkan perusahaan.

b)

Sebagai alat pengawasan biaya overhead pabrik.

c)

Sistem pembayaran upah yang dipakai oleh perusahaan.

d)

Mengetahui penggunaan biaya secara lebih efisien.

25.

Faktor-faktor yang mempengaruhi penyusunan anggaran BOP

a)

Kebutuhan yang telah ditentukan

b)

Kemampuan keuangan perusahaan

c)

Tujuan yang ingin diharapkan

d)

Metode alokasi biaya yang dipakai

26.

Yang bukan termasuk penggolongan BOP ialah :

a)

BOP yang disusun berdasarkan waktu

b)

Biaya yang timbul sebagai akibat berlalunya waktu

c)

BOP tidak berubah dalam kisar perubahan volume kegiatan tertentu

d)

BOP yang manfaatnya dinikmati oleh lebih dari satu departemen.

27.

What is Overhead?

a)

Indirect Material

b)

Indirect Labour

c)

Indirect Expenses

d)

All of the above

28.

Overhead can be classified as follows, EXCEPT...

a)

Manufacturing

b)

Prime Costs

c)

Selling and Distribution

d)

Administration

29.

An overhead costs of rental, is best be apportioned according to ...

a)

Square meter area

b)

Number of employees

c)

Horse power (hp)

d)

Value of plant (RM)

30.

An overhead costs of insurance on plant, is best be apportioned according to ...

a)

Square meter area

b)

Number of employees

c)

Horse power (hp)

d)

Value of plant (RM)

31.

What is manufacturing overhead?

a)

Overhead that incurred during production in a certain period of time

b)

Overhead incurred by manufacturer

c)

All manufacturing cost other than Direct Material and Direct Labour cost

d)

Cost of product will be constant at a certain period

32.

Depreciation on office furniture is considered to be a -

a)

Administrative costs

b)

Selling and distribution costs

c)

Overhead costs

d)

Negative asset

33.

Factory insurance is considered to be a -

a)

Overhead costs

b)

Prime costs

c)

Administrative costs

d)

Operating income

34.

Explain the concept of applied overhead?

a)

Refer to the amount of direct manufacturing cost actually occurred involved in certain period of time

b)

Refer to plan manufacturing overhead cost

c)

Refer to scheduled manufacturing cost, actual overhead cost is still unknown

d)

Estimated overhead based on actual activity level

35.

Explain the advantage of normal costing compared to actual costing.

a)

The cost determined is more accurate

b)

Cost of product will be inconstant at a certain period

c)

Normal costing is more appropriate is for reporting purposes

d)

Product price can be determined in advance before the production complete

36.
What is NOT an example of an overhead cost?
a)
Rent of premises
b)
Power costs
c)
Direct materials
d)
Depreciation
37.
What is the best description of overheads?
a)
Indirect costs which are not easily identifiable in a product
b)
Indirect costs which are easily identifiable in a product
c)
Direct costs which are not easily identifiable in a product
d)
Direct costs which are easily identifiable in a product
38.

Penyebab terjadinya selisih pada pencatatan biaya overhead pabrik adalah

a)

kurang tepatnya taksiran biaya overhead pabrik yang digunakan untuk menghitung tarif.

b)

Biaya overhead pabrik yang sesungguhnya terjadi lebih besar atau lebih kecil bila dibandingkan dengan biaya overhead pabrik yang dianggarkan yang telah disesuaikan pada tingkat kapasitas sesungguhnya.

c)

Kegiatan produksi lebih besar atau kurang untuk menyerap bagian biaya overhead pabrik tetap untuk bulan tertentu.

d)

Selisih biaya overhead pabrik mungkin terjadi sebagai akibat faktor-faktor musiman seperti perbedaan jumlah hari dalam bulan dan sifat-sifat musiman elemen biaya overhead pabrik tertentu.

39.

Untuk menghitung kasus ini Anda harus menghitung tarif BOP yang dibebankan Perusahaan JOSS. Jika BOP sesungguhnya adalah Rp 2.000.000 bagaimanakah jurnal pencatatan selisih BOP?

a)

Selisih BOP 625.000

BOP sesungguhnya 625.000

b)

Selisih BOP 485.000

BOP sesungguhnya 485.000

c)

BOP sesungguhnya 625.000

Selisih BOP 625.000

d)

BOP sesungguhnya 485.000

Selisih BOP 485.000

40.

Jika Bahan Baku Pesanan A1 adalah 2000 unit @Rp 5.000, Bahan Penolong 4000 unit @Rp 4000 dan BOP yang dibebankan adalah 80% dari BTKL (750 jam @Rp 12.500). BTKTL Rp 1.200.000 BOP sesungguhnya adalah Rp1.500.000. Bagaimana pencatatan Produk Jadi?

a)

BDP BBB Rp 10.000.000 (D)

BDP BTKL Rp 9.375.000 (D)

BDP BOP Rp 7.500.000 (D)

Persediaan Barang Jadi Rp 26.875.000 (K)

b)

Persediaan barang Dalam Proses Rp 26.875.000 (D)

BDP BBB Rp 10.000.000 (K)

BDP BTKL Rp 9.375.000 (K)

BDP BOP Rp 7.500.000 (K)

c)

Persediaan barang Jadi Rp 26.875.000 (D)

BDP BBB Rp 10.000.000 (K)

BDP BTKL Rp 9.375.000 (K)

BDP BOP Rp 7.500.000 (K)

d)

Harga Pokok Penjualan Rp 26.875.000 (D)

Persediaan Barang Jadi Rp 26.875.000 (K)

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