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QUIZ 2 : TOPIC 2 [MANUFACTURING COSTS:CONCEPTS & COMPONENTS]

Total questions: 20

Worksheet time: 20mins

Name
Class
Date
1.

When the company purchase an inventory, it is a (n) _______________

a)

costs

b)

expenses

2.

When the company pay a monthly rental, it is a (n) _______________

a)

costs

b)

expenses

3.

When the company pay RM1,500 for the premium insurance, it is a (n) _______________

a)

costs

b)

expenses

4.

When the prepaid insurance expired because of time movement, it is a (n) _______________

a)

costs

b)

expenses

5.

Costs of goods sold is an example of a (n) ___________

a)

costs

b)

expenses

6.

Jang Electronics is a manufacturer of laptop computers intends to classify these costs and expenses :

'Property taxes on the factory building' is a ______________

a)

Direct materilas

b)

Direct labour

c)

Manufacturing overhead

d)

Period costs

7.

Jang Electronics is a manufacturer of laptop computers intends to classify these costs and expenses :

'Production superintendent's salaries' is a ______________

a)

Direct materilas

b)

Direct labour

c)

Manufacturing overhead

d)

Period costs

8.

Jang Electronics is a manufacturer of laptop computers intends to classify these costs and expenses :

'Memory boards and chips used in assembling computers' is a ______________

a)

Direct materilas

b)

Direct labour

c)

Manufacturing overhead

d)

Period costs

9.

Jang Electronics is a manufacturer of laptop computers intends to classify these costs and expenses :

'Depreciation on the factory equipment' is a ______________

a)

Direct materilas

b)

Direct labour

c)

Manufacturing overhead

d)

Period costs

10.

Jang Electronics is a manufacturer of laptop computers intends to classify these costs and expenses :

'Salaries for assembly-line quality control inspectors' is a ______________

a)

Direct materilas

b)

Direct labour

c)

Manufacturing overhead

d)

Period costs

11.

Jang Electronics is a manufacturer of laptop computers intends to classify these costs and expenses :

'Sales commissions paid to sell laptop computers' is a ______________

a)

Direct materilas

b)

Direct labour

c)

Manufacturing overhead

d)

Period costs

12.

Jang Electronics is a manufacturer of laptop computers intends to classify these costs and expenses :

'Electrical components used in assembling computer' is a ______________

a)

Direct materilas

b)

Direct labour

c)

Manufacturing overhead

d)

Period costs

13.

Jang Electronics is a manufacturer of laptop computers intends to classify these costs and expenses :

'Wages of workers assembling laptop computers' is a ______________

a)

Direct materilas

b)

Direct labour

c)

Manufacturing overhead

d)

Period costs

14.

Prime costs consists of

a)

Direct materials costs + Direct labour costs

b)

Direct labour costs + Indirect labour costs

c)

Manufacturing overhead + Administrative costs

d)

Selling and distribution costs + Administrative costs

15.

The cost of direct materials, direct labor and manufacturing overhead incurred in producing the goods are

a)

Current Manufacturing costs

b)

Manufacturing overhead

c)

Cost of goods manufactured

d)

Cost of goods sold

16.

The costs of products being processed and not yet completed at end of period known as

a)

Beginning Inventory Finished goods

b)

Ending Inventory Work in process

c)

Beginning Inventory Work in process

d)

Ending Inventory Finished goods

17.

The costs of products that have been completed and can be be sold to customers known as

a)

Costs of Finished goods

b)

Costs of Work in process

c)

Cost of goods sold

d)

Costs of Raw materials

18.

Depreciation of office furniture is considered to be a (n)

a)

Administrative costs

b)

Selling and distribution costs

c)

Manufacturing overhead costs

d)

Finance costs

19.

Direct labour + Manufacturing overhead =

a)

Conversion cost

b)

Prime cost

c)

Manufacturing cost

d)

None of the answer

20.

Also known as non-manufacturing cost

a)

Product cost

b)

Period cost

c)

Prime cost

d)

Conversion costs