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Worksheets

yourboi

Total questions: 8

Worksheet time: 5mins

Name
Class
Date
1.

Which of the following costs would be included in manufacturing overhead of a computer manufacturer?

a)

the cost of memory chips

b)

depreciation on testing equipment

c)

the cost of the 3 inch disk drives

d)

the wages earned by computer assemblers

2.

Who is the user of manufacturing statement

a)

creditors

b)

owners

c)

investors

d)

managers

3.

Manufacturing overhead includes:

a)

factory rent and direct labour

b)

direct material and direct labour

c)

indirect labour and indirect material

d)

indirect material and direct material

4.

How much is the manufacturing overhead incurred

a)

RM38,000

b)

RM50,000

c)

RM47,000

d)

RM46,000

5.

Rent expense incurred on a factory building would be treated as a(n)

a)

period cost

b)

indirect cost

c)

product cost

d)

product cost and indirect cost

6.

A manufacturing account shows beginning and ending inventories for

a)

raw material

b)

work in process only

c)

raw material and work-in-process only

d)

raw material, work in process and finished goods

7.

The cost of goods sold for Ahmad Manufacturing in 20x8 was RM233,000. The 1 Jan 20x8 finished goods inventory balance was RM31,500, and the 31 Dec 20x8 finished goods inventory balance was RM24,000. Cost of goods manufactured during the period was:

a)

RM233,000

b)

RM225,700

c)

RM288,800

d)

RM240,400

8.

Direct material and direct labour are classified as

a)

period costs and expensed when occured

b)

product costs and expensed when incurred

c)

period costs and expensed when the goods are sold

d)

product costs and expensed when the goods are sold