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ACC416: CHAPTER 5_COSTING METHOD

Total questions: 10

Worksheet time: 30mins

Name
Class
Date
1.

Job costing is normally used in below situation EXCEPT:

a)

Relatively suitable for a small production runs

b)

Order must be completed within a short duration

c)

Business received order for standardized products

d)

None of the above

2.

In a job order costing system, which of the following costs is not an example of non-production overhead cost?

a)

Salesman commision

b)

Office Stationaries

c)

Cost to transport finished products to customers

d)

Factory Rental

3.

"The management decided to set a profit of 15% on selling price for Job A1". The statement shows an example of profit mark-up for a job.

a)

TRUE

b)

FALSE

4.

Expenditure incurred on direct material, direct labor and direct expenses are summed up to find the 'PRIME COST'

a)

TRUE

b)

FALSE

5.

Calculate the 'PRIME COST' for Job XYZ.

a)

RM53,525

b)

RM42,405

c)

RM40,125

d)

RM55,600

6.

Job X70 was completed in May 2020. Based on the relevant data given, calculate the selling price for the job.

a)

RM5,230

b)

RM6,300

c)

RM7,049

d)

RM8,033

7.

Given the information below for JOB X50, calculate the TOTAL COST for this job:

a)

RM84,900

b)

RM97,635

c)

RM81,415

d)

RM95,800

8.

KUMON ART is a tuition centre which provides interactive online art lessons to children. During April 2021, the centre have 40 students registered with them. The following is a list of expenses incurred by the centre for the month of April 2021. Calculate the monthly VARIABLE COST incurred by the centre.

a)

12,500

b)

10,300

c)

9350

d)

11520

9.

KUMON ART is a tuition centre which provides interactive online art lessons to children. During April 2021, the centre have 40 students registered with them. The following is a list of expenses incurred by the centre for the month of April 2021. Calculate the monthly FIXED COST incurred by the centre.

a)

12,500

b)

12,080

c)

11,530

d)

11,110

10.

How many Chapters you have learn so far in this ACC416 subject?

a)

1

b)

3

c)

5

d)

6