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WorksheetsSaber Pro Test - Industrial Engineering (9th Semester)
Total questions: 10
Worksheet time: 5mins
1. Which of the following is an example of a direct cost in cookie production?
A. Bakery rent
B. Manager's salary
C) Flour used in the recipe
D. Brand advertising
2. What is the function of a process costing system?
A. Subjectively determine sale prices
B) Calculate the unit cost of unique products
C) Assign individual costs to services
D) Cost large volumes of homogeneous products
3. What is the formula to obtain the unit cost in process costing?
A) Total cost / defective products
B) Indirect costs / total units
C) Total batch cost / number of units
D) Fixed cost / variable cost
4. What is a cost driver in an indirect cost allocation system?
A) A type of external supplier
B) A factor that causes variation in resource usage
C) A financial index
D) The average price of inputs
5. In the plant-wide allocation method, what is the main risk of using a single cost driver?
A) Very complex calculations
B) Underestimation of variable costs
C) Under or over-allocating costs to products
D) Duplication of direct costs
6. Which of the following is an example of a variable indirect cost?
A) Electricity used by operating machines
B) Production manager's salary
C) Oven depreciation
D) Cookie dough flour
7. Which cost driver is most appropriate for labor-intensive products?
A) Machine hours
B) Number of units
C)Labor hours
D) Fixed costs
What is one advantage of Activity-Based Costing (ABC)?
A) Reduces the number of accounts
B) Improves accuracy in assigning indirect costs
C) Uses only fixed costs
D) Requires no drivers
9. In statistical process control, what does a control chart outside the limits indicate?
A) The process is under control
B) A special cause of variation is present
C) The system is stable
D) The product is defective
10. What is the guiding principle of Just In Time (JIT)?
A) Mass production
B) Production for inventory
C) Waste reduction
C) Waste reduction
