In a job-order costing system, indirect labor cost is usually recorded as a debit to:
A. Manufacturing Overhead.
B. Finished Goods.
C. Work in Process.
D. Cost of Goods Sold.
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In a job-order costing system, manufacturing overhead applied is recorded as a debit to:
A. Raw Materials inventory.
B. Finished Goods inventory.
C. Work in Process inventory.
D. Cost of Goods Sold.
In a job-order costing system, which of the following events would trigger recording data on a job cost sheet?
A. the purchase of direct materials
B. the payment of fire insurance on the factory building
C. the payment for product advertising
D. none of the above
In the Schedule of Cost of Goods Manufactured and Cost of Goods Sold, the "Total raw materials available" is computed by adding together the "Beginning raw materials inventory" and:
A. Ending raw materials inventory
B. Raw materials used in production
C. Purchases of raw materials
D. Indirect materials included in manufacturing overhead
In the Schedule of Cost of Goods Manufactured and Cost of Goods Sold, the cost of goods manufactured is computed according to which of the following equations?
A. Cost of goods manufactured = Total manufacturing costs + Ending work in process inventory – Beginning work in process inventory
B. Cost of goods manufactured = Total manufacturing costs + Beginning work in process inventory – Ending work in process inventory
Cost of goods manufactured = Total manufacturing costs + Beginning finished goods inventory – Ending finished goods inventory
D. Cost of goods manufactured = Total manufacturing costs + Ending finished goods inventory – Beginning finished goods inventory
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