Which of the following costs would be variable
with respect to the number of cones sold at a Baskins & Robbins shop？
（There may be more than one correct answer.）（）Which of the following costs would be variable
with respect to the number of cones sold at a Baskins & Robbins shop？
（There may be more than one correct answer.）（）
A. The cost of lighting the store
B. The wages of the store manager
C. The cost of ice cream
D. The cost of napkins for customers
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Which of the following costs would be considered
a period rather than a product cost in a manufacturing company（）Which of the following costs would be considered
a period rather than a product cost in a manufacturing company（）
A. Manufacturing equipment
B. depreciation
C. B．Property taxes on corporate headquarters
D. C．Direct materials costs
E. D．Electrical costs to light the production facility
Which of the following is not true about cost
classification（）Which of the following is not true about cost
classification（）
A. Costs and benefits that differ between alternatives are relevant in a decision
B. Costs that can be easily and conveniently traced to a specified cost object are direct costs
C. The most commonly used classifications of cost behavior are differential costs, opportunity costs and sunk costs
D. For the purpose of preparing financial statements, costs can be classified as product or period costs
Which of the following is not the reason why we must allocate overhead costs to jobs（）
A. It is easy and necessary to actually trace overhead costs to a particular job
B. Manufacturing overhead also includes a number of different costs and it would be very difficult to gather all of them together in time to charge them to a particular job
C. Many types of overhead are fixed in nature even though output fluctuates during the period
D. It is difficult to actually trace overhead costs to a particular job
Which of the following department does not belong to operating department（）
A. The production departments at Gree Group
B. The Surgery Department at Zhejiang Hospital
C. The Accounting School at University of Finance and Economics
D. The auditing department in KPMG
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