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
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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
When closing overapplied manufacturing overhead to Cost of Goods Sold, which of the following would be true?
A. Work in Process will decrease.
B. Cost of Goods Sold will increase.
C. Net income will decrease.
D. Gross margin will increase.
When raw materials are purchased, they are recorded as an asset.
A. 对
B. 错
The absorption cost approach provides for the absorption of all manufacturing costs, fixed and variable, into units of product.
A. 对
B. 错
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