Acct 346 Final Exam

ACCT 346 Final Exam
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1. Question : (TCO 1) The principle managers follow when they only investigate significant departures from the plan is commonly known as
2. Question : (TCO 1) Which of the following is not likely to be a fixed cost?
3. Question : (TCO 2) Which of the following is not a manufacturing cost?
4. Question : (TCO 2) An allocation base is
5. Question : (TCO 3) Equivalent units are calculated by
6. Question : (TCO 3) In the assembly department, all the direct materials are added at the beginning of the processing. Beginning Work in Process inventory consists of 2,000 units with a direct materials cost of $31,860. During the period, 15,000 units are started and direct materials costing $250,000 are charged to the department. If there are 1,000 units in ending inventory, what is the cost per equivalent unit?
7. Question : (TCO 4) Regression analysis
8. Question : (TCO 4) The number of units that must be sold to exactly cover its fixed and variable costs is the
9. Question : (TCO 5) Which of the following is treated as a product cost in variable costing?
10. Question : (TCO 5) If the number of units sold is less than the number of units produced
11. Question : (TCO 6) A contract which specifies that the suppler will be paid for the cost of production as well as some fixed amount or percentage of cost is called a(n)
12. Question : (TCO 6) Which of the following is not generally true when a company compares ABC and traditional costing?
13. Question : (TCO 7) Fixed costs that will be eliminated if a particular course of action is undertaken are called




1. Question : (TCO 7) Common costs
2. Question : (TCO 8) Target costing
3. Question : (TCO 8) Which of the following are relevant in deciding whether to accept or reject a special order?
4. Question : (TCO 9) Present value techniques
5. Question : (TCO 9) The...