147.Identify each of the following activities as unit level (U), batch level (B., product level (P), or facility level (F) to indicate the way each is incurred with respect to production._____ (1)...

147.Identify each of the following activities as unit level (U), batch level (B., product level (P), or facility level (F) to indicate the way each is incurred with respect to production.


_____ (1) Providing electricity
_____ (2) Sampling product quality
_____ (3) Cutting parts
_____ (4) Receiving shipments
_____ (5) Organizing production
_____ (6) Printing checks
_____ (7) Providing personnel support
_____ (8) Calibrating machines
_____ (9) Cleaning workplace

_____ (10) Assembling components

148.Direct labor, direct materials, and manufacturing overhead are all product costs. Why is overhead more difficult to account for than either direct labor or direct materials?

149.Name and briefly describe three overhead rate methods.

150.Explain cost flows for the plantwide overhead rate method.

151.Explain cost flows for the departmental overhead rate method.