Match the costs that follow to the type of product cost (a-c) or designate as not a product cost (d).
a.direct labor
b.direct materials
c.factory overhead
d.not a product cost
183.factory depreciation
184.president’s salary
185.salesmen commissions
186.wood
187.factory supervisor’s salary
188.assembler’s wages
189.plastic parts
190.machine operator
191.maintenance supplies
Match each of the following phrases with the term (a-e) that it most closely describes it. Each term will beused only once.
a.job cost sheets
b.materials requisitions
c.receiving report
d.time tickets
e.cost allocation
192.the process by which factory overhead is assigned to a cost object
193.these make up the work in process subsidiary ledger
194.serves as the basis for recording direct labor on a job cost sheet
195.prepared when materials that have been ordered are received and inspected
196.serves as the basis for recording materials used
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