1.

Costs such as supervisors and support personnel whose salaries are part of manufacturing overhead are called

		direct labor
		indirect labor
		assistants
		variable labor

2.

Which of the following is a part of manufacturing overhead?

		indirect materials
		raw materials
		direct labor
		finished goods inventory

3.

Using the labor time standard of .5 labor hour per unit and labor cost standard of $10 per labor hour for a 10 pound bag of chocolate and the following actual cost and usage data, compute the direct labor rate variance

Direct labor hours used 4950 hours

Total cost of direct labor $53,460

Number of good units produced 9000 units

		$3960 (Unfavorable)
		$3960 (Favorable)
		$4500 (favorable)
		4500 (unfavorable)

4.

MJH company sells it's shoes for $500 a pair. The variable costs are $100 per unit and the fixed costs are $400,000. What is break even in units?

		750
		some other number
		500
		1000