___ 1. In a job-order costing system, the basic

document for accumulating costs for a specific job is:

a) the materials requisition form; b) the job cost sheet;

c) the Work in Process inventory account; d) the labor

time ticket.

___ 2. Suppose $30,000 of raw materials are pur-

chased. What account is debited? a) Work in Process

inventory; b) Raw Materials inventory; c) Cost of

Goods Sold; d) Manufacturing Overhead.

___ 3. Suppose $20,000 of raw materials are

withdrawn from the storeroom to be used in produc-

tion. Of this amount, $15,000 consists of direct mate-

rials and $5,000 consists of indirect materials. What

account or accounts will be debited? a) Work in

Process $15,000 and Raw Materials $5,000; b) Raw

Materials $15,000 and Manufacturing Overhead

$5,000; c) Manufacturing Overhead $15,000 and

Work in Process $5,000; d) Work in Process $15,000

and Manufacturing Overhead $5,000.

___ 4. Suppose $70,000 of wages and salaries are

earned by employees. Of this amount, $20,000 con-

sists of direct labor; $10,000 consists of indirect labor;

and $40,000 consists of administrative salaries. What

account or accounts will be debited? a) Work in

Process $20,000 and Manufacturing Overhead

$10,000 and Administrative Salary Expense $40,000;

b) Direct Labor $20,000 and Indirect Labor $10,000

and Administrative Salary Expense $40,000; c) Work

in Process $20,000 and Manufacturing Overhead

$50,000; d) Direct Labor $20,000 and Manufacturing

Overhead $50,000.

___ 5. Suppose jobs are completed whose job cost

sheets total to $120,000. What account will be debited?

a) Manufacturing Overhead $120,000; b) Cost of

Goods Sold $120,000; c) Work in Process $120,000; d)

Finished Goods $120,000.

___ 6. Suppose a total of $30,000 of overhead is

applied to jobs. What account will be debited? a)

Manufacturing Overhead $30,000; b) Cost of Goods

Sold $30,000; c) Work in Process $30,000; d) Fi-

nished Goods $30,000.

___ 7. Last year, a company reported estimated

overhead, $100,000; actual overhead, $90,000; and

applied overhead, $92,000. The companys overhead

cost for the year would be: a) underapplied, $10,000; b)

underapplied, $8,000; c) overapplied, $2,000; d) over-

applied, $10,000.