1. when job order costing is used the primary to focal point are cost accumulation is the

a) department

b) supervisor

C) item

d) job

2. in a normal cost system a debit to wip inventory will not be made for

a) actual overhead

b)applied overhead

c) actual direct material

d) actual direct labor

3. a journal entry includes a debit to wip inv. . and a cedit to raw material inv. the explanation for this will be that

a)indirect material was placed into production

b) raw material was purchsed on account

c)direct material was placed into producion

d) direct labor was used in producion

5) under applied overhead resulting from unanticipated and immaterial price increases for overhead items should be written off by

a)deceasing in cogs

b) increasing in cogs

c)dereasing of gogs, wip inventory and f\g inventory

d)increasing of gogs,wip inventory and F\g inventory

6. a service org. must be likely to use a a predetermine rate based on

a)machine hours

b)standard material cost

c)direct labor

d) number of complaints