1.

Which of the following is not a management function?

Select one:

a. Controlling

b. Directing

c. Planning

d. Constraining

2.

For the work of factory employees to be considered as direct labor, the work must be conveniently and

Select one:

a. physically associated with raw materials conversion

b. materially associated with raw materials conversion

c. periodically associated with raw materials conversion

d. promptly associated with raw materials conversion

3.

Which one of the following is an example of a period cost?

Select one:

a. A change in benefits for the union workers who work in the New York plant of a Fortune 1000 manufacturer

b. A manager's salary for work that is done in the corporate head office

c. Workers' compensation insurance on factory workers' wages allocated to the factory

d. A box cost associated with computers

4.

Barton Company has beginning work in process inventory of $144,000 and total manufacturing costs of $686,000. If cost of goods manufactured is $640,000, what is the cost of the ending work in process inventory?

Select one:

a. $198,000

b. $190,000

c. $210,000

d. $170,000

5.

Which one of the following does not appear on the balance sheet of a manufacturing company?

Select one:

a. Finished goods inventory

b. Cost of goods manufactured

c. Raw materials inventory

d. Work in process inventory