1.

Which of the following is not a stakeholder in a business?

		employees
		suppliers
		customers
		competitors

2.

Which of the following does NOT describe managerialaccounting?

		not generally released to the public
		various formats are used
		used for the SEC filings
		used primarily for internal making

3.

Jones company makes two products A & B. Here is somefinancial information about those products.

A B Combinedtotal cost of cost drivers

Direct labor $45,000 $35,000

Direct materials $40,000 $30,000

Cost drivers

Set ups 6 4 $10,000

Inspections 4 6 $5,000

Test Runs 12 8 $25,000

Unitsproduced 1000 1000

Using ABC Costing for overhead, what is the total cost forproduct A?

		$107000
		$108000
		$33000
		$106,500