11. Direct Materials cost is debited to: a. Raw Materials Inventory b. Manufacturing Overhead c. Cost of Goods Sold d. Direct Materials e. Work in Process ____12. Beginning Finished Goods Inventory + X Ending Finished Goods Inventory = Cost of Goods Sold. What is X? a. Direct Materials b. Manufacturing Overhead c. Cost of Goods Manufactured d. Beginning Work in Process Inventory

____13. One way to calculate the Predetermined Overhead Rate is: a. estimated MO divided by estimated Direct Labor Cost b. actual MO divided by actual Direct Labor cost c. actual Direct Labor cost divided by actual MO d. actual MO divided by applied MO _____14. Depreciation on the salesmans automobile would be debited to: a. depreciation expense b. manufacturing overhead c. indirect labor cost d. finished goods inventory ____15. What criterion must be satisfied for inventory costs to move from Work in Process to Finished Goods Inventory? A. the goods get sold B. the manufacturing overhead is applied C. the goods get finished D. the goods get damaged

____16. What criterion must be satisfied for inventory costs to move from Finished Goods to Cost of Goods Sold? A. the goods get sold B. the manufacturing overhead is applied C. the goods get finished D. a requisition is approved