1-Which of the following is false regarding normal costing? a. Under normal costing, a firm uses the actual overhead costs incurred because this is the normal procedure in the United States. b. Under normal costing, a firm derives a rate for applying overhead to units produced before the production period begins. c. Normal costing assigns to products actual direct material and direct labor costs plus an amount representing normal manufacturing overhead. d. Under normal costing, a firm uses a predetermined overhead rate in applying overhead to each unit as the firm produces it throughout the year

. 2- Which of the following is not an example of appraisal costs? a. End-process sampling b. Field testing c. Procurement inspection d. All of the answers are appraisal costs

3-.Which of the following is not an assumption of cost-volume-profit analysis? a. The total variable cost changes in direct proportion to changes in the level of activity over the relevant range of activity. b. The variable cost per unit varies over the relevant range of activity. c. The total fixed cost is constant over the relevant range of activity. d. The sales mix is unchanged over the relevant range of activity