5a)

Which of the following statements is true?

	a.	Advertising is a period cost and a plant managers salary is a manufacturing overhead cost.
	b.	Advertising is a product cost and a plant managers salary is a period cost.
	c.	Advertising is a product cost and a plant managers salary is a manufacturing overhead cost.
	d.	Advertising is a period cost and a plant managers salary is a period cost.

5b)

Which beginning and ending inventories appear on a cost of goods manufactured schedule?

	a.	work in process only
	b.	raw materials and work in process only
	c.	raw materials only
	d.	raw materials, work in process, and finished goods

5c)

Which one of the following would not be classified as manufacturing overhead?

	a.	direct materials
	b.	indirect materials
	c.	indirect labour
	d.	insurance on factory building

5d)

Which statement is true?

	a.	Total units accounted for = beginning Work in Process units transferred out.
	b.	Beginning Work in Process + ending Work in Process = total units accounted for.
	c.	Total units accounted for = units in ending Work in Process + units transferred out.
	d.	Ending Work in Process equivalent units = total units accounted for.

5e)

Snapps, Inc. uses a process cost system with a weighted-average method. What amount will always be the same as the number of units to be accounted for in a department?

	a.	Units in the beginning inventory plus the units started or transferred into the department.
	b.	Ending inventory plus the units started or transferred into the department.
	c.	Number of units started or transferred into the department.
	d.	Number of equivalent units for conversion costs.