Garde Corporation keeps careful track of the time required to fill orders. Data concerning a particular order appear below:

What was the throughput time?

A. 8.1 hours

B. 3.3 hours

C. 36.2 hours

D. 32.9 hours

Brletich Corporation keeps careful track of the time required to fill orders. Data concerning a particular order appear below:

	Hours
Wait time	28.1
Process time	0.5
Inspection time	0.4
Move time	2.4
Queue Time	4.8

	Hours
Wait time	12.0
Process time	1.1
Inspection time	0.3
Move time	3.7
Queue Time	5.4

What was the delivery cycle time?

A. 9.1 hours

B. 3.7 hours

C. 22.5 hours

D. 21.1 hours

4.

The following labor standards have been established for a particular product:

	Hours
Standard Labor- hours per unit of output	8.3 hours
Standard labor rate	12.10 per hour

The following data pertain to operations concerning the product for the last month:

	Hours
Actual Hours Worked	6,100
Actual Total lobor cost	71,370
Actual Ouput	900 Units

What is the labor efficiency variance for the month?

A. $19,017 F

B. $19,017 U

C. $16,577 F

D. $16,029 F

5. The following information relates to next year's projected operating results of the Consumer Division of Xampa Corporation

Contribution Margin.. $1,800,000

Fixed Expenses2,100,000

Net Operating Loss.$(300,000)

: If the Consumer Division were eliminated, $1,600,000 of the above fixed expenses could be avoided. What will be the effect on Xampa's profit next year if Consumer Division is eliminated?

A. $300,000 increase

B. $300,000 increase

C. $200,000 decrease

D. $200,000 increase

8. Hosang Corporation has two operating divisions&8212;an Atlantic Division and a Pacific Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $32 per shipment. The Logistics Department's fixed costs are budgeted at $243,000 for the year. The fixed costs of the Logistics Department are determined based on peak-period demand.

	Percentage of Peak Period Capacity Required	Actual Shipments
Atlantic Division	35%	1,200
Pacific Division	65%	3,300

How much Logistics Department cost should be charged to the Atlantic Division at the end of the year? A. $193,500

B. $123,450

C. $103,200

D. $135,450

10.

Barbu Corporation has provided the following data concerning its direct labor costs for June:

Standard wage rate	13.20	Per DLH
Standard hours	2.0 DLHS	Per unit
Acutual wage rate	12.70	Per DLH
Actual hours	12,610	DLHs
Actual Output	6,500	Unit

What would the Labor Rate Variance for June be recorded as?

A. Debit of $6,305

B. Debit of $6,500

C. Credit of $6,500

D. Credit of $6,305

13. During the month of May, Marian Manufacturing Corporation purchased materials that had a total standard cost of $37,000. The Materials Price Variance on these materials was $6,000 favorable. What summary journal entry would Domino make to record this purchase and variance for May?

A. Work in Process Materials Price Variance Raw Materials	37,000 6,000	43,000
B. Work in Process Materials Price Variance Raw Materials	31,000 2,000	37,000
C. Work in Process Materials Price Variance Raw Materials	37,000	6,000 31,000
D. Work in Process Materials Price Variance Raw Materials	37,000 6,000	43,000

14.

Marusarz Corporation has provided the following data concerning its most important raw material, compound F55M:

Standard cost, per liter	$43.60
Standard Quantity ,liter per units of output	8.0
Cost of material purchased in June, per liter	$43.10
Materials purchased in June, liters	1,700

When recording the purchase of materials, what would Raw Materials be?

A. Credited for $74,120

B. Credited for $73,270

C. Debited for $74,120

D. Debited for $73,270

15. Slife Corporation has provided the following data concerning its most important raw material, compound G81N:

Standard cost, per liter	$43.60
Standard Quantity ,liter per units of output	8.0
Cost of material purchased in June, per liter	$43.10
Materials purchased in June, liters	1,700

When recording the use of materials in production, what would Raw Materials be?

A. Credited for $68,558

B. Debited for $68,558

C. Credited for $83,839

D. Debited for $83,839