hid managerial accounting are similar in that both have the same primary users. b. produce general-purpose reports. c. have reports that are prepared monthly. d. deal with the economic events of an enterprise. hich one of the following is not a direct material? a. A tire used for a truck b. Plastic used in the covered case for a home PC c. Steel used in the manufacturing of steelradial tires. d. Lubricant for a ball-bearing joint for a large crane Which one of the following represents a period cost? a. The VP of Sales' salary and benefits b. Overhead allocated to the manufacturing operations c. Labor costs associated with quality control d. Fringe benefits associated with factory workers Sales commissions are classified as: a. overhead costs b. period costs. c. product costs. d. indirect labor. The product cost that is most difficult to associate with a product is a. direct materials. b. direct labor. c. manufacturing overhead. d. advertising. Samson Company reported totai manufacturing costs of $300,000, manufacturing overthead totalling s52,000, and direct materials totaling 464,000 . How much is direct labor cost? a. Cannot be determined from the information provided. b. $416,000 c. 5116,000 d. 5184,000 An opportunity cost is a. another aitemative. b. the benefit forgone when one alternative is selected rather than another. \&. a cost that is sived by not adopting a given alternative. d. a cost that continues to be incurred even when there is no activity. What's another name for non-manufacturing costs? a. Prime b. Period c. Product d. Conversion Which of the following cost classification categories is almost identical to a relevant cost? a. Sunk cost b. Avoidable cost c. Committed cost d. Unavoidable cost