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Cost of stion 41 verod kod out of JPE Corporation has a job order cost system. JPE applies overhead to production at a predetermined overhead rate of 90% based on the direct labor cost. Job # 123, the only job still in process at the end of November 2020, has been charged with factory overhead of P2,250. The following debits (credits) appeared in the general ledger account work in process for the month of November Hag stion November 1 balance P12,000 November 30 direct materials 40,000 November 30 direct labor 30,000 November 30 factory overhead 27,000 November 30 to finished goods (100,000) Fir What is the amount of direct materials charged to Job # 123 as at the end of November 2020? Tin Select one: A P2,500 B.P2.250 CP4250 D P9 000 22 sty MacBook Air on 42 ered Star Company has a standard absorption and flexible budgeting system. Selected data for November 2020 production activity is as follows: Budgeted fixed overhead cost P64,000 d out of Actual overhead incurred P230,000 ng cion P5 Variable factory overhead rate per direct labor hour Actual direct labor hours 32,000 What is the total spending variance? Select one: AP6,000 F B. P1,000 F C. P1,000 U Tin D.P6.000 U PREVIOUS PAGE NEXT PAGE 22 stv w MacBook Air 30,888 *** F4 FS F7 66 9 $ % 5 & 7 * 8 4 mion 43 ot orod od out of Sky Company's direct labor cost for the month of December 2020 were as follows: Standard direct labor hours 21,000 Actual direct labor hours 20,000 Direct labor rate variance, unfavorable P3,000 Total payroll P126,000 ag stion What was Sky's direct labor efficiency variance? Select one: A. P6,450 F B.P6,150 F C.P6,000 F D.P6,300 F PREVIOUS PAGE NEXT PAGE tv w 22 MacBook Air 20 j F4 F3 F5 F7 F8 0/ 8. stion 44 Worm Corporation's direct labor costs for the month of March is as follows: at you wered Standard direct labor hours 42,000 orked out of 40 Actual direct labor hours 40,000 - Flog gestion Direct labor rate variance, favorable P8,400 Standard direct labor rat per hour P6.50 What was Worm's direct labor payroll for the month of March? Select one: A P251600 B. P243,000 DCP260,000 D.P244,000 PREVIOUS PAGE NEXT PAGE LGLADITERANSWERS. ON Jump to 22 stv A W MacBook Air d, F4 FS F7 FB 79 $ 4 % 5 & 7 * 00 6 9 Question 47 Not yet answered DEF Company has a process cost system. All materials are introduced at the beginning of the process in Department One. The following information is available for the month of December Marked out of 1.00 F Flag question Units Work-in-process, December (40% complete as to conversion costs) 500 Started in December 2,000 Transferred to Department Two during December 2,100 Work-in-process, December 31 (25% complete as to conversion costs)? What are the equivalent units of production for the month using FIFO Method in Materials and Conversion? Select one: A 2500: 2.200 B 2,000 2200 C.2000:2000 D. 2500:1900 22 stv MacBook Air Consider the following statements regarding traditional costing system: 1 - Overhead costs are applied to products on the basis of volume-related measures Il - All manufacturing costs are easily traceable to the goods produced Ill - Traditional costing system tend to distort unit manufacturing costs when numerous goods are made that have widely varying production requirements Which of the above statements is/are true? Select one: AI and II B. I and III C. I only Dll and sty w MacBook Air 5 The following tasks are associated with activity based costing system: 1 - Calculation of cost application rates 2- Identification of cost drivers of 3 - Assignment of cost to products 4 - Identification of cost pools Which of the following choice correctly expresses the proper order of the preceding tasks? Select one: O A 3-4-2-1 B. 1-2-3-4 C. 2-4-1-3 D. 4-2-1-3 tv w 22 MacBook Air 998 FR F9