Managerial Accounting

select the best answer.

51.Irregular freight charges

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

52.Papers, clips, stamps and index card used in the office

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

53.Ordinary defect in the production

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

54.Normal spoilage

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

55.Wood used for making furniture

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

56.Buns used for burgers

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

57.Beefs used for making canned corned beef

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

58.Free tomato sauce in purchasing 1 kilo of pasta

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

59.Seasonings and flavorings to "Boy Bawang" corn snack

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

60.Fuel used to cooked Banana Cue

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

61.Commission paid to employees after successfully sold a Mitsubishi Mirage Sedan-type car

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

62.Ice cream products being distributed for free

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

63.Leather on shoes

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

64.Normal spoilage / defect

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

65.Various office supplies

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

66.Flour on cake

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

67.Benefits ofAccounting Supervisor

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

68.Screws and nuts for computer production

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

69.Abnormal spoilage / defect

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

70.Delivery costs associated with shipment returns

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

71.Depreciation for defect analyzer machine

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

72.Distribution cost

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

73.Salt for ice cream production

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

74.LTO registration for company vehicle

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

75.Coffee bean extract for Star Bucks drink

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

76.Depreciation of CCTV Security Camera

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

77.Salary of team leader in production line

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

78.Marketing research fees

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

79.Overtime premium for laborers

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

80.Time and resources taken to replaced defective products sold

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

81.Communication and telephone expenses

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

82.Salary of Manufacturing Manager

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

83.Product brochures

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

84.Trainings and seminar for newly hired employees

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

85.Battery for Samsung S6 Edge phone

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

86.In house training and development

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

87.Chemicals used for electronic products

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

88.Discounts given to loyal customers

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

89.Salary of Marketing Manager

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

90.Warranty repairs and replacement

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

91.QA inspectors

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

92.Final product testing and inspection

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative

93.Supplies used in testing and inspection

(1 Point)

Direct Materials

Direct Labor

Overheads other than Indirect Labor & Indirect Materials

Indirect Materials

Indirect Labor

Selling and Marketing

General and Administrative