please answer 22) 23) 24) 25) 26)

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22 What are the three integral parts of determining total product costs a. Direct Material, Direct Labor and Manufacturing Overhead b. Direct Labor, Overhead and Building expense c. Direct Material, Direct Labor and Variable Overhead d. Direct Material, Direct Labor and WIP e. Sales, Cost of Sales and Gross Margin Q3.Ending Work-In-Process includes a. Direct material and factory overhead, only b. Direct labor, only C. The difference between cost of good manufactured and total production costs d. Direct material, direct labor and factory overhead costs on completed jobs e. Only raw materials not finished in production 24 Gross margin means: a. Total Sales minus Fixed Expenses, only. b. Total Sales minus Cost of Goods Sold c. Cost of Goods Sold plus Variable Expenses d. Cost of Sales divided by Total Sales e. Total Sales less all Variable Expenses and all Expenses (25) When calculating the Predetermined Overhead Rate, the estimated activity base should be a. The same for every company b. Always driven by labor costs c. One and one-half times the labor rate d. Estimated production overhead divided by labor hours e. A measure that reflects the use of factory overhead costs On the Statement of Cash Flows using the indirect method, an increase in inventory represents a a. Decrease in Cash from Investing Activities b. Decrease in Sales c. Decreases Cash from Operating Activities d. Increase in Cash from Operating Activities e. Direct change in the cash account