1. Which goods are moved from a prior department to subsequent department?

   a.work in process

   b.beginning goods

   c.finished goods

   d.transferred-in goods

2. In normal costing, how are direct materials, direct labour, and overhead costs assigned?

   a.Actual direct materials cost is assigned to products, but direct labour and overhead costs are assigned using predetermined rates.

   b.Actual direct materials, actual direct labour, and actual overhead costs are assigned to products.

   c.Actual direct labour cost is assigned to products, but direct material and overhead costs are assigned using predetermined rates.

   d.Actual direct material and direct labour costs are assigned to products, but overhead costs are assigned using predetermined rates.

3. Which of the following is an example of a value-added activity?

   a.scheduling

   b.supervising

   c.moving

   d.inspecting

4. In activity-based costing, what are interviews and surveys used to identify?

   a.quality

   b.value

   c.velocity

   d.activities