. ______ Which of the following depreciation methods may be treated as a variable cost? a. Straight-line b. Double-declining balance c. Sum-of-the-years digits d. Units of production e. None of the above

. ______ In functional-based costing (GAAP), which of the following would normally be considered a period cost? a. Direct labor b. Raw materials c. Sales commissions d. Depreciation on factory equipment e. None of the above

. ______ Which of the following would normally be considered non-manufacturing overhead? a. Depreciation on factory equipment b. Assembly Line Managers salary c. Depreciation on the corporate offices d. Salary for the Assistant to the Production Manager e. None of the above

. ______ In a GAAP Income Statement, which of the following accounts includes only product costs? a. Net Sales Revenues b. Cost of Goods Sold (COGS) c. Gross Profit d. Interest and Taxes e. None of the above

. ______ According to the IMA Standards of Ethical Professional Practice, an accountant must Advise all parties of any potential conflicts of interest. This is included in the category of a. Competence b. Confidentiality c. Integrity d. Credibility e. None of the above