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.Zercox Corporation uses a predetermined rate to apply overhead. At the beginning of the year, Zercox estimated overhead costs at $380,000, direct labor hours at

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.Zercox Corporation uses a predetermined rate to apply overhead. At the beginning of the year, Zercox estimated overhead costs at $380,000, direct labor hours at 55,000, and machine hours at 25,000. Actual overhead costs incurrec were $350,150, actual direct labor hours were 56,000, and actual machine hours were 26,000 What is Zercox's predetermined overhead rate per machine hour? (Round the answer to two decimal places) a. $6.79 $14.62 $14.00 d. $15.20 Produscts might consume overhead in difest proportions doe to differences in a. product size. b. setup times c. product complexity d. all of these The proportion of an overhead activity consumed by a product is the a overhead ratio. b. consumption ratio. c. quick ratio. d. fixed ratio. All of the following are non-unit-based activity drivers EXCEPT a. number of direct labor hours. b. number of inspections. c. number of setups. d. number of material moves. !Y Manufacturers producing unique or customized products would employ an a. process costing system b. job-costing system c. homogeneous costing system d. all of the above. 3 A pure service organization has no raw materials, no inventories, and a definite separation between the plant and the customer braw materials, tangible items, and no separation between the plant and the customer. no raw materials, no tangible items, and no separation between the plant and the customer. d. none of these Inseparability refers to the nomphysical nature of services as opposed to products b. fact that production and consumption are inseparable for services c.greater chances for variation in the performance of services than in the production of products d. fact that services cannot be inventoried but must be consumed when performed. Which of the foownrodacts wouldNOT use joborder costing? a. houses b chemicals c. ships d. custom-built furniture For a manufacturer, the three inventory accounts on the balance sheet are a. Materials,Finished Goods, and Cost of Goods Sold b. Materials, Overhead, and Cost of Goods Sold c. Materials, Direct Labor, and Overhead d. Materials, Work-in-Process, and Finished Goods A source document a. is only an external document b. provides transaction data that can be recorded in a database c. is only used to record a transaction between an organization and an outside vende d. is only an internal document mannacng other than direct materials osts other than direct materials and direct labor manacharing costs oher than direct materials and direct labor olla amounts of direct naterials, direct lsbor, and overhead used in production involves Job oder costing Cost aceumulation d Cost measurement Normal costing uses which cost in work in process? a applied direct materials b actual overbead c. applied overhead d. budgeted overhead 3 The predetermined overhead rate is usually calculated at the a. end of each month b. beginning of each month. c beginning of the year. d. end of the year The production level the firm expects to attain for the coming year is called a. Practical activity level b. Normal activity level c. Theoretical activity level d. Expected activity level Unit costs are critical for a. valuing inventory b. determining net income c. decisions to enter a new product line. d. all of the above

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