LAGUNA STATE POLYTECHNIC UNIVERSITY

LOS BAÑOS CAMPUS

2nd SEMESTER A.Y. 2016-2017

Name:
Comprehensive
Score:
Examination
Section:

Subject: Cost Accounting and Cost Management Date:

1. A manufacturer employs a job-order cost system. All jobs ordinarily pass through all three-
production departments and Job 101 and Job 102 were completed during the current month.

Production Direct Labor Manufacturing Overhead

Departments Rate Application Rates
Department 1 P12.00 150% direct materials cost
Department 2 P18.00 P8.00 per machine hour
Department 3 P15.00 200% of direct labor cost

Job 101 Job 102 Job 103

BWIP P25,500 P32,400 P0
DM:
Department 1 P40,000 P26,000 P58,000
Department 2 P3,000 P5,000 P14,000
Department 3 P0 P0 P0
DL: (Direct Labor Hours)
Department 1 500 400 300
Department 2 200 250 350
Department 3 1,500 1,800 2,500
MH: (Machine Hours)
Department 1 0 0 0
Department 2 1,200 1,500 2,700
Department 3 150 300 200

The cost of completed Job 101

a. P215,200
b. P131,500
c. P189,700
d. Correct answer not given

2. Cost accounting involves the measuring, recording, and reporting of

a. product costs
b. manufacturing process
c. future costs
d. managerial accounting decisions

3. A fixed cost is considered relevant if it is

a. A future cost
b. A product cost
c. Sunk cost
d. Avoidable

4. Which one of the following would not be considered a carrying cost associated with inventory?
a. Insurance costs
b. Cost of capital invested in inventory
c. Cost of obsolescence
d. Shipping costs

Use the following data to answer the next six questions:

Mars Industries has recently developed two new products, a cleaning unit for DVDs and a tape
duplicator for reproducing home movies taken with a video camera. However, Mars has only
enough plant capacity to introduce one of these products during the current year. The company
controller has gathered the following data to assist management in deciding which product should
be selected for production:

Tape Duplicator Cleaning Unit

Raw materials P44.00 P36.00
Machine @ P12/hr. P18.00 P15.00
Assembly @ P10/hr P30.00 P10.00
Variable overhead @ P8/hr P36.00 P18.00
Fixed overhead @ P4/hr P18.00 P9.00
Total cost P146.00 P88.00
Suggested selling price P169.95 P99.98
Actual research and development costs P240,000 P175,000
Proposed advertising & promotion costs P500,000 P350,000

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 Mars’s fixed overhead includes rent and utilities equipment depreciation and supervisory salaries.
Selling and administrative expenses are not allocated to products.

5. For Mars tape duplicator, the unit costs for raw materials, machining, and assembly represent
a. Conversion costs
b. Separable costs
c. Committed costs
d. Prime costs

6. The difference between the P99.98 suggested selling price for Mars DVD cleaning unit and its total
unit cost of P88.00 represents the unit’s
a. Contribution margin ratio
b. Gross profit
c. Contribution
d. Gross profit margin ratio

7. The total overhead cost of P27.00 for Mars DVD cleaning unit is a
a. Carrying cost
b. Discretionary cost
c. Sunk cost
d. Mixed cost

8. Research and development costs for Mars two new products are
a. Conversion costs
b. Sunk costs
c. Relevant costs
d. Avoidable costs

9. The advertising and promotion costs for the product selected by Mars will be
a. Discretionary costs
b. Opportunity costs
c. Committed costs
d. Incremental costs

10. The costs included in Mars fixed overhead are

a. Joint costs
b. Committed costs
c. Opportunity costs
d. Prime costs

11. The main focus of cost management information must be

a. usefulness and accuracy.
b. timeliness and accuracy.
c. usefulness and timeliness.
d. relevance and good format.

12. Product costing system design or selection:

a. requires an understanding of the nature of the business
b. should provide useful cost information for strategic and operational decision needs
c. should be cost effective in design and selection
d. all the above answers are correct

13. Which of the following is an example of a committed fixed costs?

a. direct materials
b. depreciation on a factory building
c. supervisor’s salary
d. insurance on a building

14. Which of the following is an example of discretionary fixed cost?

a. direct labor
b. insurance on a building
c. property taxes on a factory building
d. depreciation on a factory building

15. Controllable costs are:

a. Costs that management decides to incur in the current period to enable the company to achieve
operating objectives other than the filling of orders placed by customers.
b. Costs that are governed mainly by past decisions that established the present levels of
operating and organizational capacity and that only change slowly in response to small changes
in capacity.
c. Costs that will unaffected by current managerial decisions.
d. Costs that are likely to respond to the amount of attention devoted to them by a specified
manager.

16. Semi-variable costs

a. per unit remain the same regardless of total output
b. remain the same within the relevant range of output
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 c. increase in steps as the amount of the cost driver volume increases
d. have both fixed and variable components in them

17. A step cost is

a. the same as semi-fixed cost
b. the same as mixed cost
c. a cost that increases in steps as the amount of cost-driver volume increases
d. a and c only.

18. What kind of costs can be conveniently and economically traced to a cost object or pool?
a. Indirect Costs.
b. Relevant Costs.
c. Direct Costs.
d. Overhead Costs.

19. Direct product expenses

a. are incurred for the benefit of the business as a whole
b. cannot be identified readily with a given product
c. can be assigned to product only by a process of allocation
d. would not be incurred if the product did not exist

20. Of most relevance in deciding how indirect costs should be assigned to products is the degree of
a. Linearity.
b. Causality.
c. Avoidability.
d. Controllability.

21. Almos, Inc. makes ski-boards in Davao. Identify the correct matching of terms.
a. Fiberglass is factory overhead
b. Plant real estate taxes are a period cost
c. Depreciation on delivery trucks is a product cost
d. Payroll taxes for workers in the Packaging Dept. are direct labor

22. Traditionally, managers have focused cost reduction efforts on

a. activities.
b. processes.
c. departments.
d. costs.

23. Conventional product costing uses which of the following procedures?

a. Overhead costs are traced to departments, then costs are traced to products.
b. Overhead costs are traced to activities, then costs are traced to products.
c. Overhead costs are traced directly to product.
d. All overhead costs are expensed as incurred.

24. Traditional overhead allocations result in which of the following situations?

a. Overhead costs are assigned as period costs to manufacturing operations.
b. High-volume products are assigned too much overhead, and low-volume products are assigned
too little overhead.
c. Low-volume products are assigned too much, and high-volume products are assigned too little
overhead.
d. The resulting allocations cannot be used for financial reports.

25. During March, HARD MANUFACTURING COMPANY incurred the following costs on Job 007 for the
manufacture of 200 motors

Original cost accumulation:

Direct materials P660,000
Direct labor 800,000
Factory overhead (150% of direct labor cost) 1,200,000
Direct cost of reworking 10 units
Direct materials 100,000
Direct labor 160,000
Total 260,000

The rework costs were attributable to the exacting specifications of Job 007.

What is the cost per finished unit of Job 007?

a. P14,600
b. P15,800
c. P14,000
d. Correct answer not given

26. HABAGAT CORPORATION uses job order costing system. Factory overhead is applied to production
at a predetermined rate of 150% of direct labor cost. Any over- or under-applied overhead is
closed to the cost of goods sold account at the end of each month. Additional information is
available as follows:

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  Job 101 was the only job in process at January 31, 2014 with accumulated costs as
follows:
Direct materials P 4,000
Direct labor 2,000
Applied factory overhead 3,000
Total 9,000

 Jobs 102, 103, and 104 were started during February, 2014.
 Direct materials requisitioned for February totaled P26,000.
 Direct labor cost of P20,000 was incurred for February.
 Actual factory overhead was P32,000 for February.
 The only job still in process at February 28, 2014 was Job 104 with costs of P2,800 for
direct materials and P1,800 for direct labor.

Overhead – or under-applied factory overhead should be closed to the cost of goods sold account
at February 28, 2014 in the amount of.
a. P700 over-applied
b. P1,000 over-applied
c. P1,700 under-applied
d. P2,000 under-applied

27. The following cost data pertain to HAHABOL-HABOL COMPANY for the month of June, 2014:

Inventories 06/01/14 06/30/14

Materials P40,000 P50,000
Work-in-process 25,000 35,000
Finished goods 60,000 70,000

Other information
Direct labor cost P120,000
Factory overhead applied 108,000
Cost of goods sold 378,000

Determine the cost of goods manufactured for June, 2014

a. P378,000
b. P388,000
c. P398,000
d. P423,000

28. BLUEBERRY, INC. manufactures leather products and uses a job order costing system. Its work-in-
process shows the following items and amounts:

Direct materials used P341,000

Direct labor incurred 324,500
Factory overhead applied 259,600
Transferred to finished goods 825,000

Two jobs are still in process on which materials of P70,400 are expended. Factory overhead is
applied at a predetermined rate based on direct labor cost.

What are the (1) direct labor and (2) applied overhead components of jobs transferred to finished
goods?
a. (1) P308,000, (2) P246,400
b. (1) P310,500, (2) P248,400
c. (1) P324,500, (2) P259,600
d. (1) P341,000, (2) P272,000

Use the following data to answer the next two questions

WHITEY MANUFACTURING, INC. has the following information for the first quarter of 2014.

January 1 March 31
Inventory, Raw Materials P32,300 P34,100
Inventory, Goods in process 38,500 35,050
Inventory, Finished goods 44,600 48,800
Direct labor incurred 254,000
Factory overhead applied 236,900
Cost of goods sold 676,300

29. How much is the total cost of goods manufactured during the first quarter of 2014?
a. P676,100
b. P243,000
c. P680,500
d. P713,350

30. How much is the total cost of raw materials used during the first quarter of 2014?
a. P263,150

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 b. P186,150
c. P224,650
d. P286,150

31. For Job order #369, GOLDEN ENGINEERING incurred the following cost for the manufacture of 200
units of a novelty gadget.

Original cost accumulation:

Direct materials used P 13,200
Direct labor incurred 16,000
Factory overhead applied(150% of direct labor cost) 24,000

Direct costs of 10 reworked units:

Direct materials used P 2,000
Direct labor incurred 3,200

The rework cost was attributable to exacting specifications required by the job order and was
charged to the specific order.

The unit cost of Job Order #369 is

a. P266
b. P280
c. P292
d. P316

32. GREENPARK CORPORATION uses job order cost system. Relevant data for May, 2014 are
summarized as follows:

Work-in-Process, May 1 P200,000

Direct materials used 400,000
Direct labor incurred 320,000
Factory overhead applied (based on direct labor cost) 240,000
Goods completed and transferred to stock 1,003,600

The work-in-process, May 31 included Job 24 with direct labor cost of P24,000 and Job 30 with
applied overhead of P19,200.

The total cost of materials included in the closing work-in-process was

a. P33,600
b. P60,000
c. P69,600
d. P72,000

33. HSR Computer System designs and develops specialized software for companies and use a normal
costing system. The following data are available for 2015:

Budgeted
Overhead P600,000
Machine hours 24,000
Direct labor hours 75,000
Actual
Units produced 100,000
Overhead P603,500
Prime costs P900,000
Machine hours 25,050
Direct labor hours 75,700

Overhead is applied on the basis of direct labor hours.

What is the unit cost for the year?

a. P15.03
b. P15.06
c. P15.09
d. P15.00

34. A company annually consumes 10,000 units of Part C. The carrying cost of this part is P2 per year
and the ordering costs are P100. The company uses an order quantity of 500 units. By how much
could the company reduce its total costs if it purchased the economic order quantity instead of
500 units?
a. P500
b. P2,000
c. P2,500
d. P0

35. Job No. 41 (consisting of 5,000 units) was started in September, 2009 and it is special in nature
because of its specifications. Factory overhead is charged at P0.80 per unit and includes a P.05
provision for detective work. The prime costs incurred in September are: Direct materials, P,9000

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 and Direct labor, P4,800. Upon inspection, 80 units were found with imperfections and required
the following reprocessing costs, Direct materials, P1,500 and direct labor, P800.

The unit cost of Job No. 41, upon completion is:

a. P4.10
b. P3.98
c. P4.05
d. P3.62

36. Marco applies overhead to production at a predetermined rate of 90% based on the direct labor
cost. Job No. 232, the only job still in process at the end of September, 2010, has been charged
with factory overhead of P2,250.

What was the amount of direct materials charged to Job 232 as at end of September, 2009?
a. P2,250
b. P2,500
c. P4,250
d. P9,000

37. Justine Company budgeted total variable overhead costs at P180,000 for the current period. In
addition, they budgeted costs for factory rent at P215,000, costs for depreciation on office
equipment at P12,000, costs for office rent at P92,000, and costs for depreciation of factory
equipment at P38,000. All these costs were based upon estimated machine hours of 80,000.
Actual factory overhead for the period amounted to P387,875 and machine hours used totaled
74,000 hours.

What was the over or under-applied factory overhead for the period?
a. P12,650 overapplied
b. P12,650 underapplied
c. P108,850 overapplied
d. P108,850 underapplied

38. Why is it better to use separate overhead rates?

a. Some departments are labor-intensive, some are machine-intensive.
b. Labor rates vary considerably among departments.
c. The resulting overhead rates are all about the same.
d. All jobs require about the same percentage of time in all departments.

39. Direct materials and direct labor costs total P120,000, conversion costs total P100,000, and
factory overhead costs total P400 per machine hour. If 150 machine hours were used for Job
#201, what is the total manufacturing cost for Job #201?
a. 120,000
b. 160,000
c. 180,000
d. 280,000

40. Which of the following items is not a characteristic of a process cost system?
a. Once production begins, it continues until the finished product emerges
b. The products produced are heterogeneous in nature
c. The focus is on continually producing homogeneous products
d. When the finished product emerges, all units have precisely the same amount of materials,
labor, and overhead

41. The formula for computing the predetermined manufacturing overhead rate is estimated annual
overhead costs divided by an expected annual operating activity, expressed as
a. direct labor cost
b. machine hours
c. direct labor hours
d. any of these

42. The two main advantages of using predetermined factory overhead rates are to provide more
accurate unit cost information and to:
a. simplify the accounting process
b. provide cost information on a timely basis
c. insure transmission of correct data
d. adjust for variances in data sources

43. No matter which method is used, underapplied or overapplied overhead usually is adjusted only:
a. at the end of a year.
b. monthly during the year
c. if the difference exceeds P1,000 or one percent of total overhead.
d. when the company's profit projections require an adjustment

44. Disadvantages of actual costing include

a. actual cost systems cannot provide accurate unit cost information on a timely basis
b. actual cost systems produce unit costs that fluctuate from period to period
c. estimates must be used when calculating the actual overhead rate
d. a and b
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45. The principal difficulty with normal costing is that
a. the unit cost information is not received on a timely basis
b. it can result in fluctuating per-unit overhead costs
c. estimated overhead and estimated activity are likely to differ from actual overhead and actual
costs, resulting in underapplied or overapplied overhead
d. there is no difficulty associated with using normal costing

46. Normal costing and standard costing differ in that

a. the two systems can show different overhead budget variances.
b. only normal costing can be used with absorption costing.
c. the two systems show different volume variances if standard hours do not equal actual hours.
d. normal costing is less appropriate for multiproduct firms.

47. Volume-based plant-wide rates produce inaccurate product cost when:

a. a large share of factory overhead cost is not volume-based
b. firms produce a diverse mix of product
c. large volumes of production occur
d. Both a and b are correct.

48. An activity that has a direct cause-effect relationship with the resources consumed is a(n)
a. cost driver.
b. overhead rate.
c. cost pool.
d. product activity.

49. The term cost driver refer to:

a. any activity that can be used to predict cost changes.
b. the attempt to control expenditures at a reasonable level.
c. the person who gathers and transfers cost data to the management accountant.
d. any activity that causes costs to be incurred.

50. ABC Company had a total overhead of P360,000 and selling and administration expense of
P140,000 for the year. 1,000 units of A and 3,000 units of B were produced. A requires 3 and B
requires one machine hours per unit. A requires 6 direct labor hours and B requires 4 direct labor
hours per unit. 40% of overhead is related to labor and the balance to machines. The overhead
per unit of B amounts to
a. P 60
b. P 68
c. P156
d. P180

51. Cooke Company uses the equation P450,000 + P1.50 per direct labor hour to budget
manufacturing overhead. Cooke has budgeted 150,000 direct labor hours for the year. Actual
results were 156,000 direct labor hours and P697,500 total manufacturing overhead. The total
overhead variance for the year is
a. P4,500 favorable.
b. P18,000 favorable.
c. P4,500 unfavorable.
d. P18,000 unfavorable.

52. If estimated annual factory overhead is P800,000, estimated annual direct labor hours are
400,000, actual June factory overhead is P82,000, and actual June direct labor hours are 38,000,
then overhead is:
a. P6,000 overapplied
b. P1,800 overapplied
c. P1,800 underapplied
d. P6,000 underapplied

53. BKY Company predicted that factory overhead for 2006 and 2007 would be P60,000 for each year.
The predicted and actual activity for 2006 and 2007 were 30,000 and 20,000 direct labor hours,
respectively.
2006 2007
Sales in units 25,000 25,000
Selling price per unit P10 P10
Direct materials and direct labor per unit P 5 P 5

The company assumes that the long-run production level is 20,000 direct labor hours per year.
The actual factory overhead cost for the end of 2006 and 2007 was P60,000. Assume that it takes
one direct labor hour to make one finished unit.
When the annual estimated factory overhead rate is used, the gross profits for 2006 and 2007,
respectively, are
a. P 75,000 and P 75,000
b. P 75,000 and P 55,000
c. P125,000 and P125,000
d. P 75,000 and P 50,000

54. Britney Company has unit costs of P10 for materials and P30 for conversion costs. If there are
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 2,500 units in ending work in process, 40% complete as to conversion costs, and fully complete as
to materials cost, the total cost assignable to the ending work in process inventory is
a. P 45,000
b. P 55,000
c. P 75,000
d. P100,000

55. In the Star Company, the predetermined overhead rate is 80% of direct labor cost. During the
month, P210,000 of factory labor costs are incurred, of which P180,000 is direct labor and
P30,000 is indirect labor. Actual overhead incurred was P200,000. The amount of overhead
debited to Work in Process Inventory should be
a. P120,000
b. P144,000
c. P168,000
d. P160,000

56. The Assembling Department’s output during the period consists of 20,000 units completed and
transferred out, and 5,000 units in ending work in process 60% complete as to materials and
conversion costs. Beginning inventory is 1,000 units, 40% complete as to materials and
conversion costs. The equivalent units of production are
a. 22,600
b. 23,000
c. 24,000
d. 25,000

57. The Amor Company has 2,000 units in beginning work in process, 20% complete as to conversion
costs, 23,000 units transferred out to finished goods, and 3,000 units in ending work in process
one-third complete as to conversion costs. The beginning and ending inventory is fully complete
as to materials costs. Equivalent units for materials and conversion costs are
a. 22,000 and 24,000
b. 26,000 and 24,000
c. 24,000 and 26,000
d. 26,000 and 26,000

Use the following data to answer the next two questions:

Dodge Company has a mixing department and a refining department. Its process-costing system
in the mixing department has two direct materials cost categories (material J and material P) and
one conversion costs pool. The company uses First-in, First out cost flow method. The following
data pertain to the mixing department for November 2006
Units
Work in process, November 1: 50 percent completed
15,000
Work in process, November 30, 70 percent completed 25,000
Units started 60,000
Completed and transferred 50,000
Costs
Work-in-process, November 1 P218,000
Material J 720,000
Material P 750,000
Conversion Costs 300,000

Material J is introduced at the start of operations in the Mixing department, and Material P is
added when the product is three-fourths completed in the mixing department. Conversion costs
are added uniformly during the process.

58. The respective equivalent units for Material J and Material P in the mixing department for
November 2006, are
a. Both 50,000 units
b. 60,000 units and 50,000 units
c. 75,000 units and 60,000 units
d. 60,000 units and 75,000 units

59. The cost of goods completed and transferred out to the Refining department was
a. P1,930,750
b. P1,350,000
c. P1,600,500
d. P1,550,500

Use the following data to answer the next two questions:

The Amor Company’s accounting records reflected the following data for April 2003. The company
accounts its production using First-in, First-out cost flow method:
Work in process, March 31,2003, 60% completed
as to materials and conversion costs ? units
Work in process, April 30, 2003, 30% completed
as to materials and conversion costs 24,000 units
Equivalent units of production for April 2003 64,000
Units started and completed in April 50,000

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60. How many units were in the beginning work-in-process?
a. 6,800
b. 11,333
c. 17,000
d. 24,000

61. Had the company used the weighted-average method of accounting for its production, the
equivalent units should be
a. 74,200
b. 57,200
c. 81,000
d. 53,800

62. In the Newman Company, there are zero units in beginning work in process, 7,000 units started
into production, and 500 units in ending work in process 20% completed. The physical units to be
accounted for are
a. 7,000
b. 7,360
c. 7,600
d. 7,340

63. For the month of May, the Production Control Department of La Mesa, Inc. reported the following
production data for Finishing Department (second department):
Transferred-in from Assembly Department 75,000
Transferred-out to Packaging Department 59,250
In-process end of May (with 1/3 labor and factory overhead) 15,750
All materials were put into process in Assembly Department. The Cost Accounting Department
collected these figures for Finishing Department.
Unit cost for unit transferred-in from Assembly Department P 2.70
Labor cost in Finishing Department 41,280.00
Applied factory overhead 112.5% of labor cost

How much was the cost of Finished goods transferred out to the Packaging Department?
a. P240,555
b. P 80,580
c. P260,580
d. P159,975

Use the following data to answer the next three questions:

Mergy Company uses process costing in accounting for its production department, which uses two
raw materials. Material Alpha is placed at the beginning of the process. Inspection is at the 85%
completion stage. Material Bravo is then added to the good units. Normal spoilage units amount to
5% of good output. The company records contain the following information for April:

Started during the period 20,000 units

Material Alpha P26,800
Material Beta P22,500
Direct labor cost P75,160
Factory overhead P93,950
Transferred to finished goods 14,000
Work in process (95% complete), April 30 4,000

64. How much were Material cost per equivalent unit for Alpha and Beta, respectively?
a. P1.40; P1.36 c. P1.34; P1.06
b. P1.40; P1.06 d. P1.34; P1.25

65. The equivalent units of production for Material Alpha and Beta are
Alpha Beta
a. 18,000 14,000
b. 18,000 18,000
c. 20,000 18,000
d. 20,000 14,000

66. The number of normal and abnormal lost units are:

Normal Abnormal
a. 700 1,400
b. 1,400 700
c. 900 1,100
d. 1,100 900

67. Catridge Company has no beginning work in process; 9,000 units are transferred out and 3,000
units in ending work in process are one-third finished as to conversion costs and fully complete as
to materials cost. If total materials cost is P60,000, the unit materials cost is
a. P5.00 c. P5.45
b. P6.00 d. P5.35

68. Lapid Company uses process costing. All materials are added at the beginning of the process. The
product is inspected when it is 90 percent converted, and spoilage is identified only at that point.

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 Normal spoilage is expected to be 5% of good output.

The following are extracted from the production records of Lapid Company for May 2003:
Units put into process 21,000
Units transferred to finished goods 14,000
In-process, May 31, 75% complete 6,000

How many are considered abnormal lost units?

a. Zero c. 15
b. 300 d. 850

Use the following data to answer the next two questions:

Shirts Company produces two product lines: T-shirts and Sweatshirts. Product profitability is
analyzed as follows:

T-SHIRTS SWEATSHIRT
Production and sales volume 60,000 units 35,000 units
Selling price P16.00 P29.00
Direct material P2.00 P5.00
Direct labor P4.50 P7.20
Manufacturing overhead P2.00 P3.00
Gross profit P7.50 P13.80
Selling and administrative P4.00 P7.00
Operating profit P3.50 P6.80

Shirts Company’s managers have decided to revise their current assignment of overhead costs
to reflect the following ABC cost information:

Activity Activity cost Activity-cost driver

Supervision P100,920 Direct labor hours (DLH)
Inspection P124,000 Inspections

Activities demanded
T-SHIRTS SWEATSHIRTS
0.75 DLH/unit 1.2 DLH/unit
45,000 DLHs 42,000 DLHs
60,000 inspections 17,500 inspections

69. Under the revised ABC system, total overhead costs allocated to Sweatshirts will be:
a. P48,720 c. P224,920
b. P76,720 d. None of these answers are correct

70. Using an ABC system, next year’s estimates show manufacturing overhead costs will total
P228,300 for 52,000 T-shirts. If all other T-shirts costs and sales prices remain the same, the
profitability that can be expected is
a. P5.41 per t-shirt
b. P4.39 per t-shirt
c. P1.11 per t-shirt
d. (P0.81) per t-shirt

GOODLUCK!

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