Absorption Costing - CPA Business Environment and Concepts (BEC)

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Question

Which of the following costs are included in product or inventoriable costs in an absorption costing system? Direct material, direct labor, and:

Answer

All overhead costs are included in product or inventoriable costs in an absorption system along with direct material and labor costs.

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Question

Many companies have made significant strides in reducing their inventories. Which of the following would be least likely to encourage managers to reduce inventory?

Answer

By using absorption costing managers have the least incentive to reduce the current amount of inventory.

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Question

In situations when management must decide on accepting or rejecting one time only special orders, where there is sufficient idle capacity, which one of the following is not relevant to the decision?

Answer

Incremental costs are the only costs not relevant to the make or buy special order decision.

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Question

A cost that bears an observable and known relationship to a quantifiable activity base is a:

Answer

An engineered cost bears an observable and known relationship to a quantifiable activity base.

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Question

Costs are allocated to cost objectives in many ways and for many reason. Which of the following is a purpose of cost allocation?

Answer

Cost allocation is essential for measuring income and assets for external reporting.

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Question

Which of the following is another name for Activity Based Costing?

Answer

When the cost driver is the number of transactions involved in a particular activity, ABC is referred to as transaction-based costing.

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