Direct Costs, Indirect Costs, & Manufacturing Overhead - CPA Business Environment and Concepts (BEC)

Card 0 of 6

Question

If a product required a great deal of electricity to produce, and crude oil prices increased, which of the following costs most likely increased?

Answer

Conversion costs include both direct labor and overhead. Increases in crude oil prices are likely to impact the costs of generating electricity which is significant in manufacturing costs.

Compare your answer with the correct one above

Question

Which of the following costs includes all the product costs?

Answer

Product costs consist of direct materials, direct labor, and factory overhead. Materials and labor together are prime costs, while labor and overhead are conversion costs. Direct materials and conversion costs together are product costs.

Compare your answer with the correct one above

Question

Which of the following best describes direct labor?

Answer

Direct labor is a prime cost, a conversion costs, and a product cost.

Compare your answer with the correct one above

Question

Which of the following is assigned to goods that were either purchased or manufactured for resale?

Answer

Product cost is assigned to goods that were either purchased or manufactured for resale.

Compare your answer with the correct one above

Question

Conversion costs do not include:

Answer

Conversion costs consist of direct labor and overhead. Thus, conversion costs include all product costs except direct materials.

Compare your answer with the correct one above

Question

Of the following, which would be not included as period expenses?

Answer

Normal spoilage is an inventory cost rather than a period cost.

Compare your answer with the correct one above

Tap the card to reveal the answer