Job Costing - CPA Business Environment and Concepts (BEC)

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Question

A company would most benefit from using an activity-based costing system as opposed to a traditional costing system under which of the following conditions?

Answer

When indirect costs are a high percentage of total costs, a company would benefit from an ABC system where costs can be broken out for further analysis.

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Question

In joint product costing and analysis, which one of the following costs is relevant when deciding the point at which a product should be sold in order to maximize profits?

Answer

In order to maximize profits, separable costs after the split-off point are relevant under a joint product costing system.

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Question

Which of the following is not an external failure cost?

Answer

All of these costs except for tooling changes would be included as external failure costs.

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Question

Conversion cost pricing:

Answer

Conversion cost pricing could be used when the customer furnishes the material used in manufacturing a product.

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Question

Which of the following costing methods provides the added benefit of usefulness for external reporting purposes?

A: Variable B: Absorption

Answer

Absorption costing methods represent GAAP generally used for the presentation of extenuation financial statements and are therefore for the benefit of external users.

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Question

Which of the following methods is the most commonly used and simplest method to allocate service costs?

Answer

The direct method is the most commonly used and simplest method of allocating service costs. The step-down method is a more complex approach and the step up is a distractor.

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