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Chapter 4 test bank with answers Horngren's Cost
Accounting: A Managerial Emphasis, 16th Global Edition
Principles of Management Accounting (University of Queensland)
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Cost Accounting: A Managerial Emphasis, 16e, Global Edition (Horngren)
Chapt
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4.
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5)Di
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t
s________.
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9)Al
l
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a
t
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11)Thec
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14)Di
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)wa
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15)Thec
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17)Whe
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18)Fore
ac
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t
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ngs
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e
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r
ed:
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. di
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t
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c
. di
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tmanuf
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2)Pr
oc
e
s
sc
os
t
i
ng________.
A)al
l
oc
a
t
e
sal
lpr
oduc
tc
os
t
s
,i
nc
l
udi
ngma
t
e
r
i
al
s
,andl
abor
B)r
e
s
ul
t
si
ndi
ffe
r
e
ntc
os
t
sf
ordi
ffe
r
e
ntuni
t
spr
oduc
e
d
C)i
sc
ommonl
yus
e
dbyge
ne
r
alc
ont
r
a
c
t
or
swhoc
ons
t
r
uc
tc
us
t
ombui
l
thome
s
D)i
sus
e
de
x
c
l
us
i
ve
l
yi
nmanuf
ac
t
ur
i
ng
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we
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3)J
obc
os
t
i
ngi
s________.
A)us
e
dbybus
i
ne
s
s
e
st
opr
i
c
ei
de
nt
i
c
alpr
oduc
t
s
B)us
e
dbybus
i
ne
s
s
e
st
opr
i
c
euni
quepr
oduc
t
sf
ordi
ffe
r
e
ntj
obs
C)us
e
dt
oc
al
c
ul
a
t
ee
qui
val
e
ntuni
t
s
D)us
e
dt
oc
al
c
ul
a
t
et
hepe
r
c
e
nt
a
geofwor
kc
ompl
e
t
e
d
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4)J
obc
os
t
i
ng________.
A)c
annotbeus
e
dbyt
hes
e
r
vi
c
ei
ndus
t
r
y
B)r
e
c
or
dst
heflow ofc
os
t
sf
ore
ac
hpr
oduc
tors
e
r
vi
c
e
C)al
l
oc
a
t
e
sane
qualamountofc
os
tt
oe
ac
huni
tmadedur
i
ngat
i
mepe
r
i
od
D)i
sus
e
dwhe
ne
ac
huni
tofout
puti
si
de
nt
i
c
al
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5)J
obc
os
t
i
ngi
sl
i
ke
l
yt
obeus
e
dby________.
A)oi
lr
e
fini
ngc
ompani
e
s
B)adve
r
t
i
s
i
nga
ge
nc
i
e
s
C)Mor
t
ga
gepa
yme
ntpr
oc
e
s
s
or
s
D)br
e
akf
as
tc
e
r
e
alpr
oduc
e
r
s
Ans
we
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yt
i
c
alt
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nki
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6)Whi
c
hoft
hef
ol
l
owi
ngdi
ffe
r
e
nt
i
a
t
e
sj
obc
os
t
i
ngf
r
om pr
oc
e
s
sc
os
t
i
ng?
A)J
obc
os
t
i
ngi
sus
e
dwhe
ne
ac
huni
tofout
puti
si
de
nt
i
c
al
,andpr
oc
e
s
sc
os
t
i
ngde
al
swi
t
huni
que
pr
oduc
t
s
.
B)J
obc
os
t
i
ngi
sus
e
dwhe
ne
ac
huni
tofout
puti
si
de
nt
i
c
alandnotpr
oduc
e
di
nba
t
c
he
s
,andpr
oc
e
s
s
c
os
t
i
ngde
al
swi
t
huni
quepr
oduc
t
spr
oduc
e
donl
ar
ges
c
al
e
.
C)Pr
oc
e
s
sc
os
t
i
ngi
sus
e
dwhe
ne
ac
huni
tofout
puti
si
de
nt
i
c
al
,andj
obc
os
t
i
ngde
al
swi
t
huni
que
pr
oduc
t
snotpr
oduc
e
di
nba
t
c
he
s
.
D)J
obc
os
t
i
ngi
sus
e
dbymanuf
ac
t
ur
i
ngi
ndus
t
r
i
e
s
,andpr
oc
e
s
sc
os
t
i
ngi
sus
e
dbys
e
r
vi
c
ei
ndus
t
r
i
e
s
.
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we
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7)Whi
c
hoft
hef
ol
l
owi
ngc
ompani
e
swi
l
lus
eapr
oc
e
s
sc
os
t
i
ngs
ys
t
e
m?
A)anoi
lr
e
fini
ngc
ompany
B)amanuf
ac
t
ur
e
rofs
hi
ps
C)ac
us
t
om ki
t
c
he
nc
abi
ne
tc
ompany
D)anadve
r
t
i
s
i
ngfir
m
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8)Ac
ompanyma
yus
ej
obc
os
t
i
ngt
oas
s
i
gnc
os
t
st
odi
ffe
r
e
ntpr
oduc
tl
i
ne
sandt
he
nus
epr
oc
e
s
sc
os
t
i
ngt
o
c
al
c
ul
a
t
euni
tc
os
t
swi
t
hi
ne
ac
hpr
oduc
tl
i
ne
.
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9)I
ne
ac
hpe
r
i
od,j
obc
os
t
i
ngdi
vi
de
st
het
ot
alc
os
tofpr
oduc
i
ngani
de
nt
i
c
alors
i
mi
l
arpr
oduc
tpr
oduc
e
d
i
nba
t
c
he
sbyt
het
ot
alnumbe
rofuni
t
spr
oduc
e
dt
oobt
ai
nape
r
uni
tc
os
t
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:J
obc
os
t
i
ngi
sus
e
dt
oac
c
umul
a
t
ec
os
t
ss
e
par
a
t
e
l
yf
ore
ac
hpr
oduc
tors
e
r
vi
c
e
.
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10)Oi
lr
e
fini
ngc
ompani
e
spr
i
mar
i
l
yus
ej
obc
os
t
i
ngt
oe
s
t
i
ma
t
ec
os
t
s
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Pr
oc
e
s
sc
os
t
i
ngi
sus
e
dt
oe
s
t
i
ma
t
ec
os
t
si
noi
lr
e
fini
ngc
ompani
e
sast
hes
amepr
oc
e
s
si
s
us
e
dt
oe
xt
r
ac
toi
l
.
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yt
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alt
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11)I
naj
obc
os
t
i
ngs
ys
t
e
mt
hec
os
tobj
e
c
ti
sani
ndi
vi
dualuni
t
,ba
t
c
h,orl
otofadi
s
t
i
nc
tpr
oduc
tor
s
e
r
vi
c
e
.
Ans
we
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ff:
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e
c
t
i
ve
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yt
i
c
alt
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nki
ng
12)Pr
oc
e
s
sc
os
t
i
ngi
sus
e
dt
oas
s
i
gnmanuf
ac
t
ur
i
ngc
os
t
st
ouni
queba
t
c
he
sofapr
oduc
t
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:J
obc
os
t
i
ngi
sus
e
dt
oas
s
i
gnmanuf
ac
t
ur
i
ngc
os
t
st
ouni
queba
t
c
he
sofapr
oduc
t
.
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e
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t
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yt
i
c
alt
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ng
13)Us
i
ngj
obc
os
t
i
ng woul
dnotbeappr
opr
i
a
t
ei
nt
hes
hi
ppi
ngi
ndus
t
r
y
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Si
nc
ee
ac
hpac
ka
geori
t
e
ms
hi
ppe
di
suni
queorhasdi
ffe
r
e
ntde
mandonr
e
s
our
c
e
ss
uc
has
pac
ka
gi
ng,me
t
hodsofs
hi
ppi
ng,e
t
c
.
,j
obc
os
t
i
ngwoul
dbemor
eappr
opr
i
a
t
et
hanpr
oc
e
s
sc
os
t
i
ng.
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14)Whe
t
he
rac
ompanyc
hoos
e
st
ous
ee
i
t
he
raj
obobc
os
t
i
ng s
ys
t
e
m orpr
oc
e
s
sc
os
t
i
ng s
ys
t
e
m de
pe
nds
ont
hena
t
ur
eoft
hepr
oduc
tors
e
r
vi
c
e-whe
t
he
rt
hepr
oduc
t
sors
e
r
vi
c
e
sar
ehe
t
e
r
oge
ne
ousor
homoge
ne
ous
.
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we
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15)De
s
c
r
i
bej
obc
os
t
i
ngandpr
oc
e
s
s
c
os
t
i
ngs
ys
t
e
ms
.Expl
ai
nwhe
ni
twoul
dbeappr
opr
i
a
t
et
ous
ee
ac
h.
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obc
os
t
i
ngac
c
umul
a
t
e
sc
os
t
sf
ordi
ffe
r
e
ntj
obsr
e
qui
r
e
dbys
pe
c
i
ficc
us
t
ome
r
s
.Pr
oc
e
s
sc
os
t
i
ng
c
omput
e
sandal
l
oc
a
t
e
sane
qualamountofc
os
tt
oe
ac
hpr
oduc
t
.J
obc
os
t
i
ngi
st
hel
ogi
c
alc
hoi
c
ewhe
nt
he
pr
oduc
t
i
onpr
oc
e
s
shasmanydi
s
t
i
nc
tpr
oduc
t
sormanyhe
t
e
r
oge
ne
ousj
obs
,whi
l
epr
oc
e
s
sc
os
t
i
ngi
s
t
ypi
c
al
l
yus
e
dwhe
ni
ti
snotne
c
e
s
s
ar
yt
oke
e
ps
e
par
a
t
ec
os
tr
e
c
or
dsf
ori
ndi
vi
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obsandt
hepr
oduc
t
s
ar
er
e
l
a
t
i
ve
l
yhomoge
ne
ous
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4.
3 Obj
e
c
t
i
ve4.
3
1)Whi
c
hoft
hef
ol
l
owi
ngar
er
e
as
onsf
orus
i
ngl
onge
rpe
r
i
ods
,s
uc
hasaye
ar
,t
oc
al
c
ul
a
t
ei
ndi
r
e
c
tc
os
t
r
a
t
e
s
?
A)s
hor
t
e
rt
hepe
r
i
od,t
hegr
e
a
t
e
ri
st
hei
nflue
nc
eofs
e
as
onalpa
t
t
e
r
nsont
heamountofc
os
t
s
B)l
onge
rt
hepe
r
i
od,t
hegr
e
a
t
e
ri
st
hei
nflue
nc
eofs
e
as
onalpa
t
t
e
r
nsont
heamountofc
os
t
s
C)s
hor
t
e
rt
hepe
r
i
od,t
hes
mal
l
e
ri
st
hei
nflue
nc
eofs
e
as
onalpa
t
t
e
r
nsont
heamountofoppor
t
uni
t
yc
os
t
s
D)l
onge
rt
hepe
r
i
od,t
hes
mal
l
e
ri
st
hei
nflue
nc
eofs
e
as
onalpa
t
t
e
r
nsont
heamountofoppor
t
uni
t
yc
os
t
s
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2)Theac
t
uali
ndi
r
e
c
t
c
os
tr
a
t
ei
sc
al
c
ul
a
t
e
dby_
_______.
A)di
vi
di
nga
c
t
ualt
ot
ali
ndi
r
e
c
tc
os
t
sbyt
heac
t
ualt
ot
alquant
i
t
yoft
hec
os
t
al
l
oc
a
t
i
onbas
e
B)mul
t
i
pl
yi
nga
c
t
ualt
ot
ali
ndi
r
e
c
tc
os
t
sbyt
heac
t
ualt
ot
alquant
i
t
yoft
hec
os
t
al
l
oc
a
t
i
onbas
e
C)di
vi
di
ngt
heac
t
ualt
ot
alquant
i
t
yoft
hec
os
tal
l
oc
a
t
i
onbas
ebya
c
t
ualt
ot
ali
ndi
r
e
c
tc
os
t
s
D)mul
t
i
pl
yi
ngt
heac
t
ualt
ot
alquant
i
t
yoft
hec
os
tal
l
oc
a
t
i
onbas
ebya
c
t
ualt
ot
ali
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r
e
c
tc
os
t
s
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3)Ac
t
ualc
os
t
i
ngi
sac
os
t
i
ngs
ys
t
e
mt
ha
tt
r
a
c
e
sdi
r
e
c
tc
os
t
st
oac
os
tobj
e
c
tby________.
A)us
i
ngt
hebudge
t
e
ddi
r
e
c
tc
os
tr
a
t
e
st
i
me
st
hebudge
t
e
dquant
i
t
i
e
sofdi
r
e
c
t
c
os
ti
nput
s
B)us
i
ngt
heac
t
ualdi
r
e
c
tc
os
t
sr
a
t
e
st
i
me
st
hebudge
t
e
dquant
i
t
i
e
soft
hedi
r
e
c
t
c
os
ti
nput
s
C)us
i
ngt
heac
t
ualdi
r
e
c
tc
os
tr
a
t
e
st
i
me
st
hea
c
t
ualquant
i
t
i
e
soft
hedi
r
e
c
t
c
os
ti
nput
s
D)us
i
ngt
hebudge
t
e
ddi
r
e
c
tc
os
tr
a
t
e
st
i
me
st
hea
c
t
ualquant
i
t
i
e
soft
hedi
r
e
c
tc
os
ti
nput
s
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4)Ane
xampl
eofanume
r
a
t
orr
e
as
onf
orc
al
c
ul
a
t
i
ngannuali
ndi
r
e
c
t
c
os
tr
a
t
e
si
nc
l
ude
s________.
A)f
e
we
rpr
oduc
t
i
onwor
kda
ysi
namont
h
B)c
os
tofr
a
w ma
t
e
r
i
al
spur
c
has
e
d
C)hi
ghe
rs
nowr
e
movalc
os
t
sdur
i
ngt
hewi
nt
e
r
D)t
henumbe
rofuni
t
spr
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e
d
Ans
we
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ff:
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:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
9
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5)Ane
xampl
eofade
nomi
na
t
orr
e
as
onf
orc
al
c
ul
a
t
i
ngannuali
ndi
r
e
c
t
c
os
tr
a
t
e
si
nc
l
ude
s________.
A)Budge
t
e
dannuali
ndi
r
e
c
tc
os
t
sdi
vi
de
dbyac
t
ualquant
i
t
yofc
os
t
al
l
oc
a
t
i
onbas
e
B)s
e
mi
annuali
ns
ur
anc
epa
yme
nt
si
nMa
r
c
handSe
pt
e
mbe
r
C)hi
ghe
rl
e
ve
l
sofout
putde
mande
ddur
i
ngt
hef
al
lmont
hs
D)pr
e
pai
dr
e
nti
nJ
anuar
yf
ort
hemont
hsJ
anuar
yt
hr
oughJ
une
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we
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Di
ff:
3
Obj
e
c
t
i
ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
6)Whe
nc
al
c
ul
a
t
i
ngi
ndi
r
e
c
tc
os
tr
a
t
e
s
,t
hel
onge
rt
het
i
mepe
r
i
od,t
hegr
e
a
t
e
rt
he
i
nflue
nc
eofs
e
as
onalpa
t
t
e
r
nsont
heamountofc
os
t
s
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Thes
hor
t
e
rt
het
i
mepe
r
i
od,t
hegr
e
a
t
e
rt
hei
nflue
nc
eofs
e
as
onalpa
t
t
e
r
nsont
heamountof
c
os
t
s
.
Di
ff:
1
Obj
e
c
t
i
ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
7)Thef
or
mul
af
ort
hepr
e
de
t
e
r
mi
ne
di
ndi
r
e
c
tc
os
tr
a
t
ei
s
:
A)Budge
t
e
dannuali
ndi
r
e
c
tc
os
t
sdi
vi
de
dbyac
t
ualquant
i
t
yofc
os
t
al
l
oc
a
t
i
onbas
e
B)Budge
t
e
dannuali
ndi
r
e
c
tc
os
t
sdi
vi
de
dbybudge
t
e
dannualquant
i
t
yofc
os
t
al
l
oc
a
t
i
onbas
e
C)Ac
t
ualannuali
ndi
r
e
c
tc
os
t
sdi
vi
de
dbybudgeted annual quantity of cost-allocation base
D)Ac
t
ualannuali
ndi
r
e
c
tc
os
t
sdi
vi
de
dbyactual annual quantity of cost-allocation base
Ans
we
r
:A
Di
ff:
1
Obj
e
c
t
i
ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
8)Theac
t
uali
ndi
r
e
c
t
c
os
tr
a
t
ei
sc
al
c
ul
a
t
e
dbydi
vi
di
nga
c
t
ualt
ot
ali
ndi
r
e
c
tc
os
t
sbyt
hebudge
t
e
dt
ot
al
quant
i
t
yoft
hec
os
t
al
l
oc
a
t
i
onbas
e
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Ac
t
uali
ndi
r
e
c
tc
os
tr
a
t
e=Ac
t
ualannuali
ndi
r
e
c
tc
os
t
s/Ac
t
ualannualquant
i
t
yoft
hec
os
t
al
l
oc
a
t
i
onbas
e
.
Di
ff:
1
Obj
e
c
t
i
ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
10
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9)Amanuf
ac
t
ur
e
re
s
t
i
ma
t
e
st
ha
ti
twi
l
li
nc
urvar
i
abl
ei
ndi
r
e
c
tc
os
t
sf
ort
hemont
hofOc
t
obe
rof$70,
000
and$30,
000offix
e
dc
os
t
s
.Thec
ompanyus
e
sdi
r
e
c
tl
aborhour
st
oc
al
c
ul
a
t
et
hepr
e
de
t
e
r
mi
ne
dove
r
he
ad
r
a
t
eandpr
e
di
c
t
e
dt
ha
t3,
000di
r
e
c
tl
aborhour
swoul
dbeus
e
di
nOc
t
obe
r
.Ac
t
ualdi
r
e
c
tl
aborhour
s
amount
e
dt
o3,
200.
Re
qui
r
ed:
A)Wha
ti
st
hevar
i
abl
epr
e
de
t
e
r
mi
ne
di
ndi
r
e
c
tr
a
t
ef
orOc
t
obe
r
?
B)Wha
ti
st
hefix
e
dpr
e
de
t
e
r
mi
ne
di
ndi
r
e
c
tc
os
tr
a
t
ef
orOc
t
obe
r
?
C)Wha
ti
st
het
ot
alal
l
oc
a
t
i
onr
a
t
epe
rdi
r
e
c
tl
aborhourf
orOc
t
obe
r
?
Ans
we
r
:A)$70,
000
/3,
000=$23.
33pe
rdi
r
e
c
tl
aborhour
B)$30,
000
/3000-$10.
00pe
rdi
r
e
c
tl
aborhour
C)$23.
33+$10.
00=$33.
33pe
rdi
r
e
c
tl
aborhour
Di
ff:
2
Obj
e
c
t
i
ve
:3
AACSB:Anal
yt
i
c
alt
hi
nki
ng
4.
4 Obj
e
c
t
i
ve4.
4
1)Aj
obt
ha
ts
howsl
ow pr
ofit
abi
l
i
t
yma
ybet
her
e
s
ul
tof________.
A)e
x
c
e
s
s
i
veus
a
geofdi
r
e
c
tma
t
e
r
i
al
s
B)i
ne
ffic
i
e
ntdi
r
e
c
tmanuf
ac
t
ur
i
ngl
abor
C)ove
r
pr
i
c
i
ngt
hej
ob
D)i
ns
ur
anc
ec
l
ai
m oft
hedama
ge
dgoods
Ans
we
r
:B
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
2)Foragi
ve
nj
obt
hedi
r
e
c
tc
os
t
sas
s
oc
i
a
t
e
dwi
t
ht
hej
obar
e________.
A)ac
t
ualove
r
he
adt
ha
thasbe
e
nappl
i
e
dt
ot
hej
ob
B)r
a
w ma
t
e
r
i
al
st
ha
tc
anbet
r
ac
e
dt
ot
hej
obi
nane
c
onomi
c
al
l
yf
e
as
i
bl
ewa
y
C)Al
ls
unkc
os
t
st
ha
tc
anbet
r
a
c
e
dt
ot
hej
obi
nane
c
onomi
c
al
l
yf
e
as
i
bl
ewa
y
D)al
lfix
e
dc
os
t
s
Ans
we
r
:B
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
11
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3)Pl
ac
et
hef
ol
l
owi
ngs
t
e
psi
nt
heor
de
rs
ugge
s
t
e
dbyt
hes
e
ve
ns
t
e
psus
e
dt
oas
s
i
gnc
os
t
st
oi
ndi
vi
dual
j
obs
:
A.I
de
nt
i
f
yi
ndi
r
e
c
tc
os
t
s
B. Comput
et
het
ot
alc
os
toft
hej
ob
C. Se
l
e
c
tc
os
t
al
l
oc
a
t
i
onbas
e
s
D.Comput
et
hei
ndi
r
e
c
tc
os
tr
a
t
e
A)ACDB
B)CADB
C)BACD
D)DCAB
Ans
we
r
:B
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
4)Thebas
i
cs
our
c
edoc
ume
ntf
ordi
r
e
c
tmanuf
ac
t
ur
i
ngl
abori
st
he________.
A)j
obc
os
tr
e
c
or
d
B)ma
t
e
r
i
al
s
r
e
qui
s
i
t
i
onr
e
c
or
d
C)l
abor
t
i
mer
e
c
or
d
D)l
abor
r
e
qui
s
i
t
i
onr
e
c
or
d
Ans
we
r
:C
Di
ff:
1
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
5)Pr
obl
e
mswi
t
hc
os
t
i
ngoc
c
urwhe
n________.
A)i
nc
or
r
e
c
tj
obnumbe
r
sar
er
e
c
or
de
dons
our
c
edoc
ume
nt
s
B)barc
odi
ngi
sus
e
dt
or
e
c
or
dma
t
e
r
i
al
sus
e
dont
hej
ob
C)ac
omput
e
rs
c
r
e
e
nr
e
que
s
t
sane
mpl
oye
enumbe
rbe
f
or
et
ha
te
mpl
oye
ei
sabl
et
owor
koni
nf
or
ma
t
i
on
r
e
l
a
t
e
dt
oas
pe
c
i
ficj
ob
D)i
nc
or
r
e
c
tpr
oduc
tde
l
i
ve
r
yf
or
msar
ee
nt
e
r
e
di
nt
ot
hes
ys
t
e
m
Ans
we
r
:A
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
6)Thebudge
t
e
di
ndi
r
e
c
t
c
os
tr
a
t
ef
ore
ac
hc
os
tpooli
sc
omput
e
das________.
A)budge
t
e
dannuali
ndi
r
e
c
tc
os
t
sdi
vi
de
dbybudge
t
e
dannualquant
i
t
yofc
os
tal
l
oc
a
t
i
onbas
e
B)budge
t
e
dannualquant
i
t
yofc
os
tal
l
oc
a
t
i
onbas
edi
vi
de
dbybudge
t
e
dannuali
ndi
r
e
c
tc
os
t
s
C)a
c
t
ualannuali
ndi
r
e
c
tc
os
t
sdi
vi
de
dbybudge
t
e
dannualquant
i
t
yofc
os
tal
l
oc
a
t
i
onbas
e
D)budge
t
e
dannuali
ndi
r
e
c
tc
os
t
sdi
vi
de
dbybudge
t
e
da
c
t
ualquant
i
t
yofc
os
tal
l
oc
a
t
i
onbas
e
Ans
we
r
:A
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
12
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7)I
fi
ndi
r
e
c
t
c
os
tr
a
t
e
sar
ec
al
c
ul
a
t
e
dmont
hl
y
,di
s
t
or
t
i
onsmi
ghtoc
c
urbe
c
aus
eof________.
A)r
e
nt
alc
os
t
spai
dmont
hl
y
B)pr
ope
r
t
yt
axpa
yme
nt
smadei
nJ
ul
yandDe
c
e
mbe
r
C)r
out
i
nemont
hl
ypr
e
ve
nt
i
ve
mai
nt
e
nanc
ec
os
t
st
ha
tbe
ne
fitf
ut
ur
emont
hs
D)s
al
ar
yhi
ke
sa
tt
hebe
gi
nni
ngoft
hefinanc
i
alye
ar
Ans
we
r
:B
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
8)Smi
t
hOffic
eEqui
pme
ntCompany'
sbudge
t
e
dmanuf
ac
t
ur
i
ngove
r
he
adi
s$5,
400,
000.Ove
r
he
adi
s
al
l
oc
a
t
e
dont
hebas
i
sofdi
r
e
c
tl
aborhour
s
.Thebudge
t
e
ddi
r
e
c
tl
aborhour
sf
ort
hepe
r
i
odar
e30,
00
0.
Wha
ti
st
hemanuf
ac
t
ur
i
ngove
r
he
adr
a
t
e
?
A)$15.
00
B)$54.
00
C)$195.
00
D)$180.
00
Ans
we
r
:D
Expl
ana
t
i
on:$5,
400,
000/30,
000hour
s=$180.
00
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
9)XI
ndus
t
r
i
e
smanuf
ac
t
ur
e
s3Dpr
i
nt
e
r
s
.Fore
ac
huni
t
,$3,
400ofdi
r
e
c
tma
t
e
r
i
ali
sus
e
dandt
he
r
ei
s
$2,
600ofdi
r
e
c
tmanuf
ac
t
ur
i
ngl
abora
t$16pe
rhour
.Manuf
ac
t
ur
i
ngove
r
he
adi
sappl
i
e
da
t$20pe
rdi
r
e
c
t
manuf
ac
t
ur
i
ngl
aborhour
.Cal
c
ul
a
t
et
hepr
ofite
ar
ne
don46uni
t
si
fe
ac
huni
ts
e
l
l
sf
or$9,
500.
A)$65,
320
B)$35,
880
C)$11,
500
D)$3,
250
Ans
we
r
:C
Expl
ana
t
i
on:$3,
400+$2,
600+(
(
$2,
600/$16)×$
20)=$9,
250
Pr
ofite
ar
ne
don46uni
t
s=(
$9,
500−$9,
250)×46uni
t
s=$11,
500
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
10)I
naj
obc
os
t
i
ngs
ys
t
e
m,amanuf
ac
t
ur
i
ngfir
mt
ypi
c
al
l
yus
e
sani
ndi
r
e
c
t
c
os
tr
a
t
et
oe
s
t
i
ma
t
et
he
________al
l
oc
a
t
e
dt
oaj
ob.
A)di
r
e
c
tma
t
e
r
i
al
s
B)di
r
e
c
tl
abor
C)manuf
ac
t
ur
i
ngove
r
he
adc
os
t
s
D)t
ot
alc
os
t
s
Ans
we
r
:C
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
13
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11)Aj
obc
os
ts
he
e
tde
t
ai
l
st
he________.
A)di
r
e
c
tma
t
e
r
i
al
spur
c
has
e
dandpai
d
B)di
r
e
c
tl
aborc
os
t
si
nc
ur
r
e
d
C)i
ndi
r
e
c
tl
aborc
os
t
si
nc
ur
r
e
d
D)ac
t
uali
ndi
r
e
c
tove
r
he
adc
os
t
si
nc
ur
r
e
d
Ans
we
r
:B
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
12)Aj
obc
os
tr
e
c
or
dus
e
si
nf
or
ma
t
i
onf
r
om _______
_.
A)ama
t
e
r
i
al
s
r
e
qui
s
i
t
i
onr
e
c
or
dt
or
e
c
or
dr
a
w ma
t
e
r
i
alpur
c
has
e
sf
r
om s
uppl
i
e
r
s
B)ama
t
e
r
i
al
s
r
e
qui
s
i
t
i
onr
e
por
tt
or
e
c
or
dt
het
ypeandquant
i
t
yofi
t
e
mr
e
c
e
i
ve
di
nanor
de
rf
r
om a
s
uppl
i
e
r
C)al
abor
t
i
mec
ar
dt
or
e
c
or
dane
mpl
oye
e
'
swa
ger
a
t
eandhour
ss
pe
ntonapar
t
i
c
ul
arj
ob
D)t
hebi
l
lofma
t
e
r
i
al
st
oe
ns
ur
et
hegoodsar
eoft
hepr
e
s
c
r
i
be
dqual
i
t
y
Ans
we
r
:C
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
13)________i
sus
e
dt
or
e
c
or
dandac
c
umul
a
t
eal
lt
hec
os
t
sas
s
i
gne
dt
oas
pe
c
i
ficj
ob.
A)J
obc
os
tr
e
c
or
d
B)Ma
t
e
r
i
al
s
r
e
qui
s
i
t
i
onr
e
c
or
d
C)Cos
t
al
l
oc
a
t
i
onbas
e
D)Labor
r
e
qui
s
i
t
i
onr
e
c
or
d
Ans
we
r
:A
Di
ff:
1
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
14)Ani
nc
r
e
as
ei
ndi
r
e
c
tl
aborc
os
tpe
runi
t________.
A)i
nc
r
e
as
e
st
hefix
e
dc
os
t
B)i
nc
r
e
as
e
spr
ofit
s
C)i
nc
r
e
as
e
st
hevar
i
abl
ec
os
t
D)i
nc
r
e
as
e
sove
r
he
adc
os
t
s
Ans
we
r
:C
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
14
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15)Fi
x
e
dc
os
t
sr
e
mai
nc
ons
t
anta
t$450,
000pe
rmont
h.Dur
i
nghi
ghout
putmont
hsvar
i
abl
ec
os
t
sar
e
$300,
000,anddur
i
ngl
owout
putmont
hsvar
i
abl
ec
os
t
sar
e$125,
000.Wha
tar
et
her
e
s
pe
c
t
i
vehi
ghandl
ow
i
ndi
r
e
c
t
c
os
tr
a
t
e
si
fbudge
t
e
dpr
of
e
s
s
i
onall
abor
hour
sar
e24,
000f
orhi
ghout
putmont
hsand5,
000f
or
l
owout
putmont
hs
?
A)$31.
25pe
rhour
;$115.
00pe
rhour
B)$31.
25pe
rhour
;$31.
25pe
rhour
C)$18.
75pe
rhour
;$25.
00pe
rhour
D)$12.
50pe
rhour
;$115.
00pe
rhour
Ans
we
r
:A
Expl
ana
t
i
on:
$450,
000/24,
000=$18.
75$450,
000/5,
000=$90.
00
$300,
000/24,
000=12.
50
$125,
000/5,
000=25.
00
Hi
ghMont
h=$31.
25
Low Mont
h=$115.
00
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
16)Mana
ge
r
sandac
c
ount
ant
sc
ol
l
e
c
tmos
toft
hec
os
ti
nf
or
ma
t
i
ont
ha
tgoe
si
nt
ot
he
i
rs
ys
t
e
mst
hr
ough
________.
A)ani
nf
or
ma
t
i
onda
t
abank
B)c
omput
e
rpr
ogr
ams
C)s
our
c
edoc
ume
nt
s
D)t
i
mes
ur
ve
ys
Ans
we
r
:C
Di
ff:
1
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
17)For2018,Re
s
t
We
l
lBe
ddi
ngus
e
smac
hi
ne
hour
sast
heonl
yove
r
he
adc
os
t
al
l
oc
a
t
i
onbas
e
.Thedi
r
e
c
t
c
os
tr
a
t
ei
s$6.
00pe
runi
t
.Thes
e
l
l
i
ngpr
i
c
eoft
hepr
oduc
ti
s$21.
00.Thee
s
t
i
ma
t
e
dmanuf
ac
t
ur
i
ng
ove
r
he
adc
os
t
sar
e$275,
000ande
s
t
i
ma
t
e
d40,
000mac
hi
nehour
s
.Theac
t
ualmanuf
ac
t
ur
i
ngove
r
he
ad
c
os
t
sar
e$350,
000anda
c
t
ualmac
hi
nehour
sar
e50,
000.
Us
i
ngj
obc
os
t
i
ng,t
he2018a
c
t
uali
ndi
r
e
c
t
c
os
tr
a
t
ei
s________.
A)$7.
00pe
rmac
hi
ne
hour
B)$5.
50pe
rmac
hi
ne
hour
C)$8.
75pe
rmac
hi
ne
hour
D)$8.
50pe
rmac
hi
ne
hour
Ans
we
r
:A
Expl
ana
t
i
on:$350,
000/50,
000mh=$7.
00
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
15
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lOMoARcPSD|6851183
18)For2018,Wi
nt
e
r
sManuf
ac
t
ur
i
ngus
e
smac
hi
ne
hour
sast
heonl
yove
r
he
adc
os
t
al
l
oc
a
t
i
onbas
e
.The
di
r
e
c
tc
os
tr
a
t
ei
s$2.
00pe
runi
t
.Thes
e
l
l
i
ngpr
i
c
eoft
hepr
oduc
ti
s$27.
00.Thee
s
t
i
ma
t
e
dmanuf
ac
t
ur
i
ng
ove
r
he
adc
os
t
sar
e$220,
000ande
s
t
i
ma
t
e
d20,
000mac
hi
nehour
s
.Theac
t
ualmanuf
ac
t
ur
i
ngove
r
he
ad
c
os
t
sar
e$225,
000anda
c
t
ualmac
hi
nehour
sar
e25,
000.Wha
ti
st
hepr
ofitmar
gi
ne
ar
ne
di
fe
ac
huni
t
r
e
qui
r
e
st
womac
hi
ne
hour
s
?
A)45.
00%
B)25.
93%
C)50.
00%
D)90.
00%
Ans
we
r
:B
Expl
ana
t
i
on:$225,
000/25,
000=$9.
00
$27.
00−$2.
00−(
$9.
00×2)=$7;$7/$20=25.
93
% *
al
r
e
adyt
he
r
e
/noc
hanget
ot
hi
s
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
19)Be
t
t
e
rPr
oduc
t
sCompanymanuf
ac
t
ur
e
si
ns
ul
a
t
i
onandappl
i
e
smanuf
ac
t
ur
i
ngove
r
he
adc
os
t
st
o
pr
oduc
t
i
ona
tabudge
t
e
di
ndi
r
e
c
t
c
os
tr
a
t
eof$18pe
rdi
r
e
c
tl
abor
hour
.Thef
ol
l
owi
ngda
t
aar
eobt
ai
ne
d
f
r
om t
heac
c
ount
i
ngr
e
c
or
dsf
orOc
t
obe
r2018:
Di
r
e
c
tma
t
e
r
i
al
s
Di
r
e
c
tl
abor(
3,
300hour
s@$17/hour
)
I
ndi
r
e
c
tl
abor
Pl
antf
ac
i
l
i
t
yr
e
nt
De
pr
e
c
i
a
t
i
ononpl
antmac
hi
ne
r
yande
qui
pme
nt
Sal
e
sc
ommi
s
s
i
ons
Admi
ni
s
t
r
a
t
i
vee
xpe
ns
e
s
$370,
000
56,
100
22,
000
53,
000
41,
000
17,
000
29,
000
Theac
t
ualamountofmanuf
ac
t
ur
i
ngove
r
he
adc
os
t
si
nc
ur
r
e
di
nOc
t
obe
r2018t
ot
al
s________.
A)$277,
500
B)$116,
000
C)$162,
000
D)$123,
000
Ans
we
r
:B
Expl
ana
t
i
on:
$22,
000+$53,
000+$41,
000=$116,
000
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
16
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20)Smi
t
handJ
one
sCP
Afir
me
mpl
oys12ac
c
ount
ant
sand10par
apr
of
e
s
s
i
onal
s
.Di
r
e
c
tandi
ndi
r
e
c
tc
os
t
s
ar
eappl
i
e
donapr
of
e
s
s
i
onall
abor
hourbas
i
st
ha
ti
nc
l
ude
sbot
ha
t
t
or
ne
yandpar
apr
of
e
s
s
i
onalhour
s
.
Fol
l
owi
ngi
si
nf
or
ma
t
i
onf
or2018:
Budget
I
ndi
r
e
c
tc
os
t
s
$290,
000
Annuals
al
ar
yofe
ac
ha
t
t
or
ne
y
$90,
000
Annuals
al
ar
yofe
ac
hpar
apr
of
e
s
s
i
onal $32,
000
Tot
alpr
of
e
s
s
i
onall
abor
hour
s
20,
000dl
h
Ac
t
ual
$310,
000
$105,
000
$33,
000
25,
000dl
h
Wha
tar
et
heac
t
ualdi
r
e
c
t
c
os
tr
a
t
eandt
hea
c
t
uali
ndi
r
e
c
t
c
os
tr
a
t
e
,r
e
s
pe
c
t
i
ve
l
y
,pe
rpr
of
e
s
s
i
onall
abor
hour
?
A)$63.
60;$11.
60
B)$70.
00;$14.
50
C)$79.
50;$12.
40
D)$63.
60;$12.
40
Ans
we
r
:D
Expl
ana
t
i
on:[
(
$105,
000×12)+(
$33,
000×10)
]/25,
000=$63.
60a
c
t
ualdi
r
e
c
tr
a
t
e
$310,
000/25,
000=$12.
40ac
t
uali
ndi
r
e
c
tr
a
t
e
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
21)Fr
anc
i
sandHar
t
l
e
yLa
w Offic
ee
mpl
oys12f
ul
l
t
i
mea
t
t
or
ne
ysand10par
apr
of
e
s
s
i
onal
s
.Di
r
e
c
tand
i
ndi
r
e
c
tc
os
t
sar
eappl
i
e
donapr
of
e
s
s
i
onall
abor
hourbas
i
st
ha
ti
nc
l
ude
sbot
ha
t
t
or
ne
yand
par
apr
of
e
s
s
i
onalhour
s
.Fol
l
owi
ngi
si
nf
or
ma
t
i
onf
or2018:
Budget
I
ndi
r
e
c
tc
os
t
s
$270,
000
Annuals
al
ar
yofe
ac
ha
t
t
or
ne
y
$100,
000
Annuals
al
ar
yofe
ac
hpar
apr
of
e
s
s
i
onal $29,
000
Tot
alpr
of
e
s
s
i
onall
abor
hour
s
50,
000dl
h
Ac
t
ual
$300,
000
$110,
000
$30,
000
60,
000dl
h
How muc
hs
houl
dt
hec
l
i
e
ntbebi
l
l
e
di
nana
c
t
ualc
os
t
i
ngs
ys
t
e
mi
f220pr
of
e
s
s
i
onall
abor
hour
sar
eus
e
d?
A)$5,
940
B)$7,
744
C)$8,
228
D)$7,
040
Ans
we
r
:D
Expl
ana
t
i
on:[
(
$110,
000×12)+(
$30,
000×10)
]/60,
000×220= $5,
940
+$300,
000/60,
000×220
=
$1,
100
= 7,
040
Di
ff:
3
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
17
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22)I
fi
ndi
r
e
c
t
c
os
tr
a
t
e
swe
r
ebas
e
donac
t
uals
hor
t
t
e
r
m us
a
ge
,pe
r
i
odsofl
owe
rde
mandwoul
dr
e
s
ul
ti
n
l
owe
rc
os
t
spe
runi
t
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:I
fi
ndi
r
e
c
t
c
os
tr
a
t
e
swe
r
ebas
e
donac
t
uals
hor
t
t
e
r
m us
a
ge
,pe
r
i
odsofl
owe
rde
mandwoul
d
r
e
s
ul
ti
nhi
ghe
rc
os
t
spe
runi
t
.
Di
ff:
2
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e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
23)I
nj
obc
os
t
i
ng,onl
ydi
r
e
c
tc
os
t
sar
eus
e
dt
ode
t
e
r
mi
net
hec
os
tofaj
ob.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Bot
hdi
r
e
c
tandi
ndi
r
e
c
tc
os
t
sar
eus
e
dt
ode
t
e
r
mi
net
hec
os
tofaj
ob.
Di
ff:
1
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
24)I
ndi
r
e
c
tmanuf
ac
t
ur
i
ngc
os
t
ss
houl
dbeal
l
oc
a
t
e
de
qual
l
yt
oe
ac
hj
ob.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Note
qual
l
yt
oe
ac
hj
ob
,butac
c
or
di
ngt
ot
heus
eofi
ndi
r
e
c
tr
e
s
our
c
e
sbyi
ndi
vi
dualj
obs
.
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
25)Eac
hc
os
tpoolwi
l
lha
veonec
os
t
al
l
oc
a
t
i
onbas
e
.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
18
Copyright © 2018 Pearson Education, Ltd.
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26)Ral
l
yCompanymanuf
ac
t
ur
e
sgar
a
ges
t
or
a
ges
ys
t
e
msf
orhome
owne
r
s
.I
tus
e
sanor
malc
os
t
i
ng
s
ys
t
e
m wi
t
ht
wodi
r
e
c
tc
os
tc
a
t
e
gor
i
e
s-di
r
e
c
tma
t
e
r
i
al
sanddi
r
e
c
tl
abor-anonei
ndi
r
e
c
t
c
os
tpool
,
manuf
ac
t
ur
i
ngove
r
he
adc
os
t
s
.
For2018:
Budge
t
e
dmanuf
ac
t
ur
i
ngove
r
he
adc
os
t
s$1,
000,
000
Budge
t
e
dmanuf
ac
t
ur
i
ngl
abor
hour
s20,
000hour
s
Ac
t
ualmanuf
ac
t
ur
i
ngove
r
he
adc
os
t
s$1,
100,
000
Ac
t
ualdi
r
e
c
tmanuf
ac
t
ur
i
ngl
abor
hour
s22,
000
Ac
t
ualdi
r
e
c
tma
t
e
r
i
alc
os
t
s$10,
000
Ac
t
ualdi
r
e
c
tmanuf
ac
t
ur
i
ngl
aborhour
s200
Ac
t
ualdi
r
e
c
tmanuf
ac
t
ur
i
ngl
aborr
a
t
e$20pe
rhour
Re
qui
r
ed:
Cal
c
ul
a
t
et
het
ot
almanuf
ac
t
ur
i
ngc
os
t
sus
i
ngnor
malc
os
t
i
ng.
Ans
we
r
:$24,000 = $10,000 + (200 x $20) + (200 x $50)
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
27)Compani
e
sof
t
e
nus
emul
t
i
pl
ec
os
t
al
l
oc
a
t
i
onbas
e
st
oal
l
oc
a
t
ei
ndi
r
e
c
tc
os
t
sbe
c
aus
edi
ffe
r
e
nti
ndi
r
e
c
t
c
os
t
sha
vedi
ffe
r
e
ntc
os
tdr
i
ve
r
s
.
Ans
we
r
:TRUE
Di
ff:
1
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
28)Ama
t
e
r
i
al
s
r
e
qui
s
i
t
i
onr
e
c
or
di
sane
xampl
eofas
our
c
edoc
ume
nt
.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
29)Al
lc
os
t
sot
he
rt
handi
r
e
c
tma
t
e
r
i
al
sanddi
r
e
c
tmanuf
ac
t
ur
i
ngl
aborar
ec
l
as
s
i
fie
dasi
ndi
r
e
c
tc
os
t
s
.
Ans
we
r
:TRUE
Di
ff:
1
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
30)Tos
moot
hfluc
t
ua
t
i
ngl
e
ve
l
sofout
put
,s
e
par
a
t
ei
ndi
r
e
c
t
c
os
tr
a
t
e
ss
houl
dbec
al
c
ul
a
t
e
df
ore
ac
h
mont
h.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Tos
moot
hs
e
as
onalc
os
t
sandfluc
t
ua
t
i
ngl
e
ve
l
sofout
put
,i
ndi
r
e
c
t
c
os
tr
a
t
e
ss
houl
dbe
c
al
c
ul
a
t
e
donanannualbas
i
s
.
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
19
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31)Gr
ounds
mai
nt
e
nanc
ec
os
t
si
nc
ur
r
e
ddur
i
ngt
hes
umme
rmont
hswi
l
ldi
s
t
or
ti
ndi
r
e
c
t
c
os
tr
a
t
e
st
ha
t
ar
ec
omput
e
dmont
hl
y
.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
32)Oner
e
as
onf
orus
i
ngl
onge
rt
i
mepe
r
i
odst
oc
al
c
ul
a
t
ei
ndi
r
e
c
t
c
os
tr
a
t
e
si
ss
e
as
onalc
os
tfluc
t
ua
t
i
ons
.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
33)Wha
tar
et
hedi
r
e
c
tc
os
t
sofaj
obandi
nwhi
c
hs
our
c
edoc
ume
nt
sar
et
he
yr
e
c
or
de
d?
Ans
we
r
:Thedi
r
e
c
tc
os
t
sofaj
obar
edi
r
e
c
tma
t
e
r
i
al
sanddi
r
e
c
tl
abor
.Di
r
e
c
tma
t
e
r
i
al
sar
er
e
c
or
de
di
na
bas
i
cs
our
c
edoc
ume
ntc
al
l
e
dama
t
e
r
i
al
s
r
e
qui
s
i
t
i
onr
e
c
or
d,whi
c
hc
ont
ai
nsi
nf
or
ma
t
i
onaboutt
hec
os
tof
di
r
e
c
tma
t
e
r
i
al
sus
e
donas
pe
c
i
ficj
obandi
nas
pe
c
i
ficde
par
t
me
nt
.Di
r
e
c
tmanuf
ac
t
ur
i
ngl
abori
s
r
e
c
or
de
di
nal
abor
t
i
mes
he
e
t
,whi
c
hc
ont
ai
nsi
nf
or
ma
t
i
onaboutt
heamountofl
abort
i
meus
e
df
ora
s
pe
c
i
ficj
obi
nas
pe
c
i
ficde
par
t
me
nt
.
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
34)Wha
ti
st
hedi
ffe
r
e
nc
ebe
t
we
e
nanac
t
ualc
os
ts
ys
t
e
m andanor
malc
os
ts
ys
t
e
m?
Ans
we
r
:Ana
c
t
ualc
os
ts
ys
t
e
mi
sonet
ha
tt
r
a
c
e
sdi
r
e
c
tc
os
t
st
oac
os
tobj
e
c
tbyus
i
ngt
hea
c
t
ualdi
r
e
c
t
c
os
t
r
a
t
e
st
i
me
st
heac
t
ualquant
i
t
i
e
sofdi
r
e
c
t
c
os
ti
nput
s
,andal
l
oc
a
t
e
si
ndi
r
e
c
tc
os
t
sbas
e
dont
heac
t
ual
i
ndi
r
e
c
tc
os
tr
a
t
e
st
i
me
st
hea
c
t
ualquant
i
t
i
e
soft
hec
os
t
al
l
oc
a
t
i
onbas
e
s
.Anor
malc
os
ts
ys
t
e
mi
sonet
ha
t
t
r
ac
e
sdi
r
e
c
tc
os
t
st
oac
os
tobj
e
c
tbyus
i
ngt
heac
t
ualdi
r
e
c
t
c
os
tr
a
t
e
st
i
me
st
heac
t
ualquant
i
t
i
e
sofdi
r
e
c
t
c
os
ti
nput
s
,andal
l
oc
a
t
e
si
ndi
r
e
c
tc
os
t
sbas
e
dont
hebudge
t
e
di
ndi
r
e
c
tc
os
tr
a
t
e
st
i
me
st
hea
c
t
ual
quant
i
t
i
e
soft
hec
os
t
al
l
oc
a
t
i
onbas
e
s
.Bot
hs
ys
t
e
mst
r
ac
edi
r
e
c
tc
os
t
st
oj
obst
hes
amewa
y
.Anac
t
ualc
os
t
s
ys
t
e
mt
r
ac
e
si
ndi
r
e
c
tc
os
t
st
oj
obsus
i
nga
c
t
uali
ndi
r
e
c
tc
os
tr
a
t
e
s
,butanor
malc
os
ts
ys
t
e
m us
e
sbudge
t
e
d
i
ndi
r
e
c
tc
os
tr
a
t
e
st
ot
r
ac
ei
ndi
r
e
c
tc
os
t
st
oj
obs
.
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
20
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35)Fore
ac
hi
t
e
m be
l
ow i
ndi
c
a
t
et
hes
our
c
edoc
ume
nt
st
ha
twoul
dmos
tl
i
ke
l
yaut
hor
i
zet
hej
our
nale
nt
r
y
i
naj
obc
os
t
i
ngs
ys
t
e
m.
Re
qui
r
ed:
a
. di
r
e
c
tma
t
e
r
i
al
spur
c
has
e
d
b. di
r
e
c
tma
t
e
r
i
al
sus
e
d
c
. di
r
e
c
tmanuf
ac
t
ur
i
ngl
abor
d. i
ndi
r
e
c
tmanuf
ac
t
ur
i
ngl
abor
e
. fini
s
he
dgoodsc
ont
r
ol
f
. c
os
tofgoodss
ol
d
Ans
we
r
:
a
. pur
c
has
ei
nvoi
c
e
b. Ma
t
e
r
i
al
sr
e
qui
s
i
t
i
onr
e
c
or
d
c
.l
abort
i
mec
ar
d/r
e
c
or
d
d. l
abort
i
mec
ar
d
e
.j
obc
os
tr
e
c
or
d
f
. s
al
e
si
nvoi
c
e
Di
ff:
2
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e
c
t
i
ve
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AACSB:Anal
yt
i
c
alt
hi
nki
ng
36)Nor
malc
os
t
i
ngi
same
t
hodofj
obc
os
t
i
ngt
ha
tal
l
oc
a
t
e
sani
ndi
r
e
c
tc
os
tbas
e
dont
hea
c
t
uali
ndi
r
e
c
t
c
os
tr
a
t
et
i
me
st
heac
t
ualquant
i
t
yoft
hec
os
t
al
l
oc
a
t
i
onbas
e
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Ac
t
ualc
os
t
i
ngi
same
t
hodofj
obc
os
t
i
ngt
ha
tal
l
oc
a
t
e
sani
ndi
r
e
c
tc
os
tbas
e
dont
hea
c
t
ual
i
ndi
r
e
c
t
c
os
tr
a
t
et
i
me
st
hea
c
t
ualquant
i
t
yoft
hec
os
t
al
l
oc
a
t
i
onbas
e
.
Di
ff:
2
Obj
e
c
t
i
ve
:4
AACSB:Anal
yt
i
c
alt
hi
nki
ng
4.
5 Obj
e
c
t
i
ve4.
5
1)Thebudge
t
e
di
ndi
r
e
c
t
c
os
tr
a
t
ei
sc
al
c
ul
a
t
e
d________.
A)a
tt
hebe
gi
nni
ngoft
heye
ar
B)dur
i
ngt
heye
ar
C)a
tt
hee
ndofe
ac
hquar
t
e
r
D)a
tt
hee
ndoft
heye
a
r
Ans
we
r
:A
Di
ff:
1
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
21
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2)Thedi
ffe
r
e
nc
ebe
t
we
e
na
c
t
ualc
os
t
i
ngandnor
malc
os
t
i
ngi
s________.
A)nor
malc
os
t
i
ngus
e
sac
t
ualquant
i
t
i
e
sofdi
r
e
c
t
c
os
t
s
B)a
c
t
ualc
os
t
i
ngus
e
sa
c
t
ualquant
i
t
i
e
sofdi
r
e
c
t
c
os
t
s
C)nor
malc
os
t
i
ngus
e
sbudge
t
e
di
ndi
r
e
c
t
c
os
t
s
D)ac
t
ualc
os
t
i
ngus
e
sa
c
t
ualquant
i
t
i
e
sofc
os
t
al
l
oc
a
t
i
onbas
e
s
Ans
we
r
:C
Di
ff:
1
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
3)Whi
c
hoft
hef
ol
l
owi
ngs
t
a
t
e
me
nt
saboutnor
malc
os
t
i
ngi
st
r
ue
?
A)Di
r
e
c
tc
os
t
sandi
ndi
r
e
c
tc
os
t
sar
et
r
ac
e
dus
i
nganac
t
ualr
a
t
e
.
B)Di
r
e
c
tc
os
t
sandi
ndi
r
e
c
tc
os
t
sar
et
r
ac
e
dus
i
ngbudge
t
e
dr
a
t
e
s
.
C)Di
r
e
c
tc
os
t
sar
et
r
ac
e
dus
i
ngabudge
t
e
dr
a
t
e
,andi
ndi
r
e
c
tc
os
t
sar
eal
l
oc
a
t
e
dus
i
nganac
t
ualr
a
t
e
.
D)Di
r
e
c
tc
os
t
sar
et
r
a
c
e
dus
i
nganac
t
ualr
a
t
e
,andi
ndi
r
e
c
tc
os
t
sar
eal
l
oc
a
t
e
dus
i
ngabudge
t
e
dr
a
t
e
.
Ans
we
r
:D
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
4)Whe
nus
i
nganor
malc
os
t
i
ngs
ys
t
e
m,
manuf
ac
t
ur
i
ngove
r
he
adi
sal
l
oc
a
t
e
dus
i
ngt
he________
manuf
ac
t
ur
i
ngove
r
he
adr
a
t
eandt
he________quant
i
t
yoft
heal
l
oc
a
t
i
onbas
e
.
A)budge
t
e
d;a
c
t
ual
B)budge
t
e
d;budge
t
e
d
C)a
c
t
ual
;budge
t
e
d
D)ac
t
ual
;ac
t
ual
Ans
we
r
:A
Di
ff:
1
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
5)Whi
c
hoft
hef
ol
l
owi
ngs
t
a
t
e
me
nt
saboutac
t
ualc
os
t
i
ngi
st
r
ue
?
A)Manuf
ac
t
ur
i
ngc
os
t
sofaj
obar
ea
vai
l
abl
ee
ar
l
i
e
runde
rac
t
ualc
os
t
i
ng.
B)Cor
r
e
c
t
i
veac
t
i
onsc
anbei
mpl
e
me
nt
e
ds
oone
runde
rac
t
ualc
os
t
i
ng.
C)Ac
t
ualc
os
t
i
ngus
e
sbudge
t
e
di
ndi
r
e
c
t
c
os
tr
a
t
e
sc
al
c
ul
a
t
e
dannual
l
y
.
D)Ac
t
ualc
os
t
i
ngus
e
sa
c
t
uali
ndi
r
e
c
t
c
os
tr
a
t
e
sc
al
c
ul
a
t
e
dannual
l
y
.
Ans
we
r
:D
Di
ff:
1
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
22
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6)For2018,Fr
ankl
i
nManuf
ac
t
ur
i
ngus
e
smac
hi
ne
hour
sast
heonl
yove
r
he
adc
os
t
al
l
oc
a
t
i
onbas
e
.The
e
s
t
i
ma
t
e
dmanuf
ac
t
ur
i
ngove
r
he
adc
os
t
sar
e$300,
000ande
s
t
i
ma
t
e
dmac
hi
nehour
sar
e50,
000.Theac
t
ual
manuf
ac
t
ur
i
ngove
r
he
adc
os
t
sar
e$420,
000andac
t
ua
lmac
hi
nehour
sar
e60,
000.
Us
i
ngj
obc
os
t
i
ng,t
he2018budge
t
e
dmanuf
ac
t
ur
i
ngove
r
he
adr
a
t
ei
s________.(
Roundt
hefinalans
we
rt
o
t
hene
ar
e
s
tc
e
nt
.
)
A)$8.
40pe
rmac
hi
ne
hour
B)$5.
00pe
rmac
hi
ne
hour
C)$7.
00pe
rmac
hi
ne
hour
D)$6.
00pe
rmac
hi
ne
hour
Ans
we
r
:D
Expl
ana
t
i
on:$300,
000/50,
000mh=$6.
00pe
rmac
hi
ne
hour
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ff:
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e
c
t
i
ve
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i
c
a
t
i
onofknowl
e
dge
7)For2018,Fr
ankl
i
nManuf
ac
t
ur
i
ngus
e
smac
hi
ne
hour
sast
heonl
yove
r
he
adc
os
t
al
l
oc
a
t
i
onbas
e
.The
e
s
t
i
ma
t
e
dmanuf
ac
t
ur
i
ngove
r
he
adc
os
t
sar
e$340,
000ande
s
t
i
ma
t
e
dmac
hi
nehour
sar
e40,
000.Theac
t
ual
manuf
ac
t
ur
i
ngove
r
he
adc
os
t
sar
e$450,
000andac
t
ua
lmac
hi
nehour
sar
e50,
000.Wha
ti
st
hedi
ffe
r
e
nc
e
be
t
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e
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8)SkyHi
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10)Mant
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12)Lanc
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l
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13)Lanc
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14)Lanc
e
l
otManuf
ac
t
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i
ngi
sas
mal
lt
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ur
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hour
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hes
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adc
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15)Appl
eVal
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e
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ort
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16)Appl
eVal
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e
yCor
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onus
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obc
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onde
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rar
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ac
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29
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17)Appl
eVal
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e
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ort
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:
Di
r
e
c
tma
t
e
r
i
al
s
Di
r
e
c
tmanuf
ac
t
ur
i
ngl
abor
Manuf
ac
t
ur
i
ngove
r
he
ad
Depar
t
mentA
$600,
000
$100,
000
$400,
000
Depar
t
mentB
$100,
000
$600,
000
$300,
000
Theac
t
ualma
t
e
r
i
alandl
aborc
os
t
sc
har
ge
dt
oJ
ob#432we
r
easf
ol
l
ows
:
Tot
al
$28,
000
Di
r
e
c
tma
t
e
r
i
al
s
:
Di
r
e
c
tl
abor
:
De
par
t
me
ntA
De
par
t
me
ntB
$18,
000
$12,
000
$30,
000
Appl
eVal
l
e
yappl
i
e
smanuf
ac
t
ur
i
ngove
r
he
adc
os
t
st
oj
obsont
hebas
i
sofdi
r
e
c
tmanuf
ac
t
ur
i
ngl
aborc
os
t
us
i
ngde
par
t
me
nt
alr
a
t
e
sde
t
e
r
mi
ne
da
tt
hebe
gi
nni
ngoft
heye
ar
.
Manuf
ac
t
ur
i
ngove
r
he
adc
os
t
sal
l
oc
a
t
e
dt
oJ
ob#432t
ot
al________.
A)$78,
000
B)$12,
000
C)$36,
000
D)$48,
000
Ans
we
r
:A
Expl
ana
t
i
on:[
(
$18,
000×$400,
000/$100,
000)
]+[
$12,
000×$300,
000/$600,
000]=$78,
000
Di
ff:
3
Obj
e
c
t
i
ve
:5
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
30
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18)El
i
t
eSt
a
t
i
onar
yI
nc
.e
mpl
oys20f
ul
l
t
i
mee
mpl
oye
e
sand10t
r
ai
ne
e
s
.Di
r
e
c
tandi
ndi
r
e
c
tc
os
t
sar
e
appl
i
e
donapr
of
e
s
s
i
onall
abor
hourbas
i
st
ha
ti
nc
l
ude
sbot
he
mpl
oye
eandt
r
ai
ne
ehour
s
.Fol
l
owi
ngi
s
i
nf
or
ma
t
i
onf
or2018:
I
ndi
r
e
c
tc
os
t
s
Annuals
al
ar
yofe
ac
he
mpl
oye
e
Annuals
al
ar
yofe
ac
ht
r
ai
ne
e
Tot
alpr
of
e
s
s
i
onall
abor
hour
s
Budget
$300,
000
$200,
000
$35,
000
20,
000dl
h
Ac
t
ual
$400,
000
$210,
000
$40,
000
40,
000dl
h
Wha
tar
et
hebudge
t
e
ddi
r
e
c
t
c
os
tr
a
t
eandt
hebudge
t
e
di
ndi
r
e
c
t
c
os
tr
a
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e
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e
s
pe
c
t
i
ve
l
y
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rpr
of
e
s
s
i
onal
l
abor
hour
?(
Roundt
hefinalans
we
r
st
ot
hene
ar
e
s
tc
e
nt
.
)
A)$200.
00;$16.
75
B)$217.
50;
$15.
00
C)$115.
00;$10.
00
D)$135.
00;$10.
00
Ans
we
r
:B
Expl
ana
t
i
on:[
(
$200,
000×20)+(
$35,
000×10)
]/20,
000=$217.
50budge
t
e
ddi
r
e
c
tr
a
t
e
$300,
000/20,
000=$15.
00budge
t
e
di
ndi
r
e
c
tr
a
t
e
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
19)El
i
t
eSt
a
t
i
onar
ye
mpl
oys20f
ul
l
t
i
mee
mpl
oye
e
sand10t
r
ai
ne
e
s
.Di
r
e
c
tandi
ndi
r
e
c
tc
os
t
sar
eappl
i
e
d
onapr
of
e
s
s
i
onall
abor
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i
st
ha
ti
nc
l
ude
sbot
he
mpl
oye
eandt
r
ai
ne
ehour
s
.Fol
l
owi
ngi
s
i
nf
or
ma
t
i
onf
or2018:
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ndi
r
e
c
tc
os
t
s
Annuals
al
ar
yofe
ac
he
mpl
oye
e
Annuals
al
ar
yofe
ac
ht
r
ai
ne
e
Tot
alpr
of
e
s
s
i
onall
abor
hour
s
Budget
$300,
000
$200,
000
$35,
000
20,
000dl
h
Ac
t
ual
$400,
000
$210,
000
$40,
000
40,
000dl
h
How muc
hs
houl
dac
l
i
e
ntbebi
l
l
e
di
nanor
malc
os
t
i
ngs
ys
t
e
m whe
n1,
000pr
of
e
s
s
i
onall
abor
hour
sar
e
us
e
d?
A)$215,
000
B)$125,
000
C)$130,
000
D)$145,
000
Ans
we
r
:C
Expl
ana
t
i
on:[
(
$210,
000×20)+(
$40,
000×10)
]/40,
000×1,
000=$115,
000
+$300,
000/20,
000×1,
000
= 15,
000
$130,
000
Di
ff:
3
Obj
e
c
t
i
ve
:5
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
31
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20)El
i
t
eSt
a
t
i
onar
ye
mpl
oys20f
ul
l
t
i
mee
mpl
oye
e
sand10t
r
ai
ne
e
s
.Di
r
e
c
tandi
ndi
r
e
c
tc
os
t
sar
eappl
i
e
d
onapr
of
e
s
s
i
onall
abor
hourbas
i
st
ha
ti
nc
l
ude
sbot
he
mpl
oye
eandt
r
ai
ne
ehour
s
.Fol
l
owi
ngi
s
i
nf
or
ma
t
i
onf
or2018:
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ndi
r
e
c
tc
os
t
s
Annuals
al
ar
yofe
ac
he
mpl
oye
e
Annuals
al
ar
yofe
ac
ht
r
ai
ne
e
Tot
alpr
of
e
s
s
i
onall
abor
hour
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Budget
$250,
000
$200,
000
$40,
000
40,
000dl
h
Ac
t
ual
$400,
000
$250,
000
$45,
000
50,
000dl
h
Whe
nanor
malc
os
t
i
ngs
ys
t
e
mi
sus
e
d,c
l
i
e
nt
sus
i
ngpr
opor
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i
ona
t
e
l
ymor
ef
ul
l
t
i
mee
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e
st
han
t
r
ai
ne
e
swi
l
l________.
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rbi
l
l
e
df
ora
c
t
ualr
e
s
our
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e
sus
e
d
B)beunde
rbi
l
l
e
df
orac
t
ualr
e
s
our
c
e
sus
e
d
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l
l
e
dac
c
ur
a
t
e
l
yf
orac
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ualr
e
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our
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e
sus
e
d
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e
s
ul
ti
nanunde
ral
l
oc
a
t
i
onofdi
r
e
c
tc
os
t
s
Ans
we
r
:B
Di
ff:
3
Obj
e
c
t
i
ve
:5
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
21)Ac
t
ualc
os
t
i
nghe
l
psmana
ge
r
sge
ti
nf
or
ma
t
i
one
ar
l
i
e
randt
akec
or
r
e
c
t
i
veme
as
ur
e
st
oi
mpr
ovel
abor
e
ffic
i
e
nc
y
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Nor
malc
os
t
i
nghe
l
psmana
ge
r
sge
ti
nf
or
ma
t
i
one
ar
l
i
e
randt
akec
or
r
e
c
t
i
veme
as
ur
e
st
o
i
mpr
ovel
abore
ffic
i
e
nc
y
.
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
22)Thebudge
t
e
di
ndi
r
e
c
tc
os
tr
a
t
ei
sa
c
t
uali
ndi
r
e
c
tc
os
t
sdi
vi
de
dbybudge
t
e
dquant
i
t
yoft
hec
os
t
al
l
oc
a
t
i
onbas
e
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Thebudge
t
e
di
ndi
r
e
c
tc
os
tr
a
t
ei
sbudge
t
e
di
ndi
r
e
c
tc
os
t
sdi
vi
de
dbybudge
t
e
dquant
i
t
yof
t
hec
os
tal
l
oc
a
t
i
onbas
e
.
Di
ff:
2
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
23)Di
r
e
c
tc
os
t
sar
et
r
ac
e
dt
hes
amewa
yf
orac
t
ualc
os
t
i
ngandnor
malc
os
t
i
ng.
Ans
we
r
:TRUE
Di
ff:
1
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
32
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24)Nor
malc
os
t
i
ngas
s
i
gnsi
ndi
r
e
c
tc
os
t
sbas
e
donana
c
t
uali
ndi
r
e
c
t
c
os
tr
a
t
e
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Nor
malc
os
t
i
ngas
s
i
gnsi
ndi
r
e
c
tc
os
t
sbas
e
donabudge
t
e
dr
a
t
e
.
Di
ff:
1
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
25)Abudge
t
e
di
ndi
r
e
c
t
c
os
tr
a
t
ei
sc
omput
e
df
ore
ac
hc
os
tpoolus
i
ngbudge
t
e
di
ndi
r
e
c
tc
os
t
sandt
he
budge
t
e
dquant
i
t
yoft
hec
os
t
al
l
oc
a
t
i
onbas
e
.
Ans
we
r
:TRUE
Di
ff:
1
Obj
e
c
t
i
ve
:5
AACSB:Anal
yt
i
c
alt
hi
nki
ng
26)Fornor
malc
os
t
i
ng,e
ve
nt
hought
hei
ndi
r
e
c
t
c
os
tr
a
t
ei
sbas
e
donac
t
ual
,i
ndi
r
e
c
tc
os
t
sar
eal
l
oc
a
t
e
dt
o
pr
oduc
t
sbas
e
dont
henor
malc
apac
i
t
yoft
hec
os
t
al
l
oc
a
t
i
onbas
e
.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Fornor
malc
os
t
i
ng,e
ve
nt
hought
hei
ndi
r
e
c
t
c
os
tr
a
t
ei
sbas
e
done
s
t
i
ma
t
e
s
,i
ndi
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tc
os
t
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ar
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l
oc
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t
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opr
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ualquant
i
t
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al
l
oc
a
t
i
onbas
e
.
Di
ff:
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ve
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ng
27)Chi
e
fManuf
ac
t
ur
i
ngi
sas
mal
lt
e
xt
i
l
emanuf
ac
t
ur
e
rus
i
ngmac
hi
ne
hour
sast
hes
i
ngl
ei
ndi
r
e
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t
c
os
t
r
a
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et
oal
l
oc
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t
emanuf
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ur
i
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r
he
adc
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st
ot
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ont
r
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ddur
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ar
.Thef
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e
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t
i
ma
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epr
ovi
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df
ort
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ort
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ompanyandf
ort
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r
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ur
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abor
Manuf
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he
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ne
hour
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Company
Some
r
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etHi
ghSc
hoolJ
ob
$25,
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$600
$5,
000
$200
$20,
000
40,
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800mh
Re
qui
r
ed:
a
. ForChi
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ur
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ng,de
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e
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mi
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heannualmanuf
ac
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ur
i
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r
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al
l
oc
a
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i
onr
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heamountofmanuf
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ur
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t
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l
oc
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t
e
dt
ot
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e
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ort
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s
e
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Ans
we
r
:
6a
.
Manuf
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abor
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omi
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ar
:
33
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Di
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abor
hour
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Manuf
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000
Theac
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ompanys
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abor
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ki
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34
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4.
6 Obj
e
c
t
i
ve4.
6
1)I
nanor
malc
os
t
i
ngs
ys
t
e
m,t
heManuf
ac
t
ur
i
ngOve
r
he
adCont
r
olac
c
ount________.
A)i
si
nc
r
e
as
e
dbyal
l
oc
a
t
e
dmanuf
ac
t
ur
i
ngove
r
he
ad
B)i
sc
r
e
di
t
e
dwi
t
hamount
st
r
ans
f
e
r
r
e
dt
oWor
k
i
nPr
oc
e
s
s
C)i
sde
c
r
e
as
e
dbyal
l
oc
a
t
e
dmanuf
ac
t
ur
i
ngove
r
he
ad
D)i
sde
bi
t
e
dwi
t
ha
c
t
ualove
r
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adc
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t
s
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ff:
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e
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t
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ve
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yt
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2)TheMa
t
e
r
i
al
sCont
r
olac
c
ounti
si
nc
r
e
as
e
dwhe
n________.
A)di
r
e
c
tma
t
e
r
i
al
sar
epur
c
has
e
d
B)i
ndi
r
e
c
tma
t
e
r
i
al
sar
es
ol
d
C)ma
t
e
r
i
al
sar
er
e
qui
s
i
t
i
one
df
orpr
oduc
t
i
on
D)ma
t
e
r
i
al
sar
ec
onve
r
t
e
dt
ofini
s
he
dgoods
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ff:
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e
c
t
i
ve
:6
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yt
i
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alt
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3)Whi
c
hoft
hef
ol
l
owi
ngi
st
r
ueoft
heWor
k
i
nPr
oc
e
s
sCont
r
olac
c
ount
?
A)I
tt
r
ac
ksal
ldi
r
e
c
tma
t
e
r
i
alpur
c
has
e
s
.
B)I
t
sbal
anc
ei
st
hes
um ofamount
sf
r
om al
li
npr
oc
e
s
si
ndi
vi
dualj
obc
os
tr
e
c
or
ds
.
C)I
ti
sane
xpe
ns
eac
c
ount
.
D)I
tt
r
ac
ksove
r
he
adc
os
t
si
npr
oc
e
s
sf
r
om be
gi
nni
ngt
hr
oughc
ompl
e
t
i
on.
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Di
ff:
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e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
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nki
ng
4)Whi
c
hoft
hef
ol
l
owi
ngge
ne
r
all
e
dge
rac
c
ount
swi
l
lha
veas
ubs
i
di
ar
yl
e
dge
rac
c
ount
?
A)Cos
tofGoodsSol
dac
c
ount
B)Wor
k
i
nPr
oc
e
s
sCont
r
olac
c
ount
C)J
oe
'
sAc
c
ount
sRe
c
e
i
vabl
es
ubs
i
di
ar
yac
c
ount
D)Ope
r
a
t
i
ngExpe
ns
e
sac
c
ount
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Di
ff:
1
Obj
e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
hi
nki
ng
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5)Whi
c
hoft
hef
ol
l
owi
ngi
nc
r
e
as
e
s(
ar
ede
bi
t
e
dt
o)t
heWor
k
i
nPr
oc
e
s
sCont
r
olac
c
ount
?
A)ac
t
ualpl
anti
ns
ur
anc
ec
os
t
s
B)c
us
t
ome
rs
e
r
vi
c
e
sc
os
t
s
C)mar
ke
t
i
nge
xpe
ns
e
s
D)di
r
e
c
tmanuf
ac
t
ur
i
ngl
aborc
os
t
s
Ans
we
r
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Di
ff:
2
Obj
e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
hi
nki
ng
6)Whe
n$10,
0000di
r
e
c
tma
t
e
r
i
al
sar
er
e
qui
s
i
t
i
one
d,whi
c
hoft
hef
ol
l
owi
ngwoul
dbet
hec
or
r
e
c
tj
our
nal
e
nt
r
y?
A)Manuf
ac
t
ur
i
ngOve
r
he
adCont
r
ol $10,
000
Ma
t
e
r
i
al
sCont
r
ol
$10,
000
B)Wor
k
i
nPr
oc
e
s
sCont
r
ol
$10,
000
Ma
t
e
r
i
al
sCont
r
ol
$10,
000
C)Ma
t
e
r
i
al
sCont
r
ol
$10,
000
Wor
k
i
nPr
oc
e
s
sCont
r
ol
$10,
000
D)Ac
c
ount
sPa
yabl
eCont
r
ol
$10,
000
Ma
t
e
r
i
al
sCont
r
ol
$10,
000
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Di
ff:
2
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e
c
t
i
ve
:6
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
7)Pa
yme
ntoft
hef
ac
t
or
yr
e
ntwoul
dr
e
qui
r
ede
bi
t
sandc
r
e
di
t
st
owhi
c
hac
c
ount
s
?
A)De
bi
t
:Wor
k
i
nPr
oc
e
s
sCont
r
olac
c
ount
Cr
e
di
t
:Cas
h
B)De
bi
t
:Manuf
ac
t
ur
i
ngOve
r
he
adCont
r
olac
c
ount
Cr
e
di
t
:Cas
h
C)De
bi
t
:Cos
tofGoodsSol
dac
c
ount
Cr
e
di
t
:Pr
e
pai
dRe
nt
D)De
bi
t
:Fa
c
t
or
yDe
pr
e
c
i
a
t
i
onac
c
ount
Cr
e
di
t
:Ac
c
umul
a
t
e
dDe
pr
e
c
i
a
t
i
onCont
r
ol
Ans
we
r
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Di
ff:
2
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e
c
t
i
ve
:6
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
8)Whi
c
hoft
hef
ol
l
owi
ngi
st
r
ueofpl
antut
i
l
i
t
yc
os
t
s
?
A)I
ti
nc
r
e
as
e
st
heMa
t
e
r
i
al
sCont
r
olac
c
ount
.
B)I
ti
nc
r
e
as
e
st
heManuf
ac
t
ur
i
ngOve
r
he
adCont
r
olac
c
ount
.
C)I
ti
nc
r
e
as
e
st
heWor
k
i
nPr
oc
e
s
sCont
r
olac
c
ount
.
D)I
ti
sadi
r
e
c
tc
os
t
.
Ans
we
r
:B
Di
ff:
1
Obj
e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
hi
nki
ng
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9)Ac
t
ual(
r
a
t
he
rt
hanal
l
oc
a
t
e
d)manuf
ac
t
ur
i
ngove
r
he
adc
os
t
sar
efir
s
tr
e
c
or
de
di
nt
he________.
A)Wor
k
i
nPr
oc
e
s
sCont
r
olac
c
ount
B)Fi
ni
s
he
dGoodsCont
r
olac
c
ount
C)Manuf
ac
t
ur
i
ngOve
r
he
adCont
r
olac
c
ount
D)Cos
tofGoodsSol
dac
c
ount
Ans
we
r
:C
Di
ff:
2
Obj
e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
hi
nki
ng
10)Thee
ndi
ngbal
anc
ei
nt
heWor
k
i
nPr
oc
e
s
sCont
r
olac
c
ountr
e
pr
e
s
e
nt
st
hec
os
t
sofal
lj
obst
ha
t
________.
A)ha
venotbe
e
nc
ompl
e
t
e
d
B)ha
vebe
e
nc
ompl
e
t
e
dbutnots
ol
d
C)ha
vebe
e
nc
ompl
e
t
e
dands
ol
dt
oc
us
t
ome
r
s
D)ar
er
e
por
t
e
dont
hei
nc
omes
t
a
t
e
me
nt
Ans
we
r
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Di
ff:
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e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
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nki
ng
11)Fore
xt
e
r
nal
l
yr
e
por
t
e
di
nve
nt
or
yc
os
t
s
,t
heWor
k
i
nPr
oc
e
s
sCont
r
olac
c
ounti
si
nc
r
e
as
e
d(
de
bi
t
e
d)by
________.
A)mar
ke
t
i
ngc
os
t
s
B)al
l
oc
a
t
e
dpl
antut
i
l
i
t
yc
os
t
s
C)t
hepur
c
has
ec
os
t
sofdi
r
e
c
tandi
ndi
r
e
c
tma
t
e
r
i
al
s
D)c
us
t
ome
r
s
e
r
vi
c
ec
os
t
s
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we
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ff:
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e
c
t
i
ve
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yt
i
c
alt
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nki
ng
12)Whi
c
hac
c
ounti
sde
bi
t
e
di
fma
t
e
r
i
al
sc
os
t
i
ng$
100,
000ar
es
ol
d?
A)Re
ve
nue
sac
c
ount
B)Wor
k
i
nPr
oc
e
s
sCont
r
olac
c
ount
C)Ma
t
e
r
i
al
sCont
r
olac
c
ount
D)Cos
tofGoodsSol
dac
c
ount
Ans
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Di
ff:
2
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e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
hi
nki
ng
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13)Whi
c
hac
c
ounti
sc
r
e
di
t
e
di
fdi
r
e
c
tma
t
e
r
i
al
sof$28,
000andi
ndi
r
e
c
tma
t
e
r
i
al
sof$7,
000ar
es
e
ntt
ot
he
manuf
ac
t
ur
i
ngpl
antfloor
?
A)Manuf
ac
t
ur
i
ngOve
r
he
adCont
r
olf
or$35,
000
B)Wor
k
i
nPr
oc
e
s
sCont
r
olf
or$35,
000
C)Ac
c
ount
sPa
yabl
eCont
r
olf
or$21,
000
D)Ma
t
e
r
i
al
sCont
r
olf
or$35,
000
Ans
we
r
:D
Di
ff:
2
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e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
hi
nki
ng
14)Whi
c
hoft
hef
ol
l
owi
ngi
t
e
msi
sde
bi
t
e
dt
ot
heWor
k
i
nPr
oc
e
s
sac
c
ount
?
A)al
l
oc
a
t
e
dmanuf
ac
t
ur
i
ngove
r
he
ad
B)c
ompl
e
t
e
dgoodst
r
ans
f
e
r
r
e
doutoft
hepl
ant
C)ac
c
umul
a
t
e
dde
pr
e
c
i
a
t
i
ononfix
e
das
s
e
t
s
D)ac
c
ount
sr
e
c
e
i
vabl
e
Ans
we
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ff:
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e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
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nki
ng
15)Whi
c
hac
c
ountwoul
dbec
r
e
di
t
e
di
ft
hef
ol
l
owi
ngl
aborwa
ge
swe
r
ei
nc
ur
r
e
di
naf
ur
ni
t
ur
e
manuf
ac
t
ur
i
ngc
ompany?
As
s
e
mbl
ywor
ke
r
s
J
ani
t
or
s
$20,
000
$11,
000
A)Wor
k
i
nPr
oc
e
s
sCont
r
ol
,31,
000
B)Manuf
ac
t
ur
i
ngOve
r
he
adCont
r
ol
,31,
000
C)Wa
ge
sPa
yabl
eCont
r
ol
,31,
000
D)Ac
c
ount
sPa
yabl
eCont
r
ol
,31,
000
Ans
we
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ff:
2
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e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
hi
nki
ng
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16)Manuf
ac
t
ur
i
ngove
r
he
adc
os
t
si
nc
ur
r
e
df
ort
hemont
har
e
:
Ut
i
l
i
t
i
e
s
De
pr
e
c
i
a
t
i
onone
qui
pme
nt
Re
pai
r
s
$45,
000
$27,
000
$17,
000
Whi
c
hac
c
ounti
sde
bi
t
e
das
s
umi
ngut
i
l
i
t
i
e
sandr
e
pai
r
swe
r
eonac
c
ount
?
A)Manuf
ac
t
ur
i
ngOve
r
he
adCont
r
ol
,89,
000
B)Ut
i
l
i
t
i
e
sOve
r
he
adCont
r
ol
,45,
000
C)Ac
c
umul
a
t
e
dDe
pr
e
c
i
a
t
i
onCont
r
ol
,27,
000
D)Ac
c
ount
sPa
yabl
eCont
r
ol
,62,
000
Ans
we
r
:A
Di
ff:
2
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e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
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nki
ng
17)Whi
c
hoft
hef
ol
l
owi
ngs
t
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39
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19)Ac
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22)Candl
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sof$44,
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alor
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A)$60,
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:B
Expl
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DU $44,
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300×$25)+MOH 24,
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une2018t
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24)Fr
ankl
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nI
nc
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abor
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ac
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ount
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une2018:
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abor(
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s@$10/hour
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$170,
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une2018,manuf
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ngove
r
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s________.
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Expl
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42
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25)Baue
rManuf
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ur
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emanuf
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abor
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ma
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ort
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abor
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hour
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ngove
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s
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ni
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60,
000
20,
000
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000
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s
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000
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000
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ount
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af
orJ
ob#316:
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abor
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hour
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alc
os
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tl
aborc
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ni
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120
60
$350
$350
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75
5
$100
$450
ForBaue
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ac
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ti
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heannualmanuf
ac
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Mac
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ni
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on:$300,
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43
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26)Baue
rManuf
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ur
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oc
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.Att
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t
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ort
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000
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s
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25,
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ount
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l
owi
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af
orJ
ob#316:
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r
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c
tl
abor
hour
s
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hi
ne
hour
s
Di
r
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c
tma
t
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r
i
alc
os
t
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r
e
c
tl
aborc
os
t
Mac
hi
ni
ng
120
70
$325
$150
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s
embl
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80
5
$150
$475
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tamountofmanuf
ac
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i
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he
adc
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l
lbeal
l
oc
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dt
oJ
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00
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on:(
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onofknowl
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44
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27)Baue
rManuf
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t
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gi
nni
ngof2018,
t
hef
ol
l
owi
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i
ma
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swe
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epr
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ort
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ar
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abor
hour
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hour
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tl
aborc
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Manuf
ac
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ur
i
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he
adc
os
t
s
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hi
ni
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80,
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000
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000
$480,
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s
embl
y
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000
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000
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000
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000
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ount
i
ngr
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c
or
dsoft
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ompanys
how t
hef
ol
l
owi
ngda
t
af
orJ
ob#316:
Di
r
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c
tl
abor
hour
s
Mac
hi
ne
hour
s
Di
r
e
c
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t
e
r
i
alc
os
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Di
r
e
c
tl
aborc
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t
Mac
hi
ni
ng
120
50
$250
$125
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s
embl
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55
5
$150
$375
Wha
tar
et
het
ot
almanuf
ac
t
ur
i
ngc
os
t
sofJ
ob#316?
A)$1,
885.
00
B)$2,
085.
00
C)$2,
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00
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:C
Expl
ana
t
i
on:DM $400+DML$500+MOH $1,
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onofknowl
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45
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28)Ri
ve
rFal
l
sManuf
ac
t
ur
i
ngus
e
sanor
malc
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ys
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m andhadt
hef
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l
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aa
vai
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abl
ef
or2018:
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ount
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ompl
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r
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udea________.
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tt
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r
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al
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nve
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oWI
PI
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AACSB:Anal
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29)Ri
ve
rFal
l
sManuf
ac
t
ur
i
ngus
e
sanor
malc
os
ts
ys
t
e
m andhadt
hef
ol
l
owi
ngda
t
aa
vai
l
abl
ef
or2018:
Di
r
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c
tma
t
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i
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spur
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ount
Di
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one
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Di
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he
adi
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Cos
tofgoodsc
ompl
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tofgoodss
ol
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$159,
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000
285,
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gi
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c
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Pi
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he
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c
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l
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s
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ngbal
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eofdi
r
e
c
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i
al
si
nve
nt
or
yi
s________.
A)$108,
000
B)$193,
000
C)$85,
000
D)$119,
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Expl
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i
on:$34,
000+$159,
000-$85,
000=$108,
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00
34,
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r
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e
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30)Ri
ve
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l
sManuf
ac
t
ur
i
ngus
e
sanor
malc
os
ts
ys
t
e
m andhadt
hef
ol
l
owi
ngda
t
aa
vai
l
abl
ef
or2018:
Di
r
e
c
tma
t
e
r
i
al
spur
c
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e
donac
c
ount
Di
r
e
c
tma
t
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al
sr
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qui
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i
t
i
one
d
Di
r
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c
tl
aborc
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ti
nc
ur
r
e
d
$148,
000
88,
000
127,
000
46
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Fa
c
t
or
yove
r
he
adi
nc
ur
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d
Cos
tofgoodsc
ompl
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d
Cos
tofgoodss
ol
d
148,
000
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000
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000
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gi
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c
tma
t
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r
i
al
si
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or
y
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gi
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Pi
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or
y
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gi
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s
he
dgoodsi
nve
nt
or
y
Ove
r
he
adappl
i
c
a
t
i
onr
a
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e
,asape
r
c
e
ntofdi
r
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c
t
l
aborc
os
t
s
34,
000
70,
000
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000
105pe
r
c
e
nt
Thee
ndi
ngbal
anc
eofwor
k
i
npr
oc
e
s
si
nve
nt
or
yi
s________.
A)$418,
350
B)$119,
350
C)$127,
000
D)$426,
000
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we
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:B
Expl
ana
t
i
on:$70,
000+$88,
000+$127,
000+1.
05(
$127,
000)-299,
000=$119,
350
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c
t
i
ve
:6
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c
a
t
i
onofknowl
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31)Ri
ve
rFal
l
sManuf
ac
t
ur
i
ngus
e
sanor
malc
os
ts
ys
t
e
m andhadt
hef
ol
l
owi
ngda
t
aa
vai
l
abl
ef
or2018:
Di
r
e
c
tma
t
e
r
i
al
spur
c
has
e
donac
c
ount
Di
r
e
c
tma
t
e
r
i
al
sr
e
qui
s
i
t
i
one
d
Di
r
e
c
tl
aborc
os
ti
nc
ur
r
e
d
Fa
c
t
or
yove
r
he
adi
nc
ur
r
e
d
Cos
tofgoodsc
ompl
e
t
e
d
Cos
tofgoodss
ol
d
$145,
000
82,
000
127,
000
140,
000
288,
000
248,
000
Be
gi
nni
ngdi
r
e
c
tma
t
e
r
i
al
si
nve
nt
or
y
Be
gi
nni
ngWI
Pi
nve
nt
or
y
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gi
nni
ngfini
s
he
dgoodsi
nve
nt
or
y
Ove
r
he
adappl
i
c
a
t
i
onr
a
t
e
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r
c
e
ntofdi
r
e
c
t
l
aborc
os
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s
25,
000
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000
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000
125pe
r
c
e
nt
Thee
ndi
ngbal
anc
eoffini
s
he
dgoodsi
nve
nt
or
yi
s________.
A)$53,
000
B)$40,
000
C)$93,
000
D)$288,
000
Ans
we
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:C
Expl
ana
t
i
on:$53,
000+$288,
000-$248,
000=$93,
0
00
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ff:
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c
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i
ve
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c
a
t
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onofknowl
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32)Be
t
aCor
por
a
t
i
onus
e
saj
obc
os
ts
ys
t
e
m andhast
wopr
oduc
t
i
onde
par
t
me
nt
s
,AandB.Budge
t
e
d
manuf
ac
t
ur
i
ngc
os
t
sf
ort
heye
arar
e
:
Di
r
e
c
tma
t
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r
i
al
s
Di
r
e
c
tmanuf
ac
t
ur
i
ngl
abor
Manuf
ac
t
ur
i
ngove
r
he
ad
Depar
t
mentA
$800,
000
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000
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000
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t
mentB
$200,
000
$900,
000
$450,
000
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t
ualma
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e
r
i
alandl
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har
ge
dt
oJ
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easf
ol
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ows
:
Tot
al
$25,
000
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s
:
Di
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tl
abor
:
De
par
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me
ntA
De
par
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ntB
$10,
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t
aappl
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smanuf
ac
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ngove
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he
adc
os
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st
oj
obsont
hebas
i
sofdi
r
e
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tmanuf
ac
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ur
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ngl
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i
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de
par
t
me
nt
alr
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mi
ne
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tt
hebe
gi
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opor
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onofmanuf
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ur
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ngove
r
he
adwi
t
hr
e
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pe
c
tt
ot
het
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alc
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toft
hej
obi
s________.
A)39.
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B)32.
05%
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68%
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:A
Expl
ana
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on:DM $25,
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000[
(
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000)
]+[
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000×
$450,
000/$900,
000]=$78,
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000/$78,
000=39.
74%
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ff:
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33)Wor
k
i
nPr
oc
e
s
sCont
r
olwi
l
lbede
c
r
e
as
e
d(
c
r
e
di
t
e
d)f
ort
heamountofdi
r
e
c
t
l
aborc
os
t
si
nc
ur
r
e
d.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Wor
k
i
nPr
oc
e
s
sCont
r
olwi
l
lbei
nc
r
e
as
e
d(
de
bi
t
e
d)f
ort
heamountofdi
r
e
c
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t
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i
nc
ur
r
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d.
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ff:
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34)TheCos
tofGoodsSol
dac
c
ountt
r
ac
ksj
obc
os
t
sf
r
om t
het
i
mej
obsar
es
t
ar
t
e
dunt
i
lt
he
yar
e
c
ompl
e
t
e
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Ans
we
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ALSE
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ana
t
i
on:TheWor
k
i
nPr
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s
sCont
r
olac
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ountt
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ac
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r
om t
het
i
mej
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es
t
ar
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dunt
i
l
t
he
yar
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ompl
e
t
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d.
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ff:
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35)Pur
c
has
e
sofma
t
e
r
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al
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ec
r
e
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t
e
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oma
t
e
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al
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ont
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ol
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we
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ALSE
Expl
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t
i
on:Pur
c
has
e
sofma
t
e
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i
al
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ede
bi
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e
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oma
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e
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al
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ont
r
ol
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ff:
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ve
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yt
i
c
alt
hi
nki
ng
49
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36)TheSal
ar
i
e
sPa
yabl
eCont
r
olac
c
ounthasunde
r
l
yi
ngs
ubs
i
di
ar
yl
e
dge
r
s
.
Ans
we
r
:TRUE
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ff:
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ve
:6
AACSB:Anal
yt
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c
alt
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nki
ng
37)Thes
um ofal
le
nt
r
i
e
si
nunde
r
l
yi
ngs
ubs
i
di
ar
yl
e
dge
r
se
qual
st
het
ot
alamounti
nt
hec
or
r
e
s
pondi
ng
ge
ne
r
all
e
dge
rc
ont
r
olac
c
ount
s
.
Ans
we
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ff:
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38)Whe
nmanuf
ac
t
ur
i
ngove
r
he
adi
sal
l
oc
a
t
e
dt
oj
obs
,t
heManuf
ac
t
ur
i
ngOve
r
he
adAl
l
oc
a
t
e
dac
c
ounti
s
de
bi
t
e
d.
Ans
we
r
:F
ALSE
Expl
ana
t
i
on:Thede
bi
ti
st
oWor
k
i
nPr
oc
e
s
sCont
r
olandt
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r
e
di
ti
sManuf
ac
t
ur
i
ngOve
r
he
ad
Al
l
oc
a
t
e
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ff:
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39)I
ndi
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e
c
tmanuf
ac
t
ur
i
ngc
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t
sar
ec
r
e
di
t
e
dt
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nuf
ac
t
ur
i
ngOve
r
he
adCont
r
ol
.
Ans
we
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ALSE
Expl
ana
t
i
on:I
ndi
r
e
c
tmanuf
ac
t
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i
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oManuf
ac
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he
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ol
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ff:
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40)Whe
n goodsar
efini
s
he
d,t
heFi
ni
s
he
dGoodsCont
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olac
c
ounti
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et
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k
i
nPr
oc
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s
Cont
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olac
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ounti
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e
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t
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ALSE
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ff:
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ve
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c
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onofknowl
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41)Thee
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ngbal
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ei
nWor
k
i
nPr
oc
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s
sCont
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e
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e
nt
st
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alc
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veNOTye
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e
nc
ompl
e
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e
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ff:
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42)Di
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. $300,
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. $7,
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ort
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000
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ad$33,
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6)
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alf
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48)TheDoughe
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hadbudge
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dal
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onbas
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sof4,
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abor
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nt200.Thebudge
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our
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ummar
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c
. Wha
ti
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ot
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we
r
:
a
. Manuf
ac
t
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r
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adr
a
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eDe
par
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nt100 =$57,
500
/4,
000hour
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hour
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16,
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c
.
J
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pt
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t
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ve
:6
AACSB:Anal
yt
i
c
als
ki
l
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s
49)Expl
ai
nt
hepr
oc
e
dur
ehow ove
r
he
adi
ndi
r
e
c
tc
os
t
sbe
c
omeapar
tofwor
k
i
npr
oc
e
s
si
nve
nt
or
y
.
Ans
we
r
:Theove
r
he
ad(
i
ndi
r
e
c
t
)c
os
t
sc
annotbee
a
s
i
l
yt
r
a
c
e
dt
oi
ndi
vi
dualj
obs
.Manuf
ac
t
ur
i
ngove
r
he
ad
c
os
t
s
,t
he
r
e
f
or
e
,ar
efir
s
tac
c
umul
a
t
e
di
namanuf
ac
t
ur
i
ngove
r
he
adac
c
ountandt
he
nal
l
oc
a
t
e
dt
o
i
ndi
vi
dualj
obs
.Asmanuf
ac
t
ur
i
ngove
r
he
adc
os
t
sar
eal
l
oc
a
t
e
d,t
he
ybe
c
omepar
tofwor
k
i
npr
oc
e
s
s
i
nve
nt
or
y
.
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ff:
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AACSB:Anal
yt
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alt
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50)Expl
ai
nhow t
hef
ol
l
owi
ngs
t
a
t
e
me
ntbet
r
ue
:Of
t
e
nt
hemanuf
ac
t
ur
i
ngove
r
he
adc
ont
r
olac
c
ount
(
de
bi
t
)doe
snote
qualt
hemanuf
ac
t
ur
i
ngove
r
he
ada
l
l
oc
a
t
e
dac
c
ount(
c
r
e
di
t
)
.
Ans
we
r
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ft
he
s
eac
c
ount
sdonote
qual
,t
he
nove
r
he
adhase
i
t
he
rbe
e
nove
r
al
l
oc
a
t
e
dorunde
r
al
l
oc
a
t
e
d.
Ke
e
pi
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ndt
ha
tt
hemanuf
ac
t
ur
i
ngove
r
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adc
ont
r
olac
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ountc
ont
ai
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heac
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ualove
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he
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ort
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pe
r
i
odwhi
l
et
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oc
a
t
e
dac
c
ountc
ont
ai
nst
hee
s
t
i
ma
t
e
dove
r
he
adt
ha
twasappl
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e
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oWI
Pdur
i
ng
pe
r
i
odasj
obswe
r
ewor
ke
don.I
nanye
ve
nt
,whe
nt
het
woac
c
ount
sar
enote
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tme
anst
ha
tt
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os
t
oft
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e
c
thasnotbe
e
nc
or
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e
c
t
l
ye
s
t
i
ma
t
e
ddur
i
ngt
hepe
r
i
odandt
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r
al
l
oc
a
t
e
damountor
ove
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al
l
oc
a
t
e
damounti
sdi
s
pos
e
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aadj
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t
i
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nt
r
i
e
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ff:
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AACSB:Anal
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51)Wha
tar
et
hr
e
epos
s
i
bl
ewa
yst
odi
s
pos
eofunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adc
os
t
sa
tt
hee
nd
ofafis
c
alye
ar
?Br
i
e
flyc
omme
ntont
het
he
or
e
t
i
c
alc
or
r
e
c
t
ne
s
sori
nc
or
r
e
c
t
ne
s
sofe
ac
hme
t
hod.
Ans
we
r
:Onewa
yt
odi
s
pos
eofunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adc
os
t
sa
tt
hee
ndofafis
c
alye
ar
woul
dbet
opr
or
a
t
et
heunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adc
os
t
st
ot
hewor
k
i
npr
oc
e
s
sc
ont
r
ol
ac
c
ount
,t
hefini
s
he
dgoodsc
ont
r
olac
c
ount
,andt
ot
hec
os
tofgoodss
ol
dac
c
ountbas
e
dont
her
e
l
a
t
i
ve
amount
si
ne
ac
hac
c
ount
.Thi
si
sat
he
or
e
t
i
c
al
l
yc
or
r
e
c
tme
t
hods
i
nc
ei
ti
sr
e
as
onabl
et
obe
l
i
e
vet
ha
tt
he
unde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adc
os
t
ss
houl
da
t
t
ac
ht
he
ms
e
l
ve
st
ot
hegoodsast
he
yar
e
pr
oduc
e
d.As
e
c
ondwa
yt
odi
s
pos
eoft
heunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adc
os
t
sa
tt
hee
ndofa
fis
c
alye
arwoul
dbet
oadj
us
tt
heal
l
oc
a
t
i
onr
a
t
ebas
e
dont
heac
t
ualamount
sandr
e
al
l
oc
a
t
et
heove
r
he
ad
t
oc
ompl
e
t
e
dj
obs
.Thi
si
sal
s
oat
he
or
e
t
i
c
al
l
yc
or
r
e
c
tme
t
hod.At
hi
r
dwa
yi
st
oc
l
e
aral
lunde
r
al
l
oc
a
t
e
dor
ove
r
al
l
oc
a
t
e
dove
r
he
adt
ot
hec
os
tofgoodss
ol
dac
c
ount
.Thi
si
snott
he
or
e
t
i
c
al
l
yval
i
dbuti
ti
spr
a
c
t
i
c
ali
f
t
heamountofunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adi
snotma
t
e
r
i
al
.
Di
ff:
3
Obj
e
c
t
i
ve
:6
AACSB:Anal
yt
i
c
alt
hi
nki
ng
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4.
7 Obj
e
c
t
i
ve4.
7
1)Thes
pr
e
adi
ngofunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adamonge
ndi
ngwor
k
i
npr
oc
e
s
s
,fini
s
he
d
goods
,andc
os
tofgoodss
ol
di
sc
al
l
e
d________.
A)t
headj
us
t
e
dal
l
oc
a
t
i
onr
a
t
eappr
oac
h
B)t
hepr
or
a
t
i
onappr
oac
h
C)t
hewr
i
t
e
offofc
os
tofgoodss
ol
dappr
oac
h
D)t
hewe
i
ght
e
da
ve
r
a
gec
os
tappr
oac
h
Ans
we
r
:B
Di
ff:
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e
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t
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ve
:7
AACSB:Anal
yt
i
c
alt
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ng
2)Theme
t
hodt
ha
tr
e
s
t
a
t
e
sal
love
r
he
ade
nt
r
i
e
si
nt
hege
ne
r
all
e
dge
rands
ubs
i
di
ar
yl
e
dge
r
sus
i
nga
c
t
ual
c
os
tr
a
t
e
sr
a
t
he
rt
hanbudge
t
e
dc
os
tr
a
t
e
si
sc
al
l
e
d________.
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headj
us
t
e
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l
oc
a
t
i
onr
a
t
eappr
oac
h
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hepr
or
a
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i
onappr
oac
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hewr
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os
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oac
h
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i
ght
e
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ve
r
a
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os
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oac
h
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r
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Di
ff:
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t
i
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AACSB:Anal
yt
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alt
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ng
3)ABCManuf
ac
t
ur
i
ngI
nc
.e
ndst
hemont
hwi
t
ht
woj
obss
t
i
l
li
npr
ogr
e
s
s
.J
ob5has$10,
000ofma
t
e
r
i
al
s
,
$2,
000ofdi
r
e
c
tl
aborand$8,
000ofmanuf
ac
t
ur
i
ngove
r
he
adal
l
oc
a
t
e
d.J
ob6has$30,
000ofma
t
e
r
i
al
s
,
$2,
000ofdi
r
e
c
tl
aborand$12,
000ofmanuf
ac
t
ur
i
ngove
r
he
adal
l
oc
a
t
e
d.Thec
os
tofgoodss
ol
df
ort
he
mont
hwas$40,
000andt
he
r
ewasnofini
s
he
dgoodsi
ns
t
oc
kast
hemont
he
nde
d.I
ft
hemanuf
ac
t
ur
i
ng
ove
r
he
adwasunde
r
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l
oc
a
t
e
dby$10,
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c
hoft
hef
ol
l
owi
ngc
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c
e
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or
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c
twa
yt
o
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or
a
t
ei
tbas
e
done
ndi
ngbal
anc
e
sbe
f
or
epr
or
a
t
i
on?
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nt
i
r
e$10,
000ofunde
r
al
l
oc
a
t
e
dmanuf
ac
t
ur
i
ngove
r
he
ads
houl
dbeal
l
oc
a
t
e
dt
oc
os
tofgoodss
ol
d
B)$4,
000oft
heunde
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al
l
oc
a
t
e
dmanuf
ac
t
ur
i
ngove
r
he
ads
houl
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pl
i
tbe
t
we
e
nJ
ob 6andc
os
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s
ol
d
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oc
a
t
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ons
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oc
a
t
e
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oJ
ob5
D)Thee
nt
i
r
e$10,
000ofunde
r
al
l
oc
a
t
e
dmanuf
ac
t
ur
i
ngove
r
he
ads
houl
dbeadde
dt
oope
r
a
t
i
nge
xpe
ns
e
s
f
ort
hemont
h
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r
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ff:
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e
c
t
i
ve
:7
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i
c
a
t
i
onofknowl
e
dge
56
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4)Gl
obalManuf
ac
t
ur
i
ngI
nc
.us
e
snor
malc
os
t
i
ngdur
i
ngt
heye
a
rt
oal
l
oc
a
t
emanuf
ac
t
ur
i
ngove
r
he
adt
o
j
obsi
naj
obc
os
t
i
ngs
ys
t
e
m.Atye
are
nd,i
tus
e
st
headj
us
t
e
dal
l
oc
a
t
i
onr
a
t
eappr
oac
ht
oac
c
ountf
or
unde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
ad.Dur
i
ng2018,Gl
obal
'
smanuf
ac
t
ur
i
ngove
r
he
adwas
unde
r
al
l
oc
a
t
e
dby10%.J
ob117hadt
hef
ol
l
owi
ngc
os
t
s
:
Di
r
e
c
tma
t
e
r
i
al
s$1,
600
Di
r
e
c
tl
abor$3,
400
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ac
t
ur
i
ngove
r
he
adal
l
oc
a
t
e
d$2,
000
Whi
c
hoft
hef
ol
l
owi
ngwoul
dbet
heaf
t
e
radj
us
t
me
ntc
os
tofJ
ob117?
A)$7,
340
B)$7,
200
C)$7,
700
D)$6,
300
Ans
we
r
:B
Expl
ana
t
i
on:DM $1,
600+DL$3,
400+ MOH Al
l
oc
a
t
e
d(
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1)=$7,
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ff:
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t
i
ve
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c
a
t
i
onofknowl
e
dge
5)The________adj
us
t
si
ndi
vi
dualj
obc
os
tr
e
c
or
dst
oac
c
ountf
orunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
d
ove
r
he
ad.
A)adj
us
t
e
dal
l
oc
a
t
i
onr
a
t
e
B)pr
or
a
t
i
onappr
oac
h
C)wr
i
t
e
offt
oc
os
tofgoodss
ol
dappr
oac
h
D)we
i
ght
e
da
ve
r
a
gec
os
tappr
oac
h
Ans
we
r
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ff:
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e
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t
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ve
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yt
i
c
alt
hi
nki
ng
6)Theadj
us
t
e
dal
l
oc
a
t
i
onappr
oac
hyi
e
l
dst
hebe
ne
fit
sof________.
A)t
i
me
l
i
ne
s
sandc
onve
ni
e
nc
eofnor
malc
os
t
i
ng
B)al
l
oc
a
t
i
ngbudge
t
e
dmanuf
ac
t
ur
i
ngove
r
he
adc
os
t
sa
tt
hee
ndoft
heye
a
r
C)wr
i
t
e
offt
ot
hec
os
tofgoodss
ol
dappr
oac
h
D)t
hepr
or
a
t
i
onappr
oac
h
Ans
we
r
:A
Di
ff:
1
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e
c
t
i
ve
:7
AACSB:Anal
yt
i
c
alt
hi
nki
ng
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7)Theappr
oac
hof
t
e
nus
e
dwhe
nde
al
i
ngwi
t
hs
mal
lamount
sofunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
d
ove
r
he
adi
st
he________.
A)adj
us
t
e
dal
l
oc
a
t
i
onr
a
t
eappr
oac
h
B)pr
or
a
t
i
onappr
oac
h
C)wr
i
t
e
offt
oc
os
tofgoodss
ol
dappr
oac
h
D)adj
us
t
e
dwr
i
t
e
offappr
oac
h
Ans
we
r
:C
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ff:
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e
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t
i
ve
:7
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alt
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nki
ng
8)TheRobi
ns
onCor
por
a
t
i
onmanuf
ac
t
ur
e
saut
omobi
l
epar
t
s
.Dur
i
ngt
heye
ar
,t
hec
ompanys
ol
d
$5,
600,
000ofpar
t
st
ha
thadac
os
tof$3,
200,
000.
Atye
a
re
nd,t
he
s
ear
et
hebal
anc
e
sf
orc
os
tofgoodss
ol
d
andi
t
smanuf
ac
t
ur
i
ngove
r
he
adac
c
ount
s
:
Cos
tofgoodss
ol
d$3,
200,
000
Manuf
ac
t
ur
i
ngove
r
he
adal
l
oc
a
t
e
d$1,
400,
000
Manuf
ac
t
ur
i
ngove
r
he
adc
ont
r
ol$1,
495,
000
Wha
twoul
dbet
hec
or
r
e
c
tj
our
nale
nt
r
yt
oc
l
os
eoutt
heove
r
he
adac
c
ount
sas
s
umi
ngt
ha
tt
hewr
i
t
e
oft
o
c
os
tofgoodss
ol
dappr
oac
hi
sus
e
d?
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ac
t
ur
i
ngove
r
he
adc
ont
r
ol
$1,
495,
000
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tofgoodss
ol
d
$95,
000
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ac
t
ur
i
ngove
r
he
adal
l
oc
a
t
e
d
$1,
400,
000
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e
s
$5,
600,
000
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tofgoodss
ol
d
$3,
200,
000
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os
spr
ofit
$2,
400,
000
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ni
s
he
dgoods
$95,
000
Manuf
ac
t
ur
i
ngove
r
he
adal
l
oc
a
t
e
d
$1,
400,
000
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ur
i
ngove
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he
adc
ont
r
ol
$1,
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ol
d
$95,
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ac
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ur
i
ngove
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he
adal
l
oc
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e
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000
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ur
i
ngove
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ont
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ol
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AACSB:Anal
yt
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alt
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9)Ac
ompanywoul
dus
emul
t
i
pl
ec
os
t
al
l
oc
a
t
i
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s________.
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fmana
ge
r
sbe
l
i
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ve
dt
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ne
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se
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de
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t
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os
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i
ngs
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e
m
B)be
c
aus
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eove
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ad
C)be
c
aus
et
hi
si
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mpl
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hanus
i
ngonec
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t
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i
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ngmul
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al
l
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l
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dabudge
t
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di
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t
c
os
tr
a
t
ef
ori
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smanuf
ac
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ur
i
ngope
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t
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heamount
al
l
oc
a
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d(
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sdi
ffe
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om t
hea
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ualamounti
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ur
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.
Endi
ngbal
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si
nt
her
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l
e
vantac
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ount
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:
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ni
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hedi
ffe
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nManuf
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oland
Manuf
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sa
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us
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he________.
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tofGoodsSol
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c
ount
B)Wor
k
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c
ount
C)Manuf
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ur
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ngOve
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ount
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ane
ousExpe
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ount
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11)Whi
c
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c
ounti
sc
r
e
di
t
e
dt
owr
i
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eofft
hedi
ffe
r
e
nc
ebe
t
we
e
nal
l
oc
a
t
e
danda
c
t
ualove
r
he
adus
i
ngt
he
pr
or
a
t
i
onappr
oac
h?
A)Wor
k
i
nPr
oc
e
s
sCont
r
ol
B)Manuf
ac
t
ur
i
ngOve
r
he
adAl
l
oc
a
t
e
d
C)Fi
ni
s
he
dGoodsCont
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ol
D)Manuf
ac
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ur
i
ngOve
r
he
adCont
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:7
AACSB:Anal
yt
i
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alt
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59
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12)Fi
nanc
i
alPl
anni
ngPar
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ne
r
sI
nc
.
,e
mpl
oys12f
ul
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i
meCP
Asand10par
apr
of
e
s
s
i
onal
s
.Di
r
e
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tand
i
ndi
r
e
c
tc
os
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eappl
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donapr
of
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s
s
i
onall
abor
hourbas
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st
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ti
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l
ude
sbot
ha
t
t
or
ne
yand
par
apr
of
e
s
s
i
onalhour
s
.Fol
l
owi
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si
nf
or
ma
t
i
onf
or2018:
I
ndi
r
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c
tc
os
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s
Annuals
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ar
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or
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y
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ar
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hpar
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of
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onal
Tot
alpr
of
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s
i
onall
abor
hour
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Budget
Ac
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ual
$300,
000
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000
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$32,
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h
56,
000dl
h
Whe
nus
i
nganor
malc
os
t
i
ngs
ys
t
e
m,ye
ar
e
ndac
c
ount
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ngr
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c
or
dswi
l
ls
how t
ha
ti
ndi
r
e
c
tc
os
t
sar
e
________.
A)pe
r
f
e
c
t
l
yal
l
oc
a
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d
B)unde
r
al
l
oc
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t
hi
nbudge
t
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ana
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i
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al
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oc
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oc
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uali
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$309,
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13)Ove
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oc
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t
e
de
ac
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t
e
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oe
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t
ualove
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si
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ur
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de
ac
h
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ALSE
Expl
ana
t
i
on:Se
as
onalfluc
t
ua
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i
onsandl
umps
um pa
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nt
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ori
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e
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uc
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ope
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ax
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xpe
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ur
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e
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nl
yt
hr
oughoutt
heye
ar
.Theal
l
oc
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i
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e(
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ys
uc
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r
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abor
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nehour
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aborc
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.
)c
anfluc
t
ua
t
e(
s
e
as
onalfluc
t
ua
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ons
)andc
ane
ndupbe
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st
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xpe
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dme
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14)ABCManuf
ac
t
ur
i
ngI
nc
.e
ndst
hemont
hwi
t
ht
woj
obss
t
i
l
li
npr
ogr
e
s
s
.J
ob5has$10,
000ofma
t
e
r
i
al
s
,
$2,
000ofdi
r
e
c
tl
aborand$8,
000ofmanuf
ac
t
ur
i
ngove
r
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adal
l
oc
a
t
e
d.J
ob6was$30,
000ofma
t
e
r
i
al
s
,
$2,
000ofdi
r
e
c
tl
aborand$10,
000ofmanuf
ac
t
ur
i
ngove
r
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adal
l
oc
a
t
e
d.Thec
os
tofgoodss
ol
df
ort
he
mont
hwas$40,
000andoft
ha
t30% wasove
r
he
ad.The
r
ewe
r
enofini
s
he
dgoodsi
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oc
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ft
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,fini
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dgoods
,andc
os
tofgoodss
ol
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A)Job 5 would be allocated another $2,500 of cost
B)Job 6 would be allocated another $4,000 of cost
C)Cos
tofgoodss
ol
dwoul
dber
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e
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15)Mana
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ntwant
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ofit
abi
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ys
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soft
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ompany'
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us
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ome
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sandt
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e
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or
et
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mos
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ur
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ec
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c
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ur
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anc
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sofwor
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s
,fini
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,andc
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:F
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Expl
ana
t
i
on:Theadj
us
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eme
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ur
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us
ti
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ualove
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ul
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16)Thepr
or
a
t
i
onappr
oac
ht
oal
l
oc
a
t
i
ngove
r
appl
i
e
dorunde
r
appl
i
e
dove
r
he
adadj
us
t
si
ndi
vi
dualj
obc
os
tr
e
c
or
ds
.
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r
:F
ALSE
Expl
ana
t
i
on:Thepr
or
a
t
i
onappr
oac
ht
oal
l
oc
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t
i
ngove
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appl
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e
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appl
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he
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t
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ge
ne
r
all
e
dge
rac
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ount
sandnots
ubs
i
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e
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or
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.
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17)Theadj
us
t
e
dal
l
oc
a
t
i
onr
a
t
eappr
oac
hoffe
r
st
hebe
ne
fitofac
os
t
i
ngs
ys
t
e
mt
ha
tpr
ovi
de
sove
r
he
adc
os
t
da
t
adur
i
ngt
heye
ars
ot
ha
tpr
i
c
i
ng,budge
t
i
ng,andi
nt
e
r
i
mr
e
por
t
i
ngc
anoc
c
urandaye
ar
e
nd
adj
us
t
me
ntt
omanuf
ac
t
ur
i
ngove
r
he
adal
l
oc
a
t
i
onst
oi
ndi
vi
dualj
obst
ha
tar
ebe
t
t
e
ral
i
gne
dwi
t
ha
c
t
ual
manuf
ac
t
ur
i
ngove
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t
st
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tar
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ar
e
nd.
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ff:
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18)Unde
rt
hepr
or
a
t
i
onappr
oac
h,t
hes
um oft
heamount
ss
howni
nt
hes
ubs
i
di
ar
yl
e
dge
r
swi
l
lnotma
t
c
h
t
heamount
ss
howni
nt
hege
ne
r
all
e
dge
rbe
c
aus
enoadj
us
t
me
nt
sf
r
om budge
t
e
dt
oac
t
ualmanuf
ac
t
ur
i
ng
ove
r
he
adr
a
t
e
sar
emadei
nt
hei
ndi
vi
dualj
obc
os
tr
e
c
or
ds
.
Ans
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r
:TRUE
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ff:
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19)Theac
t
ualc
os
t
sofal
li
ndi
vi
dualove
r
he
adc
a
t
e
gor
i
e
sar
er
e
c
or
de
di
nt
heManuf
ac
t
ur
i
ngOve
r
he
ad
Cont
r
olac
c
ount
.
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ff:
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20)Pr
or
a
t
i
oni
st
hes
pr
e
adi
ngofunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adamonge
ndi
ngwor
ki
npr
oc
e
s
s
,
fini
s
he
dgoods
,andc
os
t
sofgoodss
ol
d.
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ff:
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e
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alt
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21)I
ti
sappr
opr
i
a
t
ef
ors
e
r
vi
c
eor
gani
za
t
i
onss
uc
haspubl
i
cac
c
ount
i
ngfir
mst
ous
ej
obc
os
t
i
ng.
Ans
we
r
:TRUE
Expl
ana
t
i
on:Ac
c
ount
i
ngfir
ms
,l
a
w fir
ms
,andot
he
rfir
msi
nt
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e
r
vi
c
ei
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t
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yc
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eJ
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os
t
i
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ff:
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e
c
t
i
ve
:7
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yt
i
c
alt
hi
nki
ng
62
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22)I
nnova
t
i
veMe
t
alPr
oduc
t
sCompanymanuf
ac
t
ur
e
spi
pe
sandappl
i
e
smanuf
ac
t
ur
i
ngc
os
t
st
o
pr
oduc
t
i
ona
tabudge
t
e
di
ndi
r
e
c
t
c
os
tr
a
t
eof$12pe
rdi
r
e
c
tl
abor
hour
.Thef
ol
l
owi
ngda
t
aar
eobt
ai
ne
d
f
r
om t
heac
c
ount
i
ngr
e
c
or
dsf
orJ
une2018:
Di
r
e
c
tma
t
e
r
i
al
s
Di
r
e
c
tl
abor(
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000hour
s@$11/hour
)
I
ndi
r
e
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tl
abor
Pl
antf
ac
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l
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t
yr
e
nt
De
pr
e
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i
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t
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yande
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pme
nt
Sal
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ommi
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i
ons
Admi
ni
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t
r
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t
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s
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$240,
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$25,
000
$100,
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$42,
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00
$30,
000
$40,
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Re
qui
r
ed:
a
. Wha
tac
t
ualamountofmanuf
ac
t
ur
i
ngove
r
he
adc
os
t
swasi
nc
ur
r
e
ddur
i
ngJ
une2018?
b. Wha
tamountofmanuf
ac
t
ur
i
ngove
r
he
adwasal
l
oc
a
t
e
dt
oal
lj
obsdur
i
ngJ
une2018?
c
. ForJ
une2018,wasmanuf
ac
t
ur
i
ngove
r
he
adunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
d?Expl
ai
n.
Ans
we
r
:
a
. $25,
000+$100,
000+$42,
000=$167,
000
b. 16,
000×$12pe
rdl
h=$192,
000
c
. Unde
r
al
l
oc
a
t
e
dby$25,
000:Onl
yal
l
oc
a
t
e
d$192,
000oft
he$167,
000ofac
t
ualove
r
he
ad
Di
ff:
2
Obj
e
c
t
i
ve
:7
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
63
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23)Moi
r
aCompanyhasj
us
tfini
s
he
di
t
sfir
s
tye
a
rofope
r
a
t
i
onsandmus
tde
c
i
dewhi
c
hme
t
hodt
ous
ef
or
adj
us
t
i
ngc
os
tofgoodss
ol
d.Be
c
aus
et
hec
ompanyus
e
dabudge
t
e
di
ndi
r
e
c
t
c
os
tr
a
t
ef
ori
t
s
manuf
ac
t
ur
i
ngope
r
a
t
i
ons
,t
heamountt
ha
twasal
l
oc
a
t
e
d(
$435,
000)t
oc
os
tofgoodss
ol
dwasdi
ffe
r
e
nt
f
r
om t
heac
t
ualamounti
nc
ur
r
e
d(
$425,
000)
.
Endi
ngbal
anc
e
si
nt
her
e
l
e
vantac
c
ount
swe
r
e
:
Wor
k
i
nPr
oc
e
s
s
Fi
ni
s
he
dGoods
Cos
tofGoodsSol
d
$40,
000
80,
000
680,
000
Re
qui
r
ed:
a
. Pr
e
par
eaj
our
nale
nt
r
yt
owr
i
t
eofft
hedi
ffe
r
e
nc
ebe
t
we
e
nal
l
oc
a
t
e
danda
c
t
ualove
r
he
addi
r
e
c
t
l
yt
o
Cos
tofGoodsSol
d.Bes
ur
eyourj
our
nale
nt
r
yc
l
os
e
st
her
e
l
a
t
e
dove
r
he
adac
c
ount
s
.
b. Pr
e
par
eaj
our
nale
nt
r
yt
ha
tpr
or
a
t
e
st
hewr
i
t
e
offoft
hedi
ffe
r
e
nc
ebe
t
we
e
nal
l
oc
a
t
e
dandac
t
ual
ove
r
he
adus
i
nge
ndi
ngac
c
ountbal
anc
e
s
.Bes
ur
eyourj
our
nale
nt
r
yc
l
os
e
st
her
e
l
a
t
e
dove
r
he
adac
c
ount
s
.
Ans
we
r
:
a
. Manuf
ac
t
ur
i
ngOve
r
he
adAl
l
oc
a
t
e
d
435,
000
Cos
tofGoodsSol
d
10,
000
Manuf
ac
t
ur
i
ngOve
r
he
adCont
r
ol
425,
000
b. Wor
k
i
npr
oc
e
s
s $40,
000
Fi
ni
s
he
dgoods
80,
000
Cos
tofgoodss
ol
d 680,
000
Tot
al
$800,
000
5%
10
85
100%
×$10,
000
×$10,
000
×$10,
000
Manuf
ac
t
ur
i
ngOve
r
he
adAl
l
oc
a
t
e
d
Wor
k
i
nPr
oc
e
s
s
Fi
ni
s
he
dGoods
Cos
tofGoodsSol
d
Manuf
ac
t
ur
i
ngOve
r
he
adCont
r
ol
435,
000
=$500
=1,
000
=8,
500
500
1,
000
8,
500
425,
000
Di
ff:
3
Obj
e
c
t
i
ve
:7
AACSB:Anal
yt
i
c
als
ki
l
l
s
64
Copyright © 2018 Pearson Education, Ltd.
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24)J
ac
obsCompanymanuf
ac
t
ur
e
sr
e
f
r
i
ge
r
a
t
or
s
.Thec
ompanyus
e
sabudge
t
e
di
ndi
r
e
c
t
c
os
tr
a
t
ef
ori
t
s
manuf
ac
t
ur
i
ngope
r
a
t
i
onsanddur
i
ng2018al
l
oc
a
t
e
d$1,
000,
000t
owor
k
i
npr
oc
e
s
si
nve
nt
or
y
.Ac
t
ual
ove
r
he
adi
nc
ur
r
e
dwas$1,
100,
000.
Endi
ngbal
anc
e
si
nt
hef
ol
l
owi
ngac
c
ount
sar
e
:
Wor
k
i
nPr
oc
e
s
s
$100,
000
Fi
ni
s
he
dGoods
750,
000
Cos
tofGoodsSol
d
4,
150,
000
Re
qui
r
ed:
a
. Pr
e
par
eaj
our
nale
nt
r
yt
owr
i
t
eofft
hedi
ffe
r
e
nc
ebe
t
we
e
nal
l
oc
a
t
e
danda
c
t
ualove
r
he
addi
r
e
c
t
l
yt
o
Cos
tofGoodsSol
d.Bes
ur
eyourj
our
nale
nt
r
yc
l
os
e
st
her
e
l
a
t
e
dove
r
he
adac
c
ount
s
.
b. Pr
e
par
eaj
our
nale
nt
r
yt
ha
tpr
or
a
t
e
st
hewr
i
t
e
offoft
hedi
ffe
r
e
nc
ebe
t
we
e
nal
l
oc
a
t
e
dandac
t
ual
ove
r
he
adus
i
nge
ndi
ngac
c
ountbal
anc
e
s
.Bes
ur
eyourj
our
nale
nt
r
yc
l
os
e
st
her
e
l
a
t
e
dove
r
he
adac
c
ount
s
.
Ans
we
r
:
a
. Manuf
ac
t
ur
i
ngOve
r
he
adAl
l
oc
a
t
e
d
1,
000,
000
Cos
tofGoodsSol
d
100,
000
Manuf
ac
t
ur
i
ngOve
r
he
adCont
r
ol
1,
100,
000
b. Wor
k
i
npr
oc
e
s
s $100,
000
×$100,
000
=$2,
000
Fi
ni
s
he
dgoods
750,
000
Cos
tofgoodss
ol
d 4,
150,
000
Tot
al
$5,
000,
000
2.
0%
15.
0 ×$100,
000 =$15,
000
83
.
0 ×$100,
000 =$83,
000
100
.
0%
Manuf
ac
t
ur
i
ngOve
r
he
adAl
l
oc
a
t
e
d
Wor
k
i
nPr
oc
e
s
s
Fi
ni
s
he
dGoods
Cos
tofGoodsSol
d
Manuf
ac
t
ur
i
ngOve
r
he
adCont
r
ol
1,
000,
000
2,
000
15,
000
83,
000
1,
100,
000
Di
ff:
3
Obj
e
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t
i
ve
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AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
65
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25)Thef
ol
l
owi
ngi
nf
or
ma
t
i
onwasga
t
he
r
e
df
orLongvi
e
w Companyf
ort
heye
a
re
nde
dDe
c
e
mbe
r31,
2018:
Budget
ed
75,
000dl
h
$600,
000
Di
r
e
c
tl
abor
hour
s
Fa
c
t
or
yove
r
he
ad
Ac
t
ual
80,
000dl
h
$625,
000
As
s
umet
ha
tdi
r
e
c
tl
abor
hour
sar
et
hec
os
t
al
l
oc
a
t
i
onbas
e
.
Re
qui
r
ed:
a
. Comput
et
hebudge
t
e
df
ac
t
or
yove
r
he
adr
a
t
e
.
b. Comput
et
hef
a
c
t
or
yove
r
he
adappl
i
e
d.
c
. Comput
et
heamountofove
r
/unde
r
appl
i
e
dove
r
he
ad.
Ans
we
r
:
a
. $600,
000/75,
000hr
s
.=$8.
00pe
rhour
b. $8.
00×80,
000hr
s
.=$640,
000
c
. $640,
000-$625,
000=$15,
000ove
r
appl
i
e
d
Di
ff:
2
Obj
e
c
t
i
ve
:7
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
66
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26)Ex
c
e
l
l
e
ntPr
oduc
t
s
,I
nc
.
,us
e
sabudge
t
e
df
a
c
t
or
yove
r
he
adr
a
t
et
oappl
yove
r
he
adt
opr
oduc
t
i
on.The
f
ol
l
owi
ngda
t
aar
ea
vai
l
abl
ef
ort
heye
a
re
nde
dDe
c
e
mbe
r31,2018.
Budget
ed
$675,
000
$450,
000
12,
500dl
h
Fa
c
t
or
yove
r
he
ad
Di
r
e
c
tl
aborc
os
t
s
Di
r
e
c
tl
abor
hour
s
Ac
t
ual
$716,
000
$432,
000
13,
325dl
h
Re
qui
r
ed:
a
. De
t
e
r
mi
net
hebudge
t
e
df
a
c
t
or
yove
r
he
adr
a
t
ebas
e
dondi
r
e
c
tl
abor
hour
s
.
b. Wha
ti
st
heappl
i
e
dove
r
he
adbas
e
dondi
r
e
c
tl
abor
hour
s
?
c
.I
sove
r
he
adove
r
appl
i
e
dorunde
r
appl
i
e
d?Expl
ai
n.
Ans
we
r
:
a
. $675,
000/12,
500hr
s
.=$54.
00pe
rhour
b. $54.
00×13,
325hr
s
.=$719,
550
c
. $716,
000-$719,
550=$3,
550ove
r
appl
i
e
d
Di
ff:
2
Obj
e
c
t
i
ve
:7
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
67
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27)Sc
hul
zCor
por
a
t
i
onappl
i
e
sove
r
he
adbas
e
duponmac
hi
ne
hour
s
.Budge
t
e
df
a
c
t
or
yove
r
he
adwas
$266,
400andbudge
t
e
dmac
hi
ne
hour
swe
r
e18,
500.Ac
t
ualf
ac
t
or
yove
r
he
adwas$287,
920andac
t
ual
mac
hi
ne
hour
swe
r
e19,
050.Be
f
or
edi
s
pos
i
t
i
onofunde
r
/ove
r
appl
i
e
dove
r
he
ad,t
hec
os
tofgoodss
ol
dwa
s
$560,
000ande
ndi
ngi
nve
nt
or
i
e
swe
r
easf
ol
l
ows
:
Di
r
e
c
tma
t
e
r
i
al
s
WI
P
Fi
ni
s
he
dgoods
Tot
al
$60,
000
190,
000
250,
000
$500,
000
Re
qui
r
ed:
a
. De
t
e
r
mi
net
hebudge
t
e
df
a
c
t
or
yove
r
he
adr
a
t
epe
rmac
hi
ne
hour
.
b. Comput
et
heove
r
/unde
r
appl
i
e
dove
r
he
ad.
c
. Pr
e
par
et
hej
our
nale
nt
r
yt
odi
s
pos
eoft
hevar
i
anc
eus
i
ngt
hewr
i
t
e
offt
oc
os
tofgoodss
ol
dappr
oac
h.
d. Pr
e
par
et
hej
our
nale
nt
r
yt
odi
s
pos
eoft
hevar
i
anc
eus
i
ngt
hepr
or
a
t
i
onappr
oac
h.
Ans
we
r
:
a
. $266,
400/18,
500hr
s
.=$14.
40pe
rhour
b. $14.
40×19,
050hour
s=$274,
320-$287,
920=$13
,
600unde
r
appl
i
e
dove
r
he
ad
c
. Cos
tofGoodsSol
d
Fa
c
t
or
yDe
par
t
me
ntOve
r
he
adCont
r
ol
13,
600
13,
600
d. $560,
000+$190,
000+$250,
000=$1,
000,
000
Cos
tofGoodsSol
d:
$560,
000/$1,
000,
000=56% ×$13,
600=$7,
616
WI
P:
$190,
000/$1,
000,
000=19% ×$13,
600=$2,
584
Fi
ni
s
he
dGoods
:
$250,
000/$1,
000,
000=25% ×$13,
600=$3,
400
Cos
tofGoodsSol
d
WI
PI
nve
nt
or
y
Fi
ni
s
he
dGoodsI
nve
nt
or
y
Fa
c
t
or
yDe
par
t
me
ntOve
r
he
adCont
r
ol
7,
616
2,
584
3,
400
13,
600
Di
ff:
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e
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ve
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t
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28)Se
dgwi
c
kCount
yHos
pi
t
alus
e
sani
ndi
r
e
c
tj
obc
os
t
i
ngs
ys
t
e
mf
oral
lpa
t
i
e
nt
s
.I
nJ
une
,t
hebudge
t
e
d
nur
s
i
ngc
ar
ec
har
ge
sf
ore
ac
hde
par
t
me
ntandbudge
t
e
dal
l
oc
a
t
i
onbas
e
sofnur
s
i
ngda
ysar
easf
ol
l
ows
:
J
une
Budge
t
e
dnur
s
i
ngc
os
t
s
Budge
t
e
dnur
s
i
ngda
ys
Cr
i
t
i
c
alCar
e Spec
i
alCar
e Gener
alCar
e
$2,
480,
000
$1,
644,
000
$1,
280,
40
0
5,
000
4,
000
8,
000
Pa
t
i
e
ntMs
.Gr
a
ve
ss
pe
nts
i
xda
ysi
nc
r
i
t
i
c
alc
ar
eande
i
ghtda
ysi
ns
pe
c
i
alc
ar
edur
i
ngJ
une
.Ther
e
mai
nde
r
oft
he30da
ymont
hwass
pe
nti
nt
hege
ne
r
alc
ar
ear
e
a
.
Re
qui
r
ed:
a
. De
t
e
r
mi
net
hebudge
t
e
dove
r
he
adr
a
t
ef
ore
ac
hde
par
t
me
nt
.
b. Wha
tar
et
het
ot
alc
har
ge
st
oMs
.Gr
a
ve
si
fs
hewasi
nt
hef
ac
i
l
i
t
yt
hee
nt
i
r
emont
h?
Ans
we
r
:
a
. Ove
r
he
adr
a
t
ec
r
i
t
i
c
alc
ar
e=$2,
480,
000
/5,
000nur
s
i
ngda
ys=$496.
00pe
rda
y
.
Ove
r
he
adr
a
t
es
pe
c
i
alc
ar
e=$1,
644,
000
/4,
000nur
s
i
ngda
ys=$411.
00pe
rda
y
Ove
r
he
adr
a
t
ege
ne
r
al =$1,
280,
400
/8,
000nur
s
i
ngda
ys=$160.
05pe
rda
y
b. Ms
.Gr
a
ve
s
:
Cr
i
t
i
c
alc
ar
e
Spe
c
i
alc
ar
e
Ge
ne
r
alc
ar
e
Tot
alove
r
he
adc
har
ge
s
$496.
00×6da
ys=
$411.
00×8da
ys=
$160.
05×16da
ys=
$2,
976.
00
3,
288.
00
2,
560.
80
$8,
824.
80
Di
ff:
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e
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29)HammondandJ
ar
r
e
t
tpr
ovi
det
axc
ons
ul
t
i
ngf
ore
s
t
a
t
e
sandt
r
us
t
s
.The
i
rj
obc
os
t
i
ngs
ys
t
e
m hasa
s
i
ngl
edi
r
e
c
t
c
os
tc
a
t
e
gor
y(
pr
of
e
s
s
i
onall
abor
)andas
i
ngl
ei
ndi
r
e
c
t
c
os
tpool(
r
e
s
e
ar
c
hs
uppor
t
)
.The
i
ndi
r
e
c
t
c
os
tpoolc
ont
ai
nsal
lt
hec
os
t
se
x
c
e
ptdi
r
e
c
tpe
r
s
onne
lc
os
t
s
.Al
lbudge
t
e
di
ndi
r
e
c
tc
os
t
sa
r
e
al
l
oc
a
t
e
dt
oi
ndi
vi
dualj
obsus
i
nga
c
t
ualpr
of
e
s
s
i
onall
abor
hour
s
.
Re
qui
r
ed:
a
. Di
s
c
us
st
her
e
as
onsac
ons
ul
t
i
ngfir
m mi
ghtus
eanor
malc
os
t
i
ngs
ys
t
e
mr
a
t
he
rt
hanana
c
t
ualc
os
t
i
ng
s
ys
t
e
m.
b. Wha
tmi
ghtbes
omer
e
as
onsf
ort
hefir
mt
oc
hangef
r
om aone
poolt
oamul
t
i
pl
e
poolal
l
oc
a
t
i
on
c
onc
e
pt
?
Ans
we
r
:
a
. Budge
tr
a
t
e
sar
enor
mal
l
yus
e
dbe
c
aus
ea
c
t
ualc
os
t
sma
ynotbea
vai
l
abl
eunt
i
ls
omet
i
meaf
t
e
raj
obi
s
c
ompl
e
t
e
d.De
c
i
s
i
onsaboutbi
l
l
i
ngac
l
i
e
ntf
ors
e
r
vi
c
e
sr
e
nde
r
e
dge
ne
r
al
l
ymus
tbemadei
mme
di
a
t
e
l
y
af
t
e
rt
hej
obi
sc
ompl
e
t
e
d.Al
s
o,ac
t
ualc
os
t
sma
yr
e
fle
c
ts
hor
t
r
unc
hange
si
nt
hee
nvi
r
onme
ntt
ha
tma
y
di
s
t
or
tt
hebi
l
l
i
ngpr
oc
e
s
s
.Budge
t
e
dc
os
t
sar
eaffe
c
t
e
dbywe
e
kl
yormont
hl
yfluc
t
ua
t
i
onsand,t
he
r
e
f
or
e
,
offe
ras
t
abl
ec
ompar
i
s
onandas
s
i
gnme
ntofc
os
t
st
hr
oughoutt
heac
c
ount
i
ngc
yc
l
e
.
b. Ha
vi
ngs
e
par
a
t
epr
of
e
s
s
i
onall
abor
hourr
a
t
e
sas
s
i
s
t
si
nas
s
i
gni
ngt
hepe
r
s
onne
lc
os
t
st
oj
obsc
l
os
e
s
tt
o
t
he
i
rr
e
alval
ue
s
.Thi
she
l
pst
omai
nt
ai
ndi
ffe
r
e
ntc
os
t
sf
orj
obst
ha
tha
vet
hes
amenumbe
rofhour
sbuta
di
ffe
r
e
ntmi
xofpr
of
e
s
s
i
onal
sdoi
ngt
hej
ob.Se
l
dom i
st
he
r
eonl
yonec
aus
e
ande
ffe
c
tr
e
l
a
t
i
ons
hi
p
be
t
we
e
naj
obandt
het
as
kspe
r
f
or
me
dont
hej
ob;t
he
r
e
f
or
e
,i
tma
yal
s
obeagoodi
de
at
ode
ve
l
op
mul
t
i
pl
ei
ndi
r
e
c
t
c
os
tas
s
i
gnme
nt
s(
i
.
e
.
,onef
ors
t
a
ffs
uppor
tandot
he
r
sf
ors
uc
hi
t
e
msasc
omput
e
r
s
uppor
torge
ne
r
aladmi
ni
s
t
r
a
t
i
ves
uppor
t
)
.
Di
ff:
3
Obj
e
c
t
i
ve
:7
AACSB:Anal
yt
i
c
alt
hi
nki
ng
70
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30)Be
nnyI
ndus
t
r
i
e
sal
l
oc
a
t
e
smanuf
ac
t
ur
i
ngove
r
he
ada
tapr
e
de
t
e
r
mi
ne
dr
a
t
eof160% ofdi
r
e
c
tl
abor
c
os
t
.Anyove
r
al
l
oc
a
t
e
dorunde
r
al
l
oc
a
t
e
dove
r
he
adi
sc
l
os
e
dt
ot
hec
os
tofgoodss
ol
da
tt
hee
ndoft
he
mont
h.Be
l
ow i
si
nf
or
ma
t
i
ononj
ob205t
ha
twasi
npr
oc
e
s
sa
tt
hee
ndoft
hemont
hofOc
t
obe
r
Di
r
e
c
tma
t
e
r
i
al
s$4,
000
Di
r
e
c
tl
abor$3,
000
Al
l
oc
a
t
e
dmanuf
ac
t
ur
i
ngove
r
he
ad$4,
800
J
obs206,207,and208we
r
es
t
ar
t
e
di
nNove
mbe
r
.Di
r
e
c
tma
t
e
r
i
al
st
ha
twe
r
eus
e
di
nNove
mbe
rwe
r
e
$26,
000anddi
r
e
c
tl
aborc
os
t
swe
r
e$21,
000.Fort
hemont
hofNove
mbe
r
,a
c
t
ualmanuf
ac
t
ur
i
ngove
r
he
ad
was$32,
000.Theonl
yj
obs
t
i
l
li
npr
oc
e
s
sont
hel
as
tda
yofNove
mbe
rwasj
ob104wi
t
ht
hef
ol
l
owi
ng
c
os
t
s
:$3,
000f
ordi
r
e
c
tma
t
e
r
i
al
sand$1,
500f
ordi
r
e
c
tl
abor
.
Re
qui
r
ed:
a
.Cal
c
ul
a
t
et
hec
os
tofgoodsmanuf
ac
t
ur
e
r
e
df
orNove
mbe
r
.
b.Cal
c
ul
a
t
et
heamountofove
r
al
l
oc
a
t
e
dorunde
r
al
l
oc
a
t
e
dmanuf
ac
t
ur
i
ngove
r
he
adt
ha
ts
houl
dbec
l
os
e
d
t
oc
os
tofgoodss
ol
donNove
mbe
r30.Bes
ur
et
ol
a
be
lt
heans
we
rase
i
t
he
rove
r
al
l
oc
a
t
e
dor
unde
r
al
l
oc
a
t
e
d.
c
.Wha
tar
et
heac
c
ount
i
nge
nt
r
i
e
st
oc
l
os
et
heove
r
al
l
oc
a
t
e
dorunde
r
al
l
oc
a
t
e
dmanuf
ac
t
ur
i
ngove
r
he
adon
Nove
mbe
r30?
Ans
we
r
:
a
.Be
gi
nni
ngwor
k
i
npr
oc
e
s
s$11,
800(
J
ob205i
npr
oc
e
s
sa
tt
hee
ndofOc
t
obe
r
)
+Di
r
e
c
tl
aborf
ort
hemont
hofNove
mbe
r$21,
000
+Al
l
oc
a
t
e
dmanuf
ac
t
ur
i
ngove
r
he
ad$33,
600(
$21,
000x1.
6)
+Di
r
e
c
tma
t
e
r
i
al
s$26,
000
-Endi
ngwor
k
i
npr
oc
e
s
s$6,
900(
$3,
000+$1,
500+(
$1,
500x1.
6)
=Cos
tofgoodsmanuf
ac
t
ur
e
d$99,
300
b.Theamountofal
l
oc
a
t
e
dove
r
he
adwas$33,
600whi
l
et
hea
c
t
ualmanuf
ac
t
ur
i
ngove
r
he
adwas$32,
000.
Thedi
ffe
r
e
nc
ei
s$1,
600whi
c
hi
sove
r
al
l
oc
a
t
e
d.
c
.Manuf
ac
t
ur
i
ngOve
r
he
adAl
l
oc
a
t
e
d $1,
600
Cos
tofgoodss
ol
d
$1,
600
Di
ff:
3
Obj
e
c
t
i
ve
:7
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
71
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31)Wha
tar
et
hr
e
epos
s
i
bl
ewa
yst
odi
s
pos
eofunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adc
os
t
sa
tt
hee
nd
ofafis
c
alye
ar
?Br
i
e
flyc
omme
ntont
het
he
or
e
t
i
c
alc
or
r
e
c
t
ne
s
sori
nc
or
r
e
c
t
ne
s
sofe
ac
hme
t
hod.
Ans
we
r
:Onewa
yt
odi
s
pos
eofunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adc
os
t
sa
tt
hee
ndofafis
c
alye
ar
woul
dbet
opr
or
a
t
et
heunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adc
os
t
st
ot
hewor
k
i
npr
oc
e
s
sc
ont
r
ol
ac
c
ount
,t
hefini
s
he
dgoodsc
ont
r
olac
c
ount
,andt
ot
hec
os
tofgoodss
ol
dac
c
ountbas
e
dont
her
e
l
a
t
i
ve
amount
si
ne
ac
hac
c
ount
.Thi
si
sat
he
or
e
t
i
c
al
l
yc
or
r
e
c
tme
t
hods
i
nc
ei
ti
sr
e
as
onabl
et
obe
l
i
e
vet
ha
tt
he
unde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adc
os
t
ss
houl
da
t
t
ac
ht
he
ms
e
l
ve
st
ot
hegoodsast
he
yar
e
pr
oduc
e
d.As
e
c
ondwa
yt
odi
s
pos
eoft
heunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adc
os
t
sa
tt
hee
ndofa
fis
c
alye
arwoul
dbet
oadj
us
tt
heal
l
oc
a
t
i
onr
a
t
ebas
e
dont
heac
t
ualamount
sandr
e
al
l
oc
a
t
et
heove
r
he
ad
t
oc
ompl
e
t
e
dj
obs
.Thi
si
sal
s
oat
he
or
e
t
i
c
al
l
yc
or
r
e
c
tme
t
hod.At
hi
r
dwa
yi
st
oc
l
e
aral
lunde
r
al
l
oc
a
t
e
dor
ove
r
al
l
oc
a
t
e
dove
r
he
adt
ot
hec
os
tofgoodss
ol
dac
c
ount
.Thi
si
snott
he
or
e
t
i
c
al
l
yval
i
dbuti
ti
spr
a
c
t
i
c
ali
f
t
heamountofunde
r
al
l
oc
a
t
e
dorove
r
al
l
oc
a
t
e
dove
r
he
adi
snotma
t
e
r
i
al
.
Di
ff:
3
Obj
e
c
t
i
ve
:7
AACSB:Anal
yt
i
c
alt
hi
nki
ng
4.
8 Obj
e
c
t
i
ve4.
8
1)I
nt
hes
e
r
vi
c
es
e
c
t
or________.
A)di
r
e
c
tl
aborc
os
t
sar
eal
wa
yse
as
yt
ot
r
a
c
et
oj
obs
B)abudge
t
e
ddi
r
e
c
t
l
aborc
os
tr
a
t
ema
ybeus
e
dt
oappl
ydi
r
e
c
tl
abort
oj
obs
C)nor
malc
os
t
i
ngma
ynotbeus
e
d
D)ove
r
he
adi
sge
ne
r
al
l
yappl
i
e
dus
i
nganac
t
ualc
os
t
al
l
oc
a
t
i
onr
a
t
e
Ans
we
r
:B
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Anal
yt
i
c
alt
hi
nki
ng
2)I
nt
hes
e
r
vi
c
es
e
c
t
or
,t
oac
hi
e
vet
i
me
l
yr
e
por
t
i
ngont
hepr
ofit
abi
l
i
t
yofane
nga
ge
me
nt
,ac
ompanywi
l
l
us
e________.
A)budge
t
e
dr
a
t
e
sf
oral
ldi
r
e
c
tc
os
t
s
B)budge
t
e
dr
a
t
e
sf
ori
ndi
r
e
c
tc
os
t
s
C)a
c
t
ualc
os
t
i
ng
D)budge
t
e
dr
a
t
e
sf
ors
omedi
r
e
c
tc
os
t
sandi
ndi
r
e
c
tc
os
t
s
Ans
we
r
:D
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Anal
yt
i
c
alt
hi
nki
ng
72
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3)Advant
a
geI
nc
.e
mpl
oys29pr
of
e
s
s
i
onalc
l
e
ane
r
s
.Budge
t
e
dc
os
t
st
ot
al$1,
955,
000ofwhi
c
h$1,
702,
000i
s
di
r
e
c
tc
os
t
s
.Budge
t
e
di
ndi
r
e
c
tc
os
t
sar
e$839,
500anda
c
t
uali
ndi
r
e
c
tc
os
t
swe
r
e$795,
600.Budge
t
e
d
pr
of
e
s
s
i
onall
abor
hour
sar
e1,
150,
000anda
c
t
ualhour
swe
r
e1,
221,
875.Wha
ti
st
hebudge
t
e
ddi
r
e
c
tc
os
t
al
l
oc
a
t
i
onr
a
t
e
?
A)$1.
70pe
rhour
B)$1.
60pe
rhour
C)$0.
73pe
rhour
D)$1.
48pe
rhour
Ans
we
r
:D
Expl
ana
t
i
on:$1,
702,
000/1,
150,
000=$1.
48
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
4)Thebudge
t
e
ddi
r
e
c
t
l
aborc
os
tr
a
t
ei
nc
l
ude
s___
_____.
A)budge
t
e
dt
ot
alc
os
t
si
ni
ndi
r
e
c
tc
os
tpool
B)budge
t
e
dt
ot
aldi
r
e
c
t
l
aborc
os
t
si
nt
hede
nomi
na
t
or
C)budge
t
e
dt
ot
aldi
r
e
c
t
l
aborc
os
t
si
nt
henume
r
a
t
or
D)budge
t
e
dt
ot
aldi
r
e
c
t
l
aborhour
si
nt
henume
r
a
t
or
Ans
we
r
:C
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Anal
yt
i
c
alt
hi
nki
ng
5)Theac
c
ount
i
ngfir
m fir
m ofSmi
t
h&J
one
sLLChasas
t
affof34s
t
affac
c
ount
ant
sandaudi
t
or
sand
admi
ni
s
t
r
a
t
i
ves
t
aff.Budge
t
e
dt
ot
alc
os
t
soft
hefir
mt
ot
al$5,
000,
000ofwhi
c
h$2,
900,
000i
sdi
r
e
c
t
l
a
bor
c
os
t
s
.As
s
umi
ngt
ha
tt
her
e
mai
ni
ngc
os
t
sar
ei
ndi
r
e
c
tanddi
r
e
c
t
l
aborc
os
ti
st
heal
l
oc
a
t
i
onbas
e
,c
al
c
ul
a
t
e
t
hebudge
t
e
di
ndi
r
e
c
tc
os
tr
a
t
e
.
A)42% ofdi
r
e
c
t
l
aborc
os
t
B)72% ofdi
r
e
c
t
l
aborc
os
t
C)58% ofdi
r
e
c
t
l
aborc
os
t
D)172% ofdi
r
e
c
t
l
aborc
os
t
Ans
we
r
:B
Expl
ana
t
i
on:2,
100,
000/2,
900,
000
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
73
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6)Al
oc
alac
c
ount
i
ngfir
me
mpl
oys24f
ul
l
t
i
mepr
of
e
s
s
i
onal
s
.Thebudge
t
e
dannualc
ompe
ns
a
t
i
onpe
r
e
mpl
oye
ei
s$45,
000.Thea
ve
r
a
gec
har
ge
abl
et
i
mei
s420hour
spe
rc
l
i
e
ntannual
l
y
.Al
lpr
of
e
s
s
i
onall
abor
c
os
t
sar
ei
nc
l
ude
di
nas
i
ngl
edi
r
e
c
t
c
os
tc
a
t
e
gor
yandar
eal
l
oc
a
t
e
dt
oj
obsonape
r
hourbas
i
s
.
Ot
he
rc
os
t
sar
ei
nc
l
ude
di
nas
i
ngl
ei
ndi
r
e
c
t
c
os
tpool
,al
l
oc
a
t
e
dac
c
or
di
ngt
opr
of
e
s
s
i
onall
abor
hour
s
.
Budge
t
e
di
ndi
r
e
c
tc
os
t
sf
ort
heye
a
rar
e$790,
000,
andt
hefir
me
xpe
c
t
st
oha
ve90c
l
i
e
nt
sdur
i
ngt
he
c
omi
ngye
ar
.
Wha
ti
st
hebudge
t
e
ddi
r
e
c
tl
aborc
os
tr
a
t
epe
rhour
?(
Roundt
hefinalans
we
rt
ot
hene
ar
e
s
tc
e
nt
.
)
A)$28.
57pe
rhour
B)$20.
90pe
rhour
C)$4.
46pe
rhour
D)$107.
14pe
rhour
Ans
we
r
:A
Expl
ana
t
i
on:Tot
aldi
r
e
c
tl
aborc
os
t=$45,
000×2
4=$1,
080,
000
Tot
alhour
s=420×90=37,
800hour
s
Di
r
e
c
tl
aborc
os
tr
a
t
epe
rhour=$1,
080,
000/37,
800=$28.
57pe
rhour
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
7)Al
oc
alac
c
ount
i
ngfir
me
mpl
oys28f
ul
l
t
i
mepr
of
e
s
s
i
onal
s
.Thebudge
t
e
dannualc
ompe
ns
a
t
i
onpe
r
e
mpl
oye
ei
s$41,
000.Thea
ve
r
a
gec
har
ge
abl
et
i
mei
s430hour
spe
rc
l
i
e
ntannual
l
y
.Al
lpr
of
e
s
s
i
onall
abor
c
os
t
sar
ei
nc
l
ude
di
nas
i
ngl
edi
r
e
c
t
c
os
tc
a
t
e
gor
yandar
eal
l
oc
a
t
e
dt
oj
obsonape
r
hourbas
i
s
.
Ot
he
rc
os
t
sar
ei
nc
l
ude
di
nas
i
ngl
ei
ndi
r
e
c
t
c
os
tpool
,al
l
oc
a
t
e
dac
c
or
di
ngt
opr
of
e
s
s
i
onall
abor
hour
s
.
Budge
t
e
di
ndi
r
e
c
tc
os
t
sf
ort
heye
a
rar
e$787,
000,
andt
hefir
me
xpe
c
t
st
oha
ve95c
l
i
e
nt
sdur
i
ngt
he
c
omi
ngye
ar
.
Wha
ti
st
hebudge
t
e
di
ndi
r
e
c
t
c
os
tr
a
t
epe
rhour
?
A)$6.
86pe
rhour
B)$65.
37pe
rhour
C)$28.
10pe
rhour
D)$19.
27pe
rhour
Ans
we
r
:D
Expl
ana
t
i
on:I
ndi
r
e
c
t
c
os
tr
a
t
epe
rhour=$787,
00
0/430×95=$19.
27pe
rhour
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
74
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8)Al
oc
alac
c
ount
i
ngfir
me
mpl
oys27f
ul
l
t
i
mepr
of
e
s
s
i
onal
s
.Thebudge
t
e
dannualc
ompe
ns
a
t
i
onpe
r
e
mpl
oye
ei
s$40,
500.Thea
ve
r
a
gec
har
ge
abl
et
i
mei
s420hour
spe
rc
l
i
e
ntannual
l
y
.Al
lpr
of
e
s
s
i
onall
abor
c
os
t
sar
ei
nc
l
ude
di
nas
i
ngl
edi
r
e
c
t
c
os
tc
a
t
e
gor
yandar
eal
l
oc
a
t
e
dt
oj
obsonape
r
hourbas
i
s
.
Ot
he
rc
os
t
sar
ei
nc
l
ude
di
nas
i
ngl
ei
ndi
r
e
c
t
c
os
tpool
,al
l
oc
a
t
e
dac
c
or
di
ngt
opr
of
e
s
s
i
onall
abor
hour
s
.
Budge
t
e
di
ndi
r
e
c
tc
os
t
sf
ort
heye
a
rar
e$781,
500,
andt
hefir
me
xpe
c
t
st
oha
ve75c
l
i
e
nt
sdur
i
ngt
he
c
omi
ngye
ar
.
I
ft
e
nc
l
i
e
nt
sar
el
os
tandt
hewor
kf
or
c
es
t
a
ysa
t27e
mpl
oye
e
s
,t
he
nt
hedi
r
e
c
tl
aborc
os
tr
a
t
epe
rhour
:
A)$34.
71pe
rhour
B)$24.
81pe
rhour
C)$40.
05pe
rhour
D)$21.
89pe
rhour
Ans
we
r
:C
Expl
ana
t
i
on:Tot
aldi
r
e
c
tc
os
t=$40,
500×27=$1
,
093,
500
Tot
alhour
s=420×65=27,
300hour
s
Di
r
e
c
tc
os
tr
a
t
epe
rhour=$1,
093,
500/27,
300=$
40.
05pe
rhour
Thedi
r
e
c
tl
aborc
os
tr
a
t
epe
rhouri
nc
r
e
as
e
df
r
om $34.
71pe
rhourt
o$40.
05pe
rhour
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Appl
i
c
a
t
i
onofknowl
e
dge
9)J
ame
sFor
danar
c
hi
t
e
c
tc
har
ge
s$150pe
rhourf
orhi
st
i
mes
pe
ntdr
a
wi
ngbl
ue
pr
i
nt
sf
orc
l
i
e
nt
s
.Hi
s
budge
t
e
dannualc
os
tt
or
unhi
soffic
ei
s$12,
000aye
ar(
r
e
ntandut
i
l
i
t
i
e
s
)andheal
l
oc
a
t
e
st
he
s
ei
ndi
r
e
c
t
c
os
t
sbas
e
dondi
r
e
c
tl
aborhour
s
.For
dpr
e
di
c
t
st
ha
thewi
l
lwor
kabout1,
000bi
l
l
abl
ehour
spe
rye
arf
or
hi
sc
l
i
e
nt
s
.Re
c
e
nt
l
y
,For
dc
ompl
e
t
e
das
e
tofbl
ue
pr
i
nt
sf
oragar
a
gef
oroneofhi
sc
l
i
e
nt
sandi
nvol
vi
ng30
hour
sofwor
k,How muc
hi
ndi
r
e
c
tc
os
t
ss
houl
df
or
dal
l
oc
a
t
et
ot
hegar
a
gebl
ue
pr
i
nt
sj
obwhe
n
c
ons
i
de
r
i
nghow muc
ht
oc
har
gehi
sc
l
i
e
ntandc
ove
rhi
sc
os
t
s
?
A)$450
B)$810
C)$360
D)$330
Ans
we
r
:C
Di
ff:
1
Obj
e
c
t
i
ve
:8
AACSB:Anal
yt
i
c
alt
hi
nki
ng
10)I
ns
omevar
i
a
t
i
onsofnor
malc
os
t
i
ng,or
gani
za
t
i
onsus
ebudge
t
e
dr
a
t
e
st
oas
s
i
gndi
r
e
c
tc
os
t
saswe
l
las
i
ndi
r
e
c
tc
os
t
st
oj
obs
.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Anal
yt
i
c
alt
hi
nki
ng
75
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11)I
ns
omes
e
r
vi
c
eor
gani
za
t
i
ons
,avar
i
a
t
i
onofnor
malc
os
t
i
ngi
sus
e
dt
opr
ovi
det
i
me
l
yi
nf
or
ma
t
i
on
dur
i
ngt
hepr
ogr
e
s
s
i
onoft
heye
ar
,us
i
ngbudge
t
e
ddi
r
e
c
tl
aborc
os
t
sandal
l
oc
a
t
e
dbudge
t
e
dove
r
he
ad.
Ans
we
r
:TRUE
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Anal
yt
i
c
alt
hi
nki
ng
12)Anac
c
ount
i
ngfir
mc
ompl
e
t
e
sanaudi
tf
oral
oc
aluni
onandhast
hef
ol
l
owi
ngc
os
ti
nf
or
ma
t
i
onf
ort
he
ye
ar
.
I
ndi
r
e
c
tl
abor$60,
000
Offic
el
e
as
e$22,
000
De
pr
e
c
i
a
t
i
ononoffic
ee
qui
pme
nt$8,
000
Mar
ke
t
i
nge
xpe
ns
e$20,
000
Ut
i
l
i
t
i
e
s$15,
000
Thefir
m'
sdi
r
e
c
tl
aborc
os
t
sar
ebudge
t
e
da
t$500,
0
00f
ort
heye
a
randove
r
he
adi
sal
l
oc
a
t
e
dbas
e
don
di
r
e
c
tl
aborc
os
t
s
.Thefir
m us
e
d1par
t
ne
rand2audi
tas
s
oc
i
a
t
e
sont
heaudi
t
.Par
t
ne
r
sar
epai
d$150pe
r
hourwhi
l
eaudi
tas
s
oc
i
a
t
e
se
ar
n$50pe
rhour
.Thepar
t
ne
rs
pe
nt6hour
sont
hee
nga
ge
me
ntwhi
l
et
he
audi
tas
s
oc
i
a
t
e
ss
pe
ntat
ot
alof40hour
s
.
Re
qui
r
ed:
Wha
ti
st
hec
os
toft
heaudi
t
?
Ans
we
r
:(
$150x6)+(
40x$50)+(
$2,
900x(
$125,
000
/$500,
000)=$3,
625
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Anal
yt
i
c
als
ki
l
l
s
13)Al
oc
ale
ngi
ne
e
r
i
ngfir
mi
sbi
ddi
ngonade
s
i
gnpr
oj
e
c
tf
orane
wc
l
i
e
nt
.Thet
ot
albudge
t
e
ddi
r
e
c
t
l
aborc
os
t
sf
ort
hefir
m ar
e$400,
000.Thet
ot
albudge
t
e
di
ndi
r
e
c
tc
os
t
sar
e$600,
000.I
ti
se
s
t
i
ma
t
e
dt
ha
t
t
he
r
ear
e8,
000bi
l
l
abl
ehour
si
nt
ot
al
.
Re
qui
r
ed:
a
. Wha
ti
st
hebudge
t
e
ddi
r
e
c
t
l
aborc
os
tr
a
t
e
?
b. Wha
ti
st
hebudge
t
e
di
ndi
r
e
c
t
c
os
tr
a
t
eas
s
umi
ngdi
r
e
c
t
l
aborc
os
ti
st
heal
l
oc
a
t
i
onbas
e
?
c
.
Wha
ts
houl
dbet
hee
ngi
ne
e
r
i
ngfir
m bi
dont
hepr
oj
e
c
ti
ft
hedi
r
e
c
tl
aborhour
sar
ee
s
t
i
ma
t
e
da
t
300hour
s
?
Ans
we
r
:
a
. $400,
000/8,
000=$50/hour
b. $600,
000/$400,
000=150% ofdi
r
e
c
tl
aborc
os
t
c
. (
300×50)+(
15,
000×1.
5)=$37,
500
Di
ff:
3
Obj
e
c
t
i
ve
:8
AACSB:Anal
yt
i
c
als
ki
l
l
s
76
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14)Al
oc
alCP
Ae
mpl
oyst
e
nf
ul
l
t
i
mepr
of
e
s
s
i
onal
s
.Thebudge
t
e
dc
ompe
ns
a
t
i
onpe
re
mpl
oye
ei
s$50,
000.
Themaxi
mum bi
l
l
abl
ehour
sf
ore
ac
hc
l
i
e
ntar
e400.Cl
i
e
nt
sal
wa
ysr
e
c
e
i
vet
he
i
rf
ul
lamountoft
i
me
.
Al
l
pr
of
e
s
s
i
onall
aborc
os
t
sar
ei
nc
l
ude
di
nas
i
ngl
edi
r
e
c
t
c
os
tc
a
t
e
gor
yandar
et
r
ac
e
dt
oj
obsonape
r
hour
bas
i
s
.Anyot
he
rc
os
t
sar
ei
nc
l
ude
di
nas
i
ngl
ei
ndi
r
e
c
t
c
os
tpool
,al
l
oc
a
t
e
dac
c
or
di
ngt
opr
of
e
s
s
i
ona
ll
abor
hour
s
.Budge
t
e
di
ndi
r
e
c
tc
os
t
sf
ort
heye
arar
e$20
0,
000andt
hefir
m had20c
l
i
e
nt
s
.
Re
qui
r
ed:
a
. Wha
ti
st
hedi
r
e
c
t
l
abor
c
os
tr
a
t
epe
rhour
?
b. Wha
ti
st
hei
ndi
r
e
c
t
c
os
tr
a
t
epe
rhour
?
Ans
we
r
:
a
. Tot
aldi
r
e
c
tc
os
t
=$50,
000×10=$500,
000
Tot
alhour
s
=400×20=8,
000
Di
r
e
c
t
c
os
tr
a
t
epe
runi
t =$500,
000
/8,
000=$62.
50pe
rhour
b. I
ndi
r
e
c
t
c
os
tr
a
t
epe
runi
t=$200,
000/8,
000=$25.
00pe
rhour
Di
ff:
2
Obj
e
c
t
i
ve
:8
AACSB:Anal
yt
i
c
als
ki
l
l
s
77
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