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ทดสอบย่ อยครั้งที่ 3 (1/58)
1. Overhead allocation based solely on a measure of volume such as direct labor-hours:
A. is a key aspect of the activity-based costing model.
B. will systematically overcost high-volume products and undercost low-volume products.
C. will systematically overcost low-volume products and undercost high-volume products.
D. must be used for external financial reporting.
2. Arranging for a shipment of a number of different products to a customer is an example of
an activity at which of the following levels?
A. Unit-level activity.
B. Batch-level activity.
C. Customer-level activity.
D. Factility -sustaining activity.
3. Testing a prototype of a new product is an example of a:
A. Unit-level activity.
B. Batch-level activity.
C. Product-level activity.
D. Factility -sustaining activity.
4. Simplex Company has the following estimated costs for next year:
Simplex estimates that 10,000 direct labor and 16,000 machine-hours will be worked during
the year. If overhead is applied on the basis of machine-hours, the overhead rate per hour will
be:
A. $8.56
B. $7.63
C. $6.94
D. $3.50
Estimated manufacturing overhead
= Salary of production supervisor + Indirect materials
+ Rent on factory equipment
= $35,000 + $5,000 + $16,000
= $56,000
Predetermined overhead rate
= Estimated manufacturing overhead Estimated machine-hours
Predetermined overhead rate = $56,000 16,000 machine-hours
Predetermined overhead rate = $3.50 per machine-hour
5. Latting Manufacturing Corporation has a traditional costing system in which it applies
manufacturing overhead to its products using a predetermined overhead rate based on direct
labor-hours (DLHs). The company has two products, T73C and R28K, about which it has
provided the following data:
The company's estimated total manufacturing overhead for the year is $1,526,700 and the
company's estimated total direct labor-hours for the year is 30,000.
The manufacturing overhead that would be applied to a unit of product T73C under the
company's traditional costing system is closest to:
A. $18.38
B. $28.56
C. $10.18
D. $4.80
Direct labor-hour calculation:
Predetermined overhead rate = $1,526,700  30,000 direct labor-hours = $50.89 per direct
labor-hour
Overhead applied to a unit of product T37C = $50.89 per direct labor-hours  0.2 direct
labor-hours per unit = $10.18 per unit
Use the following information to answer question 6 - 9 queation
Addy Company makes two products: Product A and Product B. Annual production and sales
are 1,700 units of Product A and 1,100 units of Product B. The company has traditionally
used direct labor-hours as the basis for applying all manufacturing overhead to products.
Product A requires 0.3 direct labor-hours per unit and Product B requires 0.6 direct laborhours per unit. The total estimated overhead for next period is $98,785.
The company is considering switching to an activity-based costing system for the purpose of
computing unit product costs for external reports. The new activity-based costing system
would have three overhead activity cost pools--Activity 1, Activity 2, and General Factory-with estimated overhead costs and expected activity as follows:
(Note: The General Factory activity cost pool's costs are allocated on the basis of direct laborhours.)
6. The predetermined overhead rate under the traditional costing system is closest to:
A. $9.15
B. $43.48
C. $84.43
D. $19.08
Direct labor-hour calculation:
Predetermined overhead rate = Total estimated overhead  Total estimated direct labor-hours
= $98,785  1,170 direct labor-hours = $84.43 per direct labor-hour
7. The overhead cost per unit of Product B under the traditional costing system is closest to:
A. $50.66
B. $5.49
C. $26.09
D. $11.45
Direct labor-hour calculation:
Predetermined overhead rate = Total estimated overhead  Total estimated direct labor-hours
= $98,785  1,170 direct labor-hours = $84.43 per direct labor-hour
Overhead cost per unit of B = $84.43 per direct labor-hour  0.6 direct labor-hours per unit
= $50.66 per unit
8. The predetermined overhead rate (i.e., activity rate) for Activity 2 under the activity-based
costing system is closest to:
A. $9.15
B. $51.99
C. $86.93
D. $10.23
Activity rate for Activity 2 = $17,385  1,900 = $9.15
9. The overhead cost per unit of Product B under the activity-based costing system is closest
to:
A. $50.66
B. $26.09
C. $35.28
D. $38.16
The activity rates for each activity cost pool are computed as follows:
The overhead cost charged to Product B is:
Overhead cost per unit of Product B = $41,974.80  1,100 units = $38.16 per unit
10. Trauscht Corporation has provided the following data from its activity-based costing
system:
The company makes 340 units of product P23F a year, requiring a total of 710 machinehours, 80 orders, and 40 inspection-hours per year. The product's direct materials cost is
$40.05 per unit and its direct labor cost is $14.35 per unit. The product sells for $121.90 per
unit.
According to the activity-based costing system, the product margin for product P23F is:
A. $9,223.20
B. $7,853.60
C. $5,401.60
D. $22,950.00