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Process Costing MCQs

Option A: Gross weighted margin

Option B: weighted average revenue

Option C: weighted average cost

Option D: weighted average conversion cost

Correct Answer: weighted average cost


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Option A: conversion expense costing system

Option B: inventory costing system

Option C: process costing system

Option D: job costing system

Correct Answer: process costing system


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Option A: summarize flow of output

Option B: compute output in units

Option C: summarize total costs

Option D: compute cost for each equivalent unit

Correct Answer: summarize total costs


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Option A: $10

Option B: $100

Option C: $1,000

Option D: $1,200

Correct Answer: $10


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Option A: $16

Option B: $60

Option C: $6

Option D: $26

Correct Answer: $6


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Option A: summarize total costs

Option B: compute cost for each equivalent unit

Option C: summarize flow of output

Option D: compute output in units

Correct Answer: compute output in units


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Option A: weighted average method

Option B: net present value method

Option C: Gross production method

Option D: net present value method

Correct Answer: weighted average method


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Option A: summarize total costs

Option B: compute cost for each equivalent unit

Option C: summarize flow of output

Option D: compute output in units

Correct Answer: compute cost for each equivalent unit


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Option A: allocate separable costs

Option B: allocate joint costs

Option C: compute gross margin

Option D: assign total cost to completed units

Correct Answer: assign total cost to completed units


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Option A: partial work costs

Option B: transferred-in costs

Option C: transferred-out costs

Option D: weighted average costs

Correct Answer: transferred-in costs


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Option A: 1800 units

Option B: 2300 units

Option C: 10300 units

Option D: 1500 units

Correct Answer: 2300 units


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Option A: 1800 units

Option B: 1500 units

Option C: 1300 units

Option D: 1500 units

Correct Answer: 1300 units


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Option A: transferred-in costs

Option B: transferred-out costs

Option C: FIFO costs

Option D: LIFO costs

Correct Answer: transferred-in costs


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Option A: cost of indirect labor

Option B: cost of direct labor

Option C: cost of direct material

Option D: unit costs

Correct Answer: unit costs


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Option A: accounting period costing system

Option B: process costing system

Option C: job costing system

Option D: none of above

Correct Answer: process costing system


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Option A: summarize flow of output

Option B: compute output in units

Option C: summarize total costs

Option D: compute cost for each equivalent unit

Correct Answer: summarize flow of output


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Option A: partial inventory costing method

Option B: current period inventory method

Option C: Last-in, first-out method

Option D: First-in, first-out method

Correct Answer: First-in, first-out method


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Option A: conversion process

Option B: operation

Option C: hybridization

Option D: both a and b

Correct Answer: operation


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Option A: incremental costing system

Option B: split off costing system

Option C: inventoriable costing system

Option D: operation costing system

Correct Answer: operation costing system


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Option A: weighted costing system

Option B: average costing system

Option C: hybrid costing system

Option D: double costing system

Correct Answer: hybrid costing system


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