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The molding department of kennett company

28/03/2021 Client: saad24vbs Deadline: 2 Day

Question 1

The Molding Department of Kennett Company has the following production data: beginning work in process 25,000 units (60% complete), started into production 425,000 units, completed and transferred out 400,000 units, and ending work in process 50,000 units (40% complete). Assuming materials are entered at the beginning of the process, equivalent units for materials are:

375,000.

450,000.

400,000.

475,000.

Question 2

Which of these best reflects a distinguishing factor between a job order cost system and a process cost system?

The detail at which costs are calculated.

The number of work in process accounts.

The time period each covers.

The manufacturing cost elements included

Question 3

When manufacturing overhead costs are assigned to production in a process cost system, they are debited to

a Work in Process account.

a Manufacturing Overhead account.

the Finished Goods Inventory account.

Cost of Goods Sold.

Question 4

Which of the following manufacturing cost elements occurs in a process cost system?

Manufacturing overhead.

Direct labor.

All of these.

Direct materials.

Question 5

A process began the month with 3,000 units in the beginning work in process inventory and ended the month with 2,000 units in the ending work in process. If 15,000 units were completed and transferred out of the process during the month, how many units were started into production during the month?

13,000.

15,000.

16,000.

14,000.

Question 6

Which of the following is a true statement about process cost systems?

A process cost system has one work in process account for each process.

In process cost systems, costs are accumulated but not assigned.

Unit costs are not computed in process cost systems.

In process cost systems, costs are summarized on job cost sheets.

Question 7

Which of the following is not a necessary step in preparing a production cost report?

Compute the equivalent units of production.

Compute the physical unit flow.

Prepare the job order cost sheet.

Prepare a cost reconciliation schedule.

Question 8

Minor Company had the following department data:

Physical Units

Work in process, July 1 30,000

Completed and transferred out135,000

Work in process, July 3145,000

Materials are added at the beginning of the process. What is the total number of equivalent units for materials in July?

210,000.

135,000.

180,000.

150,000.

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