01 CACM1 4finals PDF

Colegio de San Gabriel Arcangel
Founded 1993
Level I Accredited – PACUCOA
Area E, SapangPalay, City of San Jose del Monte, Bulacan
FINAL EXAMINATION
BSA2 / BSAT2 / ABA2 CACM1: Cost Accounting and Cost Management 1
A21, SUN 4:30pm-7:30pm Prof. Paul Jersey Gayares, CPA
Multiple Choice Questions.
1. Which one of the following is least likely to be an objective of a cost accounting system?
a. Product costing and inventory valuation c. Sales commission determination
b. Department efficiency d. Income determination
2. In cost terminology, conversion cost consist of:
a. Direct and indirect labor c. Direct labor and factory overhead
b. Direct labor and direct materials d. Indirect labor and variable factory overhead
3. Which of the following cost is not always considered to be expired immediately upon being recognized?
a. Cost of goods sold
b. Sales salaries
c. Depreciation expense for plant machinery
d. Loss from bankruptcy of a major debtor not provided in the annual adjustment
4. Mars Company has correctly computed its EOQ as 600 units. However, management would order quantities of 500 units. How will Mars’
total annual purchase order cost and total annual carrying cost for an order quantity of 500 units compare to the respective amounts for an
order quantity of 600 units?
a. Lower purchase order cost and higher carrying cost
b. Higher purchase order cost and lower carrying cost
c. Lower purchase order cost and lower carrying cost
d. Higher purchase order cost and higher carrying cost
5. In a well controlled materials system, the Purchasing Agent performs the following activities except the
a. Placing of purchase orders with suppliers c. Approving and checking of invoices
b. Receiving purchase requisitions d. Preparation of purchase order
6. The purchase requisition is a document used to
a. Initiate the return of merchandise to the vendor.
b. Inform the purchasing agent of a need for materials.
c. Initiate payment for materials ordered
d. Inform the Purchasing Department of a receipt of materials
7. The person who is responsible for the protection of the materials in the storeroom, and for identification of the materials is the
a. Receiving clerk c. Storeroom supervisor
b. Purchasing agent d. Storeroom clerk
8. The bin tag:
a. Is an informal but carefully maintained record showing the quantities of materials received, issued and on hand.
b. Is a formal but carefully maintained record showing the quantities of materials received, issued and on hand.
c. Is a name tag used by employees for identification purposes
d. Is a record of materials requisition
9. No materials may be issued without a written document called
a. Materials requisition c. Materials ledger card
b. Materials issued d. Receiving report
10. The costing method that considers materials on hand to be from the last ones purchased is:
a. LIFO c. Moving average
b. FIFO d. Specific Identification
11. Under what costing method that the materials on hand are considered to be from the last ones purchased?
a. FIFO c. Moving average
b. LIFO d. Specific identification
12. Which inventory costing method charges current costs against current revenues?
a. LIFO c. Moving average
b. FIFO d. Specific identification
13. To check the accuracy of hours worked, one would ordinarily compare time cards with
a. Employee earnings records c. Job time tickets
b. Personnel records d. Payroll journal
14. The document that is used to secure information as to the type of work performed is the
a. Labor voucher c. Clock card
b. Time ticket d. Requisition report
15. If the job is taken as a rush order with the knowledge that overtime will be necessary, the overtime premium should be charged to
a. Specific job c. Factory overhead
b. General expense d. Selling expense
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16. Costs that are not conveniently identified with a particular orders or units of products
a. Manufacturing overhead c. Direct materials
b. Direct labor d. Manufacturing costs
17. What costing system is used to avoid any delay in the costing of jobs as experienced in actual costing?
a. Process costing c. Historical costing
b. Job-order costing d. Normal costing
18. A credit balance in the manufacturing overhead control account is
a. Overapplied overhead c. Idle capacity variance
b. Underapplied overhead d. Spending variance
19. A department that would be classified as a producing department
a. Production control c. Finishing
b. Utilities d. Shipping
20. In which of the following overhead allocation methods may not other service department costs be charged back to a particular service
department after first service department costs has been allocated?
a. The reciprocal and the indirect method c. The direct method and the step method
b. The step method and reciprocal method d. The step and algebraic method
21. A company has two production and two service departments that are housed in the same building. The most reasonable basis for allocating
building costs (rent, insurance, maintenance, security) to the production and service department is’
a. Direct labor hours c. Square feet of floor occupied
b. Number of employees occupied d. Direct materials used
22. ABC Systems are characterized by their use of which of the following measures as bases for allocating overhead to output:
a. Unit-level drivers c. Product-level drivers
b. Batch-level drivers d. All of the above
23. Traditional Costing Systems are characterized by their use of which of the following measures as bases for allocating overhead to output:
a. Unit-level drivers c. Product-level drivers
b. Batch-level drivers d. All of the above
24. All of the following are distinctions that usually exist between traditional and ABC costing systems, except that:
a. The number of overhead cost pools tend to be lower in ABC systems.
b. The number of allocation bases tends to be higher in ABC systems.
c. Costs within an ABC cost pool then to be more homogeneous than the costs within a traditional system’s cost pool.
d. All ABC systems are two-stage costing systems, while traditional systems may be one or two stage.
25. Activity-based costing
a. Is the initial phase of converting to a just-in-time operating environment.
b. Can be used only in a job order system.
c. Is a two-phase overhead cost allocation system that identifies the activity cost pools and cost drivers.
d. Uses direct labor as its primary cost driver.
26. Examples of activities at the batch level of cost include:
a. Scheduling, setting up, and moving c. Designing, changing and advertising
b. Cutting, painting and packaging d. Heating, lighting and security
27. Based to an ABC system, a traditional costing system reports:
a. A lower unit cost for high-volume products and a higher unit cost for low-volume products.
b. A higher unit cost for high-volume products and a lower unit cost for low-volume products.
c. The same unit costs for high and low-volume products as does an ABC system.
d. Either higher or lower unit cost for high-volume products than an ABC system depending upon the level of fixed costs.
28. Examples of batch-level activity drivers include:
a. Number of batches and material moves c. Number of products and design changes
b. Units of output and direct labor hours d. Square footage occupied
29. A company produces stereo speakers for automobile manufacturers. The automobile manufacturers emphasizes total quality control in their
production process and reject approximately 2% of the stereo speakers received as being unacceptable quality. The company instpects the
rejected speakers to determine which ones should be reworked and which ones should be discarded. The discarded speakers are classified:
a. As Waste c. As Spoilage
b. As Scrap d. As Rework cost
30. Scrap materials costs of
a. Defective units that may be used or sold
b. Raw materials remaining from the production cycle but usable for purposes other than the original purpose.
c. Raw materials remaining from the production cycle but no usable for any purpose.
d. Finished goods that do not meet quality control standards and cannot be reworked.
31. The sale of scrap from a manufacturing process is recorded as a(n):
a. Decrease in manufacturing overhead control c. Decrease in finished goods control
b. Increase in manufacturing overhead control d. Increase in finished goods control
32. Assuming the value of scrap sales is material, when it is not necessary to record the value of scrap in inventory as it is produced?
a. When it is sold regularly c. If it is recognized as miscellaneous revenue.
b. When the unit value fluctuates d. If it is recognized as an offset to overhead.
33. A manufacturing process normally results in defective units equal to 1% of production. Defective units are subsequently reworked and
sold. The cost of reworking these defective units should be charged:
a. Manufacturing overhead c. Finished goods
b. Work-in-process d. Cost of goods sold
34. In a job-order costing system, the net cost of spoilage that is common to all jobs should be charged to:
a. Materials c. Manufacturing overhead
b. Work-in-process d. Applied manufacturing overhead
35. If the 300 defective belts (normal spoilage) were repaired and management wanted to be sure the incremental costs did not exceed the cost
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of producing new units, how would the rework costs be accounted for
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a. As normal materials, labor and overhead.
b. Charged to those belts repaired.
c. Expensed as extraordinary
d. Charged to overhead and spread over the costs of all products.
Sour Company uses normal costing in its job costing system. Partially completed T-accounts and additional information for the year 2017
follows:
Materials Work in Process
1/1/2017 30,000 380,000 1/1/2017 20,000
400,000 DL 360,000
Finished Goods Factory Overhead Control

1/1/2017 10,000 900,000
940,000
Additional information:
 Direct labor cost rate was P15 per hour
 Factory overhead was applied at P20 per direct labor hour
 During the year, Sales was P1,090,000 and marketing expenses were P140,000.
36. What was the cost of jobs completed during 2017?

a. 940,000 b. 900,000 c. 950,000 d. 930,000
37. What was the balance of work-in-process inventory on December 31, 2017?
a. 300,000 b. 250,000 c. 310,000 d. 320,000
38. What was the cost of goods sold before adjustment for over or underapplied overhead?
a. 910,000 b. 900,000 c. 850,000 d. 950,000
39. The data given below relate to Material YYY used by Yoseob Shoes Factory Inc:
Beginning Balance 480 at P4.80 each

Purchase Order 30 600 at P4.90 each
Requisition 46 175
Requisition 49 225
Requisition 50 280
Purchase Order 96 400 at P4.95 each
Requisition 52 310
Returned M aterial Report 24 (from Requisition 50) 20
What is the cost of ending inventory using the FIFO costing method?
a. P2,519.00 c. P2,500.00
b. P2,421.00 d. P2,400.00
40. Based on the data given above, what is the cost of ending inventory using the moving average inventory costing method?
a. P2,499.99 c. P2,459.60
b. P2,450.59 d. P2,949.60
41. Jose Santos worked P46 hours in one week at a rate of P45 per hour. He is paid one and a half times the regular rate for hours worked in
excess of P40. What is the gross earnings of Jose Santos?
a. P2,205 b. P2,070 c. P2,340 d. P1,800
42. Mike G, a production employee is paid P180 per hour for a regular work of 40 hours. During the week ended March 23, he worked 50
hours and earned time and a half for overtime hours. What is the amount that should be charged to Work in Process account if the overtime
premium is charged to production worked on during overtime hours?
a. P9,000 b. P9,900 c. P8,900 d. P9,500
43. Aires Company has an order point of 1,400 units, usage during normal lead time of 600 units, and an EOQ of 2,000 units. Its maximum
inventory assuming normal lead time and usage would be:
a. 2,800 units c. 2,000 units
b. 3,400 units d. 1,200 units
44. The following information was available from the inventory records of the Antony Company for January 2017:
Units Unit cost Total Cost
Balance at Jan 1 2,000 9.775 19,550
Purchase Orders:
January 6 1,500 10.30 15,450
January 26 3,400 10.75 36,550
Issues:
January 7 1,800
January 31 3,200
Balance at Jan 31, 2017 1,900
Assuming that Antony maintains perpetual inventory records, what should be the inventory at January 31, 2017, using the moving average
costing method rounded to the nearest peso?
a. P19,998 b. P19,523 c. P19,703 d. P19,950
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45. Using the data given above, what is the amount that should be charged to Work in process account if the overtime premium is charged to
Manufacturing Overhead?
a. P9,000 b. P9,900 c. P8,900 d. P9,500
46. The following data is available for Taurus Company’s material YY:
Annual usage in units 10,000 units

Working days per year 250 days
Normal lead time in working days 30 days
M aximum lead time in working days 70 days
Assuming that the units of Material YY will be required evenly throughout the year, the order point would be:
a. 2,800 c. 2,105
b. 2,000 d. 1,200
47. The following data refer to various annual cost relating to the inventory of a single product company:
Units transportation cost on purchases 0.20

Storage cost per unit 0.12
Insurance cost per unit 0.10
Annual interest foregone fromo alternate investment of funds 800
Annual number of units required 10,000
What is the annual carrying cost per unit?
a. P0.30 b. P0.42 c. P0.50 d. P0.22

48. Venus Manufacturing Company uses 1,000 units of Chip annually in its production. Order costs consist of P10 for placing a long-distance
call to make the order and P40 for delivering the order by truck to the company warehouse. Each Chip costs P100 and the carrying costs are
estimated at 15.625% of the inventory cost. What is the economic order quantity for Chip?
a. 80 b. 90 c. 100 d. 120
49. Using the data previously given, what is the total order cost?
a. P625 b. P550 c. P525 d. P650
Bestman Clothing Company uses direct labor hours method for applying manufacturing overhead. The overhead application rate for 2017
is P8.60 per hour, based on anticipated fixed cost of P348,000 and anticipated variable cost of P684,000, with an expected volume of
120,000 labor hours. During the year, the company actually operated for 115,800 hours, incurring fixed overhead of P348,000 and variable
overhead of P637,880.
50. What is the under or overapplied manufacturing overhead for the year?
a. P10,500 underapplied c. P10,000 underapplied
b. P10,500 overapplied d. P10,000 overapplied
51. What is the fixed volume variance?
a. P12,180 favorable c. P15,180 favorable
b. P12,180 unfavorable d. P15,180 unfavorable
52. What is the spending variance?
53. What is the total variance?
54. Anakin Company specializes in the production of two types of products, the R2 and the D2. The R2 has been a bread-and-butter product
for a number of years, while the D2 is relatively new and struggling to gain public acceptance. Data on the two products follow:
Product R2 Product D2
Material cost P20 P45
Labor hours 10 hours 20 hours
Expected volume for coming year 10,000 500
Labor cost is P20 per hour and overhead costs are budgeted at P660,000 for the coming year.
For purposes of using the ABC system, the controller develops the following information:
Number of machine setups, annually 100 250
Testing time, annually 2,000 hours 2,750 hours
Thus, the company performs one setup for every 10 units of R2 (100/10,000) and one setup for every two units of D2 (250/500).
Similarly, the company spends 0.20 hours (2,000/10,000) testing an R2 and 5.5 hours (2,750/500) testing a D2.
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The controller also determined that, of the total overhead of P660,000, about P140,000 is related to setups and P190,000 to
testing. The remaining P330,000 is related to labor.
What is the cost of each product, using the ABC system:
a. P262 P925
b. P232 P925
c. P280 P565
d. P262 P565
55. Uvuvwevwevwe Company has used the traditional costing system to apply overhead costs to all the products that it manufactures at 14.5%
of direct labor cost. Monthly direct labor cost for its Product JJ is P37,500. In an attempt to distribute costs more equitably, United is
considering activity-based costing. The monthly data shown below have been gathered for Product Ossas:
Activity Cost Driver Cost Rate Quantity

Materials inspection Type of materials P11.50 per type 12 types
In process inspection Number of units P0.14 per unit 17,500 units
Product certification Per order P77 per order 25 orders
What is the monthly overhead cost allocated to Product Ossas using the activity-based costing?
a. P924.50 lower than the cost using the traditional cost system.
b. P68.64 per order.
c. P8,500
d. P924.50 higher than the cost using the traditional cost system.
56. Believing that traditional costing system provides misleading information, Sour Company is considering a shift to activity-based costing
(ABC) approach. At present, the company is using full cost system, which applies manufacturing overhead on the basis of machine hours.
Sweet Company plans on using 50,000 direct labor hours and 30,000 machine hours in the coming year. The following data show
the manufacturing overhead that is budgeted:
Activity Cost Driver Budgeted Activity Budgeted Cost

Materials handling No. of parts handled 6,000,000 P720,000
Setups costs No. of setups 750 315,000
Machining costs Machine hours 30,000 540,000
Quality control No. of batches 500 225,000
Cost, sales, and production data for one of the company’s product for the coming year are as follows:
Prime Costs:
Direct material cost per units P4.40
Direct labor cost per unit, .05 direct labor hour @ P15 per hour 0.75
Sales and production data:
Expected sales 20,000 units
Batch size 5,000 units
Setups 2. per batch
Total parts per finished unit 5 parts
Machine hours required 80 machine hours per batch
Under the two methods of costing, the cost per unit for product described for the coming year will be:
Traditional Costing ABC
a. P5.39 P6.00
b. P5.44 P6.08
c. P6.11 P6.30
d. P6.95 P6.30
57. Magalang Company accumulated the following cost information for its two products BB and CC.
BB CC
Product volume 2,000 1,000
Total direct labor hours 5,000 20,000
Set up cost per batch P1,000 P2,000
Batch size 100 50
Total setup cost incurred P20,000 P40,000
Direct labor hour cost per unit 2 1
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A traditional costing system would allocate setup costs on the basis of direct labor hours. An ABC system would trace costs by spreading
the cost per batch over the units in a batch.
What is the setup cost per unit of Product BB under each costing system?
Traditional Costing ABC
a. P4.80 P40.00
b. P10.00 P10.00
c. P2.40 P10.00
d. P4.80 P20.00
58. Nissing Company produces two types of products: Product Chicken and Product Beef. The president of the company decided to change
from unit-based, traditional costing system to an activity-based cost system.
To assess the effect of the change, the following data have been gathered (for simplicity, assume one process):
Quantity Prime Costs Machine Hours Material Moves Setups
Product Chicken 400,000 P800,000 100,000 200,000 100
Product Beef 100,000 P150,000 25,000 100,000 50
Peso value - P950,000 P500,000* P850,000 P650,000
*The cost of operating the production equipment.
Under the current system, the costs of operating equipment, materials handling, and setups are assigned to products on the basis
of machine hours. Products are produced and moved in batches.
Under the current unit-based approach, what is the unit cost of each product?
Product Chicken Product Beef

a. P4.50 P12.50
b. P4.50 P13.00
c. P4.00 P13.50
d. P4.00 P13.00
59. Using the data in No. 2, what is the unit cost of each product using an activity-based costing approach?
Product Chicken Product Beef
a. P9.50 P5.00
b. P5.00 P6.00
c. P4.00 P13.00
d. P5.00 P9.50
JGG Company has two service departments and three producing departments each producing a separate product. For a number of years, the
company has allocated the overhead costs of the service departments to the producing departments on the basis annual sales pesos which
leads to serious inequities. The auditor recommended that maintenance and engineering service hours be used as a better service cost
allocation basis. The following data was available:
Service Departments Producting Departments

Maintenance Engineering Dept. A Dept. B Dept. C
Maintenance hours 400 800 200 200
Engineering hours 400 800 400 400
Overhead costs 12,000 54,000 80,000 90,000 50,000
60. Using the direct method of cost allocation, how much maintenance cost would be allocated to the Engineering Department?
a. P3,000 b. P1,500 c. P6,000 d. P – 0 –
61. Under the step method of cost allocation, what amount of Maintenance department’s cost is allocated to Engineering Department?
a. P1,500 b. P6,000 c. P3,000 d. P – 0 –
62. Using the reciprocal method, what would be the total Engineering Department Cost after allocation of interservice department costs, but
before allocation to the Maintenance and Production Departments?
a. P12,000 b. P54,000 c. P57,000 d. P60,000
63. Apol Company has two major products, Ipon 8 and Ipon X. Data on the operations are as follows:
Ipon 8 Ipon X Total

Annual revenues P200,000 P300,000 P400,000
Annual labor costs 60,000 100,000 160,000
Overhead costs 180,000
The company wants to determine the profitability of each product under the activity-based costing system. The following
estimates were developed:
Cost Pools Cost in Pool Cost Driver

Maintenance P75,000 Hours of equipment operation
Product delivery 90,000 Travel time
Supervision 60,000 Labor costs
Ipon 8 Ipon X
Hours of operation 5,000 20,000
Travel time, hours 1,000 4,000
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What are the incomes (losses) for each product under the ABC?
Ipon 8 Ipon X
a. 84,500 P66,500
b. (P84,500) (P60,500)
c. (P57,500) P57,500
d. (P6,500) P66,500
64. Garegna Company incurs about P860,000 in manufacturing overhead costs each month which had been allocated to individual product
lines based on their relative shares of direct labor hours (DLH). The company works about 100,000 DLH per hour. The company is
concerned that using DLH is inappropriate because some costs are driven by other activities. The following information regarding cost
pools and drivers has been developed:
Cost Driver Amount in Pool Amount of Activity

Direct labor hours P520,000 100,000
Number of batches 280,000 500
Engineering/design changes 60,000 120
Total overhead costs P860,000
The following data regarding two product line of the company are presented:
Product AB Product CD
Direct labor hours 1,600 200
Number of batches 4 12
Engineering/design changes 2 24
Product AB is produced in large batches, while Product CD is as specialty line that only a few customers buy.
What is the overhead to be allocated to each product line using DLH as the only cost driver?
a. P13,760 P1,270
b. P13,760 P1,720
c. P14,000 P7,120
d. P14,760 P2,170
65. Using the data in No. 1, the overhead to be allocated to each product line using the Activity-Based Costing (ABC) is:
a. P11,560 P14,760
b. P10,760 P14,760
c. P11,560 P19,760
a. P10,760 P14,670
66. Werpa Lodi Company manufactures a line of high-end exercise equipment of commercial quality, “Lodi Mill”. The accountant has
proposed changing from a traditional costing system to an activity-based costing system. The president is not convinced of making the
changes, so he requests that the next large order for equipment be costed under both systems for purpose of comparison and analysis. An
order from Petmalu, Inc., for 150 Lodi Mill is received. The following cost data relate to the Petmalu order.
Data relevant to both costing system:
Direct materials P55,500
Direct labor hours 820
Direct labor rate per hour P18.00
Pre-determined overhead rate is 300% of direct labor cost.
Data relevant to the activity-based costing system:
Activity Centers Cost Drivers Activity-Based Overhead Rate Expected Use of Cost
Drivers per Treadmill
Engineering design Engineering hours P30 per hour 330
Machine setup Setups P200 per setup 22
Machining Machine hours P25 per hour 732
Assembly Number of sub-assemblies P8 per sub-assembly 1,450
Packaging and shipping Packaging/shipping hours P15 per hour 152
Building occupancy Machine hours P6 per hour 732
What is the cost per unit of Lodi Mill under both methods?
Traditional Costing System Activity-Based Costing System
a. P700.50 P809.50
b. P763.50 P808.50
c. P763.60 P807.55
d. P763.60 P907.55
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67. ILU Company’s Job 506 for the manufacture of 2,200 coats was completed during August at the unit costs presented as follows. Final
inspection of Job 506 disclosed 200 spoiled coats, which were sold to a jobber for P6,000.
The following information was available:
Direct materials 20.00

Direct labor 18.00
Manufacturing overhead (includes an allowance of P1 for spoiled work) 18.00
What would be the unit cost of good coats on Job 506, if the spoilage loss is charged to all production during August?
a. P56
b. P57.50
c. P57.57
d. P58.60
68. Using the data from the previous number, what would be the unit cost of good coats on Job 506, if the spoilage loss is attributable to the
exacting xpecifications of job 506?
a. P56
b. P57.50
c. P57.57
d. P58.60
69. SLU Company incurred the following cost onn Job 119 for the manufacture of 200 motors:
Original cost accumulation:

Direct labor 800.00
Manufacturing overhead (150% of DL) 1,200.00
Direct cost of reworking 10 units:
Direct labor 160.00
What is the cost per finished unit of Job 119, if the rework costs is charged to Job 119 itself?
a. P15.80
b. P14.60
c. P14.80
d. P13.30
70. Using the data from the previous number, what is the cost per finished unit of Job 119, if rework costs is charged to All Production due to
Internal failure?
a. P13.30
b. P14.60
c. P15.80
d. P14.80
“May the favour of the Lord our God rest on us; establish the work of our hands for us – yes, establish the work of our hands…”
– Psalm 90:17
““You cannot push anyone up the ladder unless he is willing to climb himself.”
– Andrew Carnegie
--- END OF FINAL EXAM ---
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Colegio de San Gabriel Arcangel

Multiple Choice Questions.

Finished Goods Factory Overhead Control

36. What was the cost of jobs completed during 2017?

Beginning Balance 480 at P4.80 each

Annual usage in units 10,000 units

Units transportation cost on purchases 0.20

What is the annual carrying cost per unit?

a. P0.30 b. P0.42 c. P0.50 d. P0.22

What is the cost of each product, using the ABC system:

Activity Cost Driver Cost Rate Quantity

Activity Cost Driver Budgeted Activity Budgeted Cost

Traditional Costing ABC

Traditional Costing ABC

Product Chicken Product Beef

Service Departments Producting Departments

Ipon 8 Ipon X Total

Cost Pools Cost in Pool Cost Driver

Cost Driver Amount in Pool Amount of Activity

Data relevant to the activity-based costing system:

Traditional Costing System Activity-Based Costing System

Direct materials 20.00

Original cost accumulation:

--- END OF FINAL EXAM ---

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