Using activity-cost rates rather than department indirect-cost rates to allocate costs results in different product costs when:
A.a single activity accounts for a sizable portion of department costs
B.different products use different resources in the same proportion
C.there are several homogeneous cost pools
D.different activities have the same cost-allocation base
Answer the following questions using the information below:
Products S5 and CP8 each are assigned $50.00 in indirect costs by a traditional costing system. An activity analysis revealed that although production requirements are identical, S5 requires 45 minutes less setup time than CP8.
According to an ABC system, S5 uses a disproportionately:
A.larger amount of batch-level costs
B.smaller amount of batch-level costs
C.larger amount of unit-level costs
D.smaller amount of unit-level costs
Greater indirect costs are associated with:
A. specialised engineering drawings
B.inventoried materials and material control systems
C.quality specifications and testing
D.All of these answers are correct.
On occasion, the FIFO and the weighted average method of process costing will result in the same dollar amount of costs being transferred to the next department. Which of the following scenarios would have that result?
A.when the beginning and ending inventories are equal in terms of unit numbers
B. when the beginning and ending inventories are equal in terms of the percentage of completion for both direct materials, and conversion costs
C.when there is no ending inventory
D.when there is no beginning inventory
由于题目较多！我给高分啊！请高手帮帮忙！急！
A.a single activity accounts for a sizable portion of department costs
B.different products use different resources in the same proportion
C.there are several homogeneous cost pools
D.different activities have the same cost-allocation base
不同的作业，即使其成本分配的基础相同，由于引发成本的动因不同，按作业成本法分配得到的间接成本与传统部门间接成本分配得到的结果不同。
According to an ABC system, S5 uses a disproportionately ( B ):
A.larger amount of batch-level costs
B.smaller amount of batch-level costs
C.larger amount of unit-level costs
D.smaller amount of unit-level costs
装备、计划时间用得少，相应，生产该批S5时，消耗的成本就少。
Greater indirect costs are associated with ( D ):
A. specialised engineering drawings
B.inventoried materials and material control systems
C.quality specifications and testing
D.All of these answers are correct.
间接成本比较高，有可能是由特定的工程设计图、材料库存于控制、特定的质量要求和质检要求引起。
On occasion, the FIFO and the weighted average method of process costing will result in the same dollar amount of costs being transferred to the next department. Which of the following scenarios would have that result ( C )?
A.when the beginning and ending inventories are equal in terms of unit numbers
B. when the beginning and ending inventories are equal in terms of the percentage of completion for both direct materials, and conversion costs
C.when there is no ending inventory
D.when there is no beginning inventory
当不存在期末存货时，先进先出法下的本期领用成本与加权平均计算的本期领用成本相同，都等于期初成本+本期入库存货成本。
