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Cost Accounting, 14e, Global Edition (Horngren/Datar/Rajan)
Chapter 5 Activity-Based Costing and Activity-Based Management
Objective 5.1
1) If products are different, then for costing purposes:
A) an ABC costing system will yield more accurate cost numbers
B) a simple costing system should be used
C) a single indirect-cost rate should be used
D) none of the above
Answer: A
Diff: 1
Terms: activity-based costing (ABC)
Objective: 1
AACSB: Reflective thinking
2) Overcosting a particular product may result in:
A) loss of market share
B) pricing the product too low
C) operating efficiencies
D) understating total product costs
Answer: A
Diff: 2
Terms: product undercosting
Objective: 1
AACSB: Analytical skills
3) Undercosting of a product is most likely to result from:
A) misallocating direct labor costs
B) underpricing the product
C) overcosting another product
D) overstating total product costs
Answer: C
Diff: 2
Terms: product overcosting
Objective: 1
AACSB: Reflective thinking
4) A company produces three products; if one product is overcosted then:
A) one product is undercosted
B) one or two products are undercosted
C) two products are undercosted
D) no products are undercosted
Answer: B
Diff: 1
Terms: product-cost cross-subsidization
Objective: 1
AACSB: Ethical reasoning
5) Misleading cost numbers are most likely the result of misallocating:
A) direct material costs
B) direct manufacturing labor costs
C) indirect costs
D) All of these answers are correct.
Answer: C
Diff: 2
Terms: activity-based costing (ABC)
Objective: 1
AACSB: Reflective thinking
6) An accelerated need for refined cost systems is due to:
A) global monopolies
B) rising prices
C) intense competition
D) a shift toward increased direct costs
Answer: C
Diff: 2
Terms: activity-based costing (ABC)
Objective: 1
AACSB: Ethical reasoning
7) The use of a single indirect-cost rate is more likely to:
A) undercost high-volume simple products
B) underco
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