会计英语课题答案Answer for lesson5.docVIP

5.1 Select the best answer for each of the following unrelated items 1.A 2. A 3.D 4. B 5.C 6. D 7. B 0.20 x Prime cost = Direct labor0.20 x Prime cost = $13,000Prime cost = $65,000Prime cost = Direct materials + Direct labor$65,000 = Direct materials + $13,000Direct materials = $52,000 8. A 0.25 x Conversion costs = Direct labor0.75 x Conversion costs = Manufacturing overhead0.75 x Conversion costs = $45,000Conversion costs = $60,000Conversion costs = Direct labor + Manufacturing overhead$60,000 = Direct labor + $45,000Direct labor = $15,000 9.D 10. D 11.A 12. A