cost accounting 第3章课堂练习.docVIP

Exercise-Chapter 3 1. Cost behavior analysis focuses on how costs a. react to changes in profit. b. change over time. c. react to changes in activity level. d. both a and c. 2. A supervisors salary of $2,000 per month is an example of a a. fixed cost. b.variable cost. c. step cost. d.mixed cost. 3. Assuming costs are represented on the vertical axis and volume of activity on the horizontal axis, which of the following costs would be represented by a line that is parallel to the horizontal axis? a. total direct material costs b.a consultant paid $75 per hour with a maximum fee of $1,200 c.employees who are paid $10 per hour and guaranteed a minimum weekly wage of $200 d.rent on exhibit space at a convention 4. A hospital requires one nurse for each eight patients. This is an example of a a. fixed cost. b.variable cost. c. step cost. d.mixed cost. 5. Assume the following information: Volume Total Cost 80 units $1,200 88 units $1,300 96 units $1,400 What is the variable cost per unit? $15.00 b. $14.78 c. $13.75 d. $12.50 6. Weaknesses of the high-low method include all of the following EXCEPT a. only two observations are used to develop the cost function. b. the high and low activity levels may not be representative. c. the method does not detect if the cost behavior is nonlinear. d. the method is relatively complex and difficult to apply. 7. Which of the following is an example of a possible cost object? a. a product b. a customer c. a department d. all of these 8. Which of the following expenses incurred by a department store is a direct cost for the womens shoe department? a. the salespersons commissions in the womens shoe department b. the salaries for individuals working in the accounting department c. the advertising expense for the service department d. the allocated rent expense for the clothing department 9. Direct costs a. are incurred for the benefit of the busine