管理会计Managerial accounting习题 Chapter 08.doc

True/False Questions 1. If a manufacturing company is using activity-based costing for internal purposes only, then organization-sustaining overhead costs should not be allocated to any of the products. Ans:??True AACSB:??Reflective?Thinking AICPA?BB:??Critical?Thinking AICPA?FN:??Reporting LO:??1 Level:??Medium 2. Batch-level activities are performed each time a batch of goods is handled or processed. Ans:??True AACSB:??Reflective?Thinking AICPA?BB:??Critical?Thinking AICPA?FN:??Reporting LO:??1 Level:??Easy 3. Organization-sustaining activities are carried out regardless of how many units are made, how many batches are run, or how many different products are made. Ans:??True AACSB:??Reflective?Thinking AICPA?BB:??Critical?Thinking AICPA?FN:??Reporting LO:??1 Level:??Easy 4. Direct labor-hours or direct labor cost should not be used as a measure of activity in an activity-based costing system. Ans:??False AACSB:??Reflective?Thinking AICPA?BB:??Critical?Thinking AICPA?FN:??Reporting LO:??1 Level:??Medium 5. Activity-based costing is a costing method that is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore “fixed” costs. Ans:??True AACSB:??Reflective?Thinking AICPA?BB:??Critical?Thinking AICPA?FN:??Reporting LO:??1 Level:??Easy 6. Activity-based costing is a costing method that is designed to provide managers with cost information for strategic and other decisions that potentially affect only variable costs. Ans:??False AACSB:??Reflective?Thinking AICPA?BB:??Critical?Thinking AICPA?FN:??Reporting LO:??1 Level:??Medium  7. A duration driver provides a measure of the amount of time required to perform an activity. Ans:??True AACSB:??Reflective?Thinking AICPA?BB:??Critical?Thinking AICPA?FN:??Reporting