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cost accounting testbank_Ch10
Cost Accounting, 14e, Global Edition (Horngren/Datar/Rajan)
Chapter 10 Determining How Costs Behave
Objective 10.1
1) Which of the following statements related to assumptions about estimating linear cost functions is FALSE?
A) Variations in a single cost driver explain variations in total costs.
B) A cost object is anything for which a separate measurement of costs is desired.
C) A linear function approximates cost behavior within the relevant range of the cost driver.
D) A high correlation between two variables ensures that a cause-and-effect relationship exists.
Answer: D
Diff: 2
Terms: cost estimation, linear cost function
Objective: 1
AACSB: Reflective thinking
2) A high correlation between two variables s and t indicates that:
A) s may cause t, or t may cause s
B) both may be affected by a third variable
C) the correlation may be due to random chance
D) All of these answers are correct.
Answer: D
Diff: 2
Terms: cost function
Objective: 1
AACSB: Reflective thinking
3) Which of the following does NOT represent a cause-and-effect relationship?
A) Material costs increase as the number of units produced increases.
B) A company is charged 40 cents for each brochure printed and mailed.
C) Utility costs increase at the same time that insurance costs increase.
D) It makes sense that if a complex product has a large number of parts it will take longer to assemble than a simple product with fewer parts.
Answer: C
Diff: 3
Terms: cost function
Objective: 1
AACSB: Reflective thinking
4) Bennet Company employs 30 individuals. Eighteen employees are paid $14 per hour and the rest are salaried employees paid $4,000 a month. How would total costs of personnel be classified?
A) variable
B) mixed
C) a variable cost within a relevant range
D) a fixed cost within a relevant range
Answer: B
Diff: 2
Terms: mixed cost
Objective: 1
AACSB: Analytical skills
5) McGuinness Company employs 8 individuals. They are all paid $14.50 per hour. Ho
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