南京审计学院期中试卷-会计学.pdf

# 4 # 2006 6 CGA # 2007—2008 MA1 MULTIPLE CHOICE: Choose the one alternative that best completes the statement or answers the question (2 marks each, 20 Marks in total) 1. Which of the following are included in manufacturing overhead? ( C ) A. All direct material, direct labour, and administrative costs B. All manufacturing costs except direct labour C. All manufacturing costs except direct labour and direct materials D. All selling and administrative costs 2. Work-in-process inventory would normally include: ( A ) A. goods partially worked on but not yet fully completed B. direct materials in stock and awaiting use in the manufacturing process C. products in their original form intended to be sold without changing their basic form D. goods fully completed but not yet sold 3. Crossland Company’s direct labour cost is 30% of its conversion cost. The manufacturing overhead cost for the last period was €49,000 and the direct materials cost was €20,000. What was the direct labour cost? ( C ) A. € 6,000 B. € 14,700 C. € 21,000 D. € 34,300 4. Answer the following questions using the information below: Cannady produces six products. Under t