quiz-ma2-3en

Management Accounting, Chapter 2, Set 3

16 multiple-choice questions, 50 points total.
Recommended time: 30-40 minutes.

The following data (figures are in thousand baht) for items 1-6 (1 point each)

bDM	23	DM puchased	36
eDM	21	DL	52
eWIP	18	MO	116
bFG	32	COGM	200
eFG	24	GP	45

Abbreviation

DM: Direct Material, DL: Direct Labor, MO: Manufacturing Overhead, WIP: Work-in-Process, FG: Finished Goods, ,GP: Gross Margin, COGM: Cost of Goods Manufactured, b: Beginning, e: Ending

1. What is the direct material cost used?

30 thousand baht 32 thousand baht 34 thousand baht 36 thousand baht 38 thousand baht

2. What is the production cost?

205 thousand baht 206 thousand baht 207 thousand baht 208 thousand baht 209 thousand baht

3. What is beginning work in process?

10 thousand baht 11 thousand baht 12 thousand baht 13 thousand baht 14 thousand baht

4. What is cost of goods sold (COGS)?

206 thousand baht 207 thousand baht 208 thousand baht 209 thousand baht 210 thousand baht

5. What is sales revenue?

253 thousand baht 254 thousand baht 255 thousand baht 256 thousand baht 257 thousand baht

6. What is conversion costs?

163 thousand baht 164 thousand baht 165 thousand baht 167 thousand baht 168 thousand baht

The following data for items 7-16

The production level (thousand units) and cost of 5 items A, B, C, D, E (amount: thousands of baht) in the first to fourth quarters of 2025 at the Niroth plant are as follows:

Quarter	Q1	Q2	Q3	Q4
units	84	133	105	112
A	1,120	1,365	1,225	1,260
B	7,280	8,120	7,280	8,120
C	2,310	3,535	2,835	3,010
D	1,680	2,660	2,100	2,240
E	2,541	2,541	2,541	2,541

ใช้ High-Low Method แยกต้นทุนผสม

7. Which of the following is a fixed cost? (2 points)

Cost A and Cost B Cost C Cost D Cost E Cost B and Cost E

8. Which of the following is a step cost? (2 points)

Cost A Cost B Cost D Cost E Cost B and Cost E

9. Which of the following is a variable cost? (3 points)

Cost A Cost C Cost D Cost A and Cost C Cost A and Cost D

10. Which of the following is a mixed cost? (3 points)

Cost A Cost C Cost D Cost A and Cost C Cost A and Cost D

11. If the production level in the first quarter of 2026 is 125,000 units, what will the unit cost of cost A be? (5 points)

8.60 baht 9.10 baht 9.60 baht 10.10 baht 10.60 baht

12. If the production level in the first quarter of 2026 is 125,000 units, what will the unit cost of cost B be? (3 points)

64.46 baht 64.96 baht 65.46 baht 65.96 baht 66.46 baht

13. If the production level in the first quarter of 2026 is 125,000 units, what will the unit cost of cost C be? (5 points)

25.18 baht 25.68 baht 26.18 baht 26.68 baht 27.18 baht

14. If the production level in the first quarter of 2026 is 125,000 units, what will the unit cost of cost D be? (3 points)

20.00 baht 20.50 baht 21.00 baht 21.50 baht 22.00 baht

15. If the production level in the first quarter of 2026 is 125,000 units, what will the unit cost of cost E be? (2 points)

18.33 baht 18.83 baht 19.33 baht 19.83 baht 20.33 baht

16. If in 2026 production is as follows: 125,000 units in Q1, 100,000 units each in Q2 and Q3, and 120,000 units in Q4, what will the unit cost of the total cost (A + B + C + D + E) be? (16 points)

150.23 baht 150.73 baht 151.23 baht 151.73 baht 152.23 baht