quiz-ma2-5

บัญชีบริหาร บทที่ 2 ชุด 5

The following data apply to items 1-6 (Amount: in thousands of dollars)

Beginning DM	26	Beginning FG	32
Ending DM	21	Ending FG	21
DL	52	Sales	454
MO	116	COGM	265
DM purchased	88	Ending WIP	18

Abbreviation DM: Direct Material, DL: Direct Labor, MO: Manufacturing Overhead, WIP: Work in Process, FG: Finished Goods, COGM: Cost of Goods Manufactured

1. Direct materials used is

$92k $93k $94k $95k None of the above responses is correct

2. Manufacturing cost is

$258k $261k $264k $267k None of the above responses is correct

3. Beginning work in process is

$19k $20k $21k $22k None of the above responses is correct

4. Cost of goods sold is

$276k $274k $272k $270k None of the above responses is correct

5. Gross margin is

$178k $176k $174k $172k None of the above responses is correct

6. Conversion cost is

$154k $161k $168k $175k None of the above responses is correct

The following data apply to items 7 - 12
The following costs (amount: in thousands of dollars) were classified into fixed costs and variable costs, only.

Advertising expenses	15	Direct materials used	45
Direct labor	25	Utilities, factory	29
Depreciation, machine	13	Rent, factory	26
Sales commission	16	Insurance, factory	9
Manager salary	15	Rent, office	14
Sales	290	Shipping expenses	11

7. Total variable costs is

$126k $127k $128k $129k None of the above responses is correct

8. Total fixed costs is

$92k $91k $90k $89k None of the above responses is correct

9. Contribution margin is

$167k $166k $165k $164k None of the above responses is correct

10. Operating income is

$75k $74k $73k $72k None of the above responses is correct

11. Product cost is

$144k $145k $146k $147k None of the above responses is correct

12. Period cost is

$72k $71k $70k $69k None of the above responses is correct

The following data apply to items 13 - 16
The Ozzy Factory provides you with the following activity level and monthly manufacturing overhead (amount: in thousands of dollars) for the year 2025:

month	MH	MO
June	220	950
July	260	985
August	200	930
September	225	955
October	270	993
November	215	946

MH: Machine Hour

13. The variable cost per machine-hour is

$0.75k $0.80k $0.85k $0.90k $0.95k

14. The fixed cost per month is

$750k $751k $752k $753k $754k

15. If the Ozzy Factory had an activity level of 250 machine-hours for the month of January 2026, the expected total manufacturing overhead cost is

$974k $975k $976k $977k $978k

16. If the Ozzy Factory had an activity level of 2,500 machine-hours for year 2026, the expected manufacturing overhead per machine-hour is

$4.1k $4.2k $4.3k $4.4k $4.5k