2. Direct costs are
A: Costs which can be identified with a cost center but not identified to a single cost unit
B: Costs which can be economically identified with a single cost unit
C: Costs which can be identified with a single cost unit, but it is not economic to do so
D: Costs incurred as a direct result of a particular decision.
A: Costs which can be identified with a cost center but not identified to a single cost unit
B: Costs which can be economically identified with a single cost unit
C: Costs which can be identified with a single cost unit, but it is not economic to do so
D: Costs incurred as a direct result of a particular decision.
举一反三
- Which of the following costs belongs to Selling and Administrative Costs? A: Direct Labor Cost B: Direct Material Cost C: Depreciation of manufacturing equipment D: Sales Commissions
- The costs such packing cost, labeling cost, marking cost, ocean freight, marine insurance, inspection fees, loading and unloading cost, agent’s commission, etc., can be regarded as ______ costs in international trade, which are necessary but can lead to the ______ costs of exporting and importing.
- Which of the following describes a cost centre? A: A unit of output or service for which costs are ascertained B: A function or location for which costs are ascertained C: A segment of the organization for which budgets are prepared D: An amount of expenditure attributable to a particular activity
- Which of these terms is defined as ‘The sum of all direct manufacturing costs’? A: Contribution B: Marginal cost C: Absorption cost D: Prime cost
- When computing the cost per equivalent unit, the weighted-average method of process costing considers: A: costs incurred during the current period only. B: costs incurred during the current period plus cost of ending work in process inventory. C: costs incurred during the current period plus cost of beginning work in process inventory. D: costs incurred during the current period less cost of beginning work in process inventory.