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İŞL359U

MALİYET VE YÖNETİM MUHASEBESİ

2019-2020 Dönem Sonu Sınavı TXN-2-8
Soru 1
Joey Tribbiani worked for 52 hours last week for Friends Corporation. Of the 52 hours 7 hours were considered overtime. Tribbiani is paid 70TL per hour for regular work, and 80TL per hour for overtime work. There was no idle time for Tribbiani last week.
Soru 2
I. Identify support and operating department cost pools

II. Assign costs to cost pools

III. For each support department cost pool, choose an allocation base

IV. Explain the purpose of the the single-rate and dual-rate methods

Soru 3
Stardust Company produces and sells coffee mugs in its Minnesota facility with a monthly production capacity of 10,000 units. However, (because of a raw material shortage) company could produce only 6,000 units in November. For this production, Stardust paid 15,000 TL for direct materials, 9,000 TL for salaries of labors working directly in production and 24,000 TL for indirect manufacturing costs.
Soru 4

Which of the following costing methods is classified in a classification related to costing time?

Soru 5

Which of the following statements is true related to costing systems?

Soru 6
I. The more cost pools are created, the better the cost is allocated.

II. Cost driver of the activity with the highest cost is used as the allocation base for entire production system.

III. Indirect costs are allocated to cost objects with the help of cost rates calculated by using the total number of allocation base units.

Soru 7
I. Budgets include only financial aspects.

II. Budgets facilitate cooperation among employees.

III. A well-established budget system primarily works for planning purposes.

IV. As the financial aspects are included in financial budgets, master budget only deals with operational aspects.

Soru 8

Which choice is not an objective of managers in preparing a budget?

Soru 9

Which choice presents the two budgets that are not directly linked to each other in the master budget preparation process?

Soru 10
Badgers Company prepares and sells wallets in its facilities in Izmir. Company management applies an inventory management policy that requires to have ending inventory at a level that is equal to 30% of next month’s sales volume. The sales volumes for January – April period are represented below as:

Period

January

February

March

April

Sales Volume (units)

12.000

18.000

20.000

16.000

Soru 11

Which term describes the management’s approach that focuses only on the important deviations from budgeted numbers?

Soru 12

Which choice represents a mismatching between the two standards according to their classification?

Soru 13
Actual

Static Budget

Expected Sales

5,000

6,000

Revenue

110,000 TL

120,000 TL

Variable Costs

(55,000)

(63,000)

DM

20,000

18,000

DL

15,000

21,000

Var. MOH

15,000

15,000

Var. Market. Expense

5,000

9,000

Contribution Margin

55,000

57,000

Fixed OH

(25,000)

(20,000)

Operating Income

30,000

37,000

Soru 14
Dust Company is expecting to sell 3,000 air-conditioners from 1,500 TL sales price during the year 2019. However, at the end of 2019, company managers learned that Company could sell 2,600 units and sales price was 1.600TL.
Soru 15
In a production business in May;

The Total Variable Cost = 400.000 TL

The Total Fixed Cost = 120.000 TL

Activity Volume = Number of Units

Soru 16

Which of these concepts below is called as fixed cost?

Soru 17

Which of these pricing strategies below is related to variable cost pricing?

Soru 18
In a production business;

The Total Cost = 600.000 TL

The Total Variable Cost = 450.000 TL

The Unit Sales Price = 500 TL

The Number of Units = 1.500 units.

Soru 19
I. Direct raw material cost

II. Direct labor cost

III. Indirect labor cost

IV. Manufacturing overhead cost

Soru 20

The company used 3m2 of plywood in the production of a single desk. How will the company recognise the cost of the plywood used in production?