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1.Cost of goods manufactured in a manufacturing company is analogous to a.Ending inventory in a merchandising company. b.Beginning inventory in a merchandising company. c.Cost of goods available for sale in a merchandising company. d.Cost of goods purchased in a merchandising company. 2.Which of the following is not a manufacturing cost category? a.Cost of goods sold b. direct materials c. direct labor d.Manufacturing overhead 3.The predetermined overhead rate is based on the relationship between a.estimated annual costs and actual activity. b.estimated annual costs and expected annual activity. c.actual monthly costs and actual annual activity. d.estimated monthly costs and actual monthly activity. 4.How have many companies significantly lowered inventory levels and costs? a.They use activity-based costing. b.They utilize an enterprise resource planning system. c.They have a just-in-time method. d.They focus on a total quality management system. 5.The sum of the direct materials costs, direct labor costs, and manufacturing overhead incurred is the a.cost of goods manufactured. b.total manufacturing overhead. c.total manufacturing costs. d.total cost of work in process. 6.Cost of goods manufactured equals $44,000 for 2008. Finished goods inventory is $2,000 at the beginning of the year and $5,500 at the end of the year. Beginning and ending work in process for 2008 are $4,000 and $5,000, respectively. How much is cost of goods sold for the year? a.46500 b.42000 c.40500 d.47500
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