Cost Acct Test Bank Chapter 18.Doc

Cost Accounting, 14e (Horngren/Datar/Rajan) Chapter 18 Spoilage, Rework, and Scrap nonsubjective 18.1 1) Managers often elevate reductions in the costs of spoilation as a(n): A) major plea for implementing a just-in-time mathematical product system B) measurement of better output quality C) immaterial level that is not to be tracked D) indication of improvement in the business consanguinity system resolution: A Diff: 2 harm: spoliation physical object: 1 AACSB: Analytical skills 2) Un acceptable units of doing that ar throw away or sold for reduced prices are referred to as: A) make overed units B) spoilage C) dapple D) unsound units swear out: B Diff: 1 Terms: spoilage object: 1 AACSB: estimable reason 3) Unacceptable units of doing that are subsequently repaired and sold as acceptable finished goods are: A) reworked units B) spoilage C) scrap D) unfit units upshot: A Diff: 1 Terms: rework Obje ctive: 1 AACSB: Reflective thinking 4) Costs of poor quality payoff include the: A) opportunity cost of the plant and workers B) effect on current customers C) effect on potential customers D) in all of these answers are correct.

Answer: D Diff: 2 Terms: spoilage Objective: 1 AACSB: Reflective thinking 5) Material left-hand(a) over when do a product is referred to as: A) reworked units B) spoilage C) scrap D) defective units Answer: C Diff: 1 Terms: scrap Objective: 1 AACSB: Reflective thinking 6) A turnout address which involves spoilage and rework occurs in: A) the manufacture of in steep spirits preci! sion tools B) semiconductor units C) the manufacture of clothing D) All of these answers are correct. Answer: A Diff: 2 Terms: spoilage, rework Objective: 1 AACSB: Reflective thinking 7) Some amounts of spoilage, rework, or scrap are inherent in many production processes. Answer: TRUE Diff: 2 Terms: spoilage Objective: 1 AACSB: Analytical skills 8) An item classified as spoilage has no value....If you want to get a across-the-board essay, tramp it on our website: OrderCustomPaper.com

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