What is the estimated variable order filling cost component per order ?
23 . When production levels are expected to decline within a relevant range , and a flexible budget is used , what effect would be anticipated with respect to each of the following ?
24 . In an activity-based costing system , cost reduction is accomplished by identifying and eliminating
25 . Book Co . uses the activity-based costing approach for cost allocation and product costing purposes . Printing , cutting , and binding functions make up the manufacturing process . Machinery and equipment are arranged in operating cells that produce a complete product starting with raw materials . Which of the following are characteristic of Book ' s activity-based costing approach ? I . Cost drivers are used as a basis for cost allocation . II . Costs are accumulated by department or function for the purposes of product costing . III . Activities that do not add value to the product are identified and reduced to the extent possible .
26 . What is the normal effect on the numbers of cost pools and allocation bases when an activity-based cost ( ABC ) system replaces a traditional cost system ?
27 . In an activity-based costing system , what should be used to assign a department ' s manufacturing overhead costs to products produced in varying lot sizes ?
28 . Gram Co . develops computer programs to meet customers ' special requirements . How should Gram categorize payments to employees who develop these programs ?
29 . Where one part of an organization provides an essential business process where previously it had been provided by multiple parts of that same organization , this is called
30 . Which of the following items often provides a significant risk with off-shore operations ?
31 . A manufacturing company has several product lines . Traditionally , it has allocated manufacturing overhead costs between product lines based on total machine hours for each product line . Under a new activity-based costing system , which