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product or service because they recognize that design decisions: Question 34. Question : Shoemaker Perkins Company uses a standard cost system and had 400 pounds of raw material X15 on hand on September 1. TheQuestion 35. Question : A manufacturer planned to use $82 of materials per unit produced, but in the most recent period it actually used $80 of material perunit produced. During this same period, the company planned toproduce 1,200 units, but actually produced only 1,000 units. Theflexible-budget variance for materials is: Question 36. Question : From a strategic standpoint, profit centers tend to: Question 37. Question : Under full costing, fixed manufacturing overhead costs would be classified as:Question 38. Question : For production and support departments, a method of implementing cost centers that is input-oriented is the: Question 39. Question : A company's operating income recently increased by 30% while its inventory increased in a given year. Which of the followingaccounting methods would be most likely to produce the favorable