fill in the blanks.\n1. selling can be either a/an ______ or ______ cost.\n2. a/an ______ cost cant be…

fill in the blanks.\n1. selling can be either a/an ______ or ______ cost.\n2. a/an ______ cost cant be traced easily to the particular cost object under consideration.\n3. advertising and sales commissions are examples of ______ costs.\n4. ______ cost equals labor cost plus manufacturing overhead cost.\n5. thread thats used in the production of mattresses is an indirect material thats therefore classified as ______.\n6. ______ is a part of prime cost and conversion cost.\n7. ______ cost is the sum of direct labor cost and direct materials cost.\n8. product costs are recorded as ______ in the period in which the related products are sold.\n9. depreciation of manufacturing equipment is a/an ______ cost.\n10. rent on a factory building used in the production process would be classified as a/an ______ cost and as a/an ______ cost.\n11. units of product that have been completed but arent yet sold to customers are included in ______.\n12. quality of ______ is the degree to which an actual product meets its design specifications and is free of defects or other problems that might affect appearance or performance.\n13. ______ costs result from identification of defects during the appraisal process. such costs may include scrap, rejected products, rework, and downtime.\n14. a/an ______ cost has already been incurred and cant be changed by any decision now or in the future.\n15. the ______ is the range of activity in which assumptions about variable and fixed cost behavior is valid.
Answer
Brief Explanations:
- Selling costs can be either direct (traceable to a specific product or sales - related activity) or indirect (not easily traceable).
- An indirect cost is hard to link to a particular cost object.
- Advertising and sales commissions are selling costs as they are related to promoting and making sales.
- Conversion cost is labor cost plus manufacturing overhead cost.
- Indirect materials are part of manufacturing overhead.
- Direct labor is a part of prime cost (direct materials + direct labor) and conversion cost (direct labor+ manufacturing overhead).
- Prime cost is the sum of direct labor and direct materials cost.
- Product costs are recorded as cost of goods sold when products are sold.
- Depreciation of manufacturing equipment is a manufacturing overhead cost.
- Rent on a factory building is a manufacturing overhead cost and a fixed cost.
- Completed but unsold products are in finished goods inventory.
- Quality of conformance measures how well a product meets its design specs.
- Internal failure costs occur due to defect identification during appraisal.
- A sunk cost is already incurred and unchangeable.
- The relevant range is where assumptions about cost behavior hold.
Answer:
- direct; indirect
- indirect
- selling
- Conversion
- manufacturing overhead
- Direct labor
- Prime
- cost of goods sold
- manufacturing overhead
- manufacturing overhead; fixed
- finished goods inventory
- conformance
- Internal failure
- sunk
- relevant range