1) The use of budgeted service department cost rates protects using departments from _____.
A. all of these answers are correct
B. service outages
C. price fluctuations
D. service department efficiencies


2) Cost allocation base refers to the _____.
A. cost objectives
B. total allocated costs
C. total costs to be allocated
D. cost driver

 3) Murphy Company has two service departments, Maintenance and Personnel, as well as two production departments, Mixing and Finishing. Maintenance costs are allocated based on square footage while personnel costs are allocated based on number of employees. The following information has been gathered for the current year: Maintenance Personnel Mixing Finishing Direct dept. costs $126,000 $84,000 $105,000 $175,000 Square footage 800 400 1,600 1,200 Number of employees 8 12 24 32 If the step-down method of allocating costs is used and the Personnel Department is allocated first, then the amount of overhead that would be allocated from Personnel to Mixing is _____.
A. $78,000
B. $63,000
C. $58,500
D. $31,500

4) Kevin Company has two service departments, Maintenance and Personnel, as well as two production departments, Mixing and Finishing. Maintenance costs are allocated based on square footage while personnel costs are allocated based on number of employees. The following information has been gathered for the current year: Maintenance Personnel Mixing Finishing Direct dept. costs $126,000 $84,000 $105,000 $175,000 Square footage 800 400 1,600 1,200 Number of employees 8 12 24 32 If the step-down method of allocating costs is used and the Personnel Department is allocated first, then the amount of overhead that would be allocated from Personnel to Finishing is _____.
A. $105,000
B. $31,500
C. $72,000
D. $42,000

1) Gomez Company has two service departments, Maintenance and Personnel, as well as two production departments, Mixing and Finishing. Maintenance costs are allocated based on square footage while personnel costs are allocated based on number of employees. The following information has been gathered for the current year _____. Maintenance Personnel Mixing Finishing Direct dept. costs $126,000 $84,000 $105,000 $175,000 Square footage 800 400 1,600 1,200 Number of employees 8 12 24 32 If the step-down method is used to allocate costs and the Maintenance Department is allocated first, the amount of overhead that would be allocated from Maintenance to Mixing is:
A. $36,000
B. $42,750
C. $42,000
D. $63,000

2) _____ is (are) used for external reporting.
A. Absorption costing and variable costing
B. Direct costing
C. Variable costing
D. Absorption costing

 3) _____ is another term for variable costing.
A. Absorption costing
B. Traditional costing
C. Direct costing
D. Full costing


4) In absorption costing, costs are separated into the major categories of_____.
A. variable and non manufacturing
B. fixed and variable
C. manufacturing and fixed
D. manufacturing and non manufacturing

1. According to the World Health Organization (WHO), AIDS is listed as the _______ main cause of global deaths.
A. second
B. fourth
C. third
D. eighth


2. Mensa Musa was the famed emperor of
A. Mali.
B. Songhai.

C. Ghana.
D. Fulani.

3. As of 2008, the population of Australia was 21.3 million, and the population of New Zealand was closer to ________ million.
A. 4
B. 8

C. 12
D. 10

4. In sub-Saharan Africa, female genital mutilation is
A. uncommon in Nigeria.
B. rare in Mali.
C. unheard of in Central Africa and Namibia.
D. most common in northern countries of the region.

1. In Australia, most cattle ranching is found in
A. South Australia.
B. Victoria.
C. New South Wales.
D. Queensland.

2. A major objective of the South Pacific Forum founded in 1971 was
A. reconciling diverse cultural heritages.
B. expanding the copra trade.
C. identifying and resolving human rights concerns in the region.
D. stopping French nuclear testing in the region.

3. At independence, the most prosperous country of former French Western Africa was
A. Senegal.
B. Côte d'Ivoire.
C. Chad.

D. Benin.

4. Moving from coastal to interior regions of sub-Saharan Africa, we discover that the dominant physical geographic feature is
A. many coastal inlets.
B. lush rainforest.
C. ascending plateaus.
D. mountainous terrain.

1. Which of the following is true of the Antarctic Treaty System?
A. It was established specifically to enforce ecological regulations.
B. It provides the de facto governance of the continent.
C. It's actually the Society for the Geographic Exploration of Antarctica.
D. It bans commercial mining in Antarctica.

2. With respect to global connections, association with _______ offers the brightest immediate future for
many African countries.
A. India
B. the United States.
C. China
D. the European Union.

3. Which statement best characterizes animism?
A. It's a religion that maintains the futility of human existence.
B. It's the basis of social status within a tribe.
C. It combines natural, human, and spiritual forces.
D. It's composed of irrational superstitions that arise in underdeveloped rural communities.


4. During the Cold War, the United States supported the military dictatorship in
A. Mozambique.
B. Angola.
C. Ethiopia.
D. Democratic Republic of Congo.

 

 

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