Which of the Following Cost Items Is Not Allocable as Joint

question 45

Multiple Choice

Which of the following cost items is not allocable as joint costs when a single manufacturing process produces several main products and several by-products?

• A) Direct materials.
• B) Variable overhead.
• C) Direct labor.
• D) Freight-out.

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Definitions:

Defendants

Individuals or entities accused of legal wrongdoing or charged with a crime in a court of law.

Proximate Cause

The primary cause of an injury in tort law, linking the defendant's conduct to the damages suffered by the plaintiff.

Danger Invites Rescue

A legal doctrine stating that a rescuer who gets injured while saving another from harm can claim against the person or entity that caused the danger.

Superseding Cause

An intervening cause that alters the natural sequence of events and relieves a defendant from liability for harm caused after the intervention.