Which of the Following Costs Is Not a Cost Added

question 11

Multiple Choice

Which of the following costs is not a cost added to the Work in Process account in a process costing system?

• A)Manufacturing overhead
• B)Direct materials
• C)Direct labor
• D)Cost of goods sold

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Definitions:

High-low Method

A method utilized in cost accounting that predicts variable and fixed expenses by examining the most and least active periods.

Maintenance Cost

Expenses incurred to keep property, equipment, or machinery in efficient operating condition.

Average Cost Data

Refers to the average costs incurred for producing a good, calculated by dividing the total cost of goods produced by the number of goods.

Monthly Production

The total volume of goods or services produced by a company in a single month.