Which of the Following Would Not Be Considered an Internal

question 14

Multiple Choice

Which of the following would not be considered an internal user of accounting data?

• A)The president of a company
• B)The controller of a company
• C)A creditor of a company
• D)A salesperson of a company

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Definitions:

Manufacturing Overhead Costs

Indirect costs related to manufacturing that are not directly attributable to a specific product, such as utilities and rent for the manufacturing facility.

Production Volume Variances

The difference between the budgeted and actual volume of production, impacting the allocation of fixed overhead costs.

Standard Costs

The predetermined, estimated costs of manufacturing a single unit or a number of products during a specific period for budgetary and inventory valuation purposes.

Unit Costs

The cost incurred to produce, store, or purchase one unit of a product or service.