#3 Flashcards
Wages of assembly line workers for a factory
Product cost
direct labor
prime and conversion cost
Wages of the office receptionist In an administrative office
Only Period cost
Property taxes on the factory
Product cost
manufacturing overhead
conversion cost
Sugar and flour to make cookies
Product cost
direct materials
prime cost
Salary of the factory maintenance supervisor
Product cost
manufacturing overhead
conversion cost
Salary of the sales manager
Only Period Cost
Which of the following accounts does a manufacturing company have that a service company does not have?

Cost of good sold
Which of the following is a direct cost of manufacturing a sport boat?
A. Salary of an engineer who rearranges plant layout
B. Depreciation on a plant and equipment
C. Cost of a boat engine
D. Cost of a customer service hotline 
C. Cost of boat engine
Which of the following is not a part of manufacturing overhead for producing a computer?
A. Manufacturing plant property
B. Manufacturing plant Utilities
C. Depreciation on delivery trucks
D. Insurance on plant and equipment

Depreciation on delivery trucks
Artist wages
Indirect labor or direct
Direct labor
Grainger cards in a manufacturing of greeting cards
Wages of materials handling warehouse workers
Indirect labor
Greeting cards in a manufacturing of greeting cards
Paper
Direct materials
Grainger cards in a manufacturing of greeting cards
Depreciation on manufacturing equipment
Other manufacturing overhead
Grainger cards in a manufacturing of greeting cards
Manufacturing plant manager salary
Indirect labor
Grainger cards in a manufacturing of greeting cards
Property taxes on manufacturing plant
Othermanufacturing overhead
Grainger cards in a manufacturing of greeting cards
Glue for envelopes
Indirect materials
salaries of scientist studying ways to speed force growth 
Product or period
Period costs
Cost of computer software to track WIP inventory
Product or Period
Product cost
Cost of electricity at the paper mill
Product or Period
Product cost
Salaries of the companies top executives
Product or Period
Period costs
Cost of chemicals to treat paper
Product or period
‘Product cost
Cost of TV ads
Period or Product
Period costs
Depreciation on manufacturing plant
Product or Period
Product costs
Cost to purchase wood pulp
Product or Period
Product costs
Life-insurance on the CEO
Period costs
Wheels Inc. Manufactures wheels for bicycles tricycles and scooters
Metal used for rims
direct materials
 Prime cost
Wheels Inc. Manufactures wheels for bicycles tricycles and scooters
Sale salaries
Selling cost
Wheels Inc. Manufactures wheels for bicycles tricycles and scooters
Rent on factory
Manufacturing overhead
conversion cost
Wheels Inc. Manufactures wheels for bicycles tricycles and scooters
Wages of assembly workers
Direct labor
prime cost and conversion cost
Wheels Inc. Manufactures wheels for bicycles tricycles and scooters
Salary of production supervisor
Manufacturing overhead
conversion cost
Wheels Inc. Manufactures wheels for bicycles tricycles and scooters
Depreciation on office equipment
Administrative cost
Wheels Inc. Manufactures wheels for bicycles tricycles and scooters
Salary of CEO
Administrative cost
Wheels Inc. Manufactures wheels for bicycles tricycles and scooters
Delivery expense
Selling costs
