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Which of the following is considered a direct cost for producing a widget?A . The cost of the materials used to produce a widget.B . The labor costs of the workers who actually produced the widget.C . The rent for the building in which the widget was manu

题目

Which of the following is considered a direct cost for producing a widget?

A . The cost of the materials used to produce a widget.

B . The labor costs of the workers who actually produced the widget.

C . The rent for the building in which the widget was manufactured

D . The salary of senior management and the project sponsor

E . A and B only

相似考题

1.When comparing the cost of competing projects, which of the following is typically NOT considered?A.Opportunity costs.B.Direct costs.C.Sunk costs.D.Indirect costs.E.Burden rates.

2.You must produce 27 widgets. You can only produce 9 widgets per production run. Each production line setup costs $1000. Each widget consumes $10 worth of material and $5 worth of labor. What is total variable cost for producing one widget.A . ￥1,020B . ￥1,010C . ￥1,015D . ￥20E . None of the above

3.It is argumentative whether project managers actually control costs. Which of the following is the most common element over which the project manager may have some degree of control?A . Direct labor dollarsB . Direct labor hours.C . Overhead rates.D . Procurement costs.E . None of the above.

4.In which of the following cost estimating techniques are statistics models used:A . nonparametric cost estimatingB . parametric cost estimatingC . life cycle cost estimatingD . bottom-up estimatingE . All of the above.

更多“Which of the following is considered a direct cost for producing a widget?A . The cost of the materials used to produce a widget.B . The labor costs of the workers who actually produced the widget.C . The rent for the building in which the widget was manu”相关问题

  • 第1题：

    Project cash reserves are often used for adjustment in escalation factors which may be beyond the control of the project manager. Other than possibly financing (interest) costs and taxes, the three most common escalation factors involve changes in:

    A . Overhead rates, labor rates and material costs.

    B . Overhead rates, schedule slippages, and rework.

    C . Rework, cost-of-living adjustments, and overtime.

    D . Material costs, shipping cost, and scope changes.

    E . Labor rates, material costs, and cost reporting.


    正确答案：A

  • 第2题：

    144 Project cash reserves are often used for adjustment in escalation factors which may be beyond the control of the project manager. Other than possibly financing (interest) costs and taxes, the three most common escalation factors involve changes in:

    A. Overhead rates, labor rates and material costs.

    B. Overhead rates, schedule slippages, and rework.

    C. Rework, cost-of-living adjustments, and overtime.

    D. Material costs, shipping cost, and scope changes.

    E. Labor rates, material costs, and cost reporting


    正确答案：A

  • 第3题：

    19 It is argumentative whether project managers actually control costs. Which of the following is the most common element over which the project manager may have some degree of control?

    A. Direct labor dollars

    B. Direct labor hours.

    C. Overhead rates.

    D. Procurement costs.

    E. None of the above


    正确答案：B

  • 第4题：

    35 Which of the following is considered a direct cost for producing a widget?

    A. The cost of the materials used to produce a widget.

    B. The labor costs of the workers who actually produced the widget.

    C. The rent for the building in which the widget was manufactured

    D. The salary of senior management and the project sponsor

    E. A and B only


    正确答案：E

  • 第5题：

    166 In which of the following cost estimating techniques are statistics models used:

    A. nonparametric cost estimating

    B. parametric cost estimating

    C. life cycle cost estimating

    D. bottom-up estimating

    E. All of the above


    正确答案：B

  • 第6题：

    You are working on the cost budget for one project. Which of the following is true()

    A.This process assigns cost estimates to project activities including risks and contingency plans.

    B.The cost baseline will be used to measure variances and future project performance.

    C.This process assigns cost estimates for expected future period operating costs.

    D.The cost baseline is the expected cost for the project.


    参考答案：B

  • 第7题：

    The heating system of this building is much more cost-effective than that of the previous system _______ we used last year.

    A.in where
    B.where
    C.in which
    D.which

    答案：D
    解析：

  • 第8题：

    You are working on the cost budget for one project. Which of the following is true（）

    • A、This process assigns cost estimates to project activities including risks and contingency plans.
    • B、The cost baseline will be used to measure variances and future project performance.
    • C、This process assigns cost estimates for expected future period operating costs.
    • D、The cost baseline is the expected cost for the project.

    正确答案:B

  • 第9题：

    Which two applications can be used to view actual costs for labor， materials， services， and tools？（）

    • A、 Labor Reporting
    • B、 Quick Reporting
    • C、 Work Order Tracking
    • D、 Assignment Manager
    • E、 Work Order Management

    正确答案:B,C

  • 第10题：

    单选题
    By default, which of the following factors determines the spanning-tree path cost?（）
    A

    It is the individual link cost based on latency

    B

    It is the sum of the costs based on bandwidth

    C

    It is the total hop count

    D

    It is dynamically determined based on load


    正确答案： D
    解析： 暂无解析

  • 第11题：

    多选题
    Which two applications can be used to view actual costs for labor， materials， services， and tools？（）
    A

    Labor Reporting

    B

    Quick Reporting

    C

    Work Order Tracking

    D

    Assignment Manager

    E

    Work Order Management


    正确答案： B,A
    解析： 暂无解析

  • 第12题：

    单选题
    Which of the following components are used to convert alternating current produced in the generator windings to direct current?（）
    A

    Armature and equalizer

    B

    Commutator and brushes

    C

    Rotor and interpoles

    D

    Field and exciter


    正确答案： C
    解析： 暂无解析

  • 第13题：

    Which of the following statements about the cost of quality are true?

    A . the cost of quality is the expense of nonconformance to requirements and specifications.

    B . the cost of quality are mostly the direct responsibility of workers who are manufacturing the product.

    C . quality control programs should be implemented when the cost of quality are deemed affordable by management.

    D . A and B.

    E . A and C


    正确答案：A

  • 第14题：

    16 Which of the following statements about the cost of quality are true?

    A. the cost of quality is the expense of nonconformance to requirements and specifications.

    B. the cost of quality are mostly the direct responsibility of workers who are manufacturing the product. C. quality control programs should be implemented when the cost of quality are deemed affordable by management.

    D. A and B.

    E. A and C


    正确答案：A

  • 第15题：

    183 You must produce 27 widgets. You can only produce 9 widgets per production run. Each production line setup costs $1000. Each widget consumes $10 worth of material and $5 worth of labor. What is the total fixed cost for producing the widgets.

    A. $3,000

    B. $27,000

    C. $27,270

    D. $1,335

    E. $1,000


    正确答案：E

  • 第16题：

    84 In which of the following cost estimating techniques are statistics models used:

    A. nonparametric cost estimating

    B. parametric cost estimating

    C. life cycle cost estimating

    D. bottom-up estimating

    E. All of the above.


    正确答案：B

  • 第17题：

    98 Which of the following statements about the cost of quality are true?

    A. the cost of quality is the expense of nonconformance to requirements and specifications.

    B. the cost of quality are mostly the direct responsibility of workers who are manufacturing the product.

    C. quality control programs should be implemented when the cost of quality are deemed affordable by management.

    D. A and B.

    E. A and C


    正确答案：A

  • 第18题：

    N Company manufactures a kind of product used throughout the machinery industry. The standard price of the materials for the products is $6 per kilogram； the standard quantity of materials allowed per unit is 1.5 kilograms. During July， 2，000 units of the products were finished， for which 3，200 kilograms of materials were used at a total direct material cost of $18560. A. Calculate the direct material price variance for July. Indicate whether it is favorable （F） or unfavorable （U） and who is generally responsible for this variance. B. Calculate the direct material quantity variance for July. Indicate whether it is favorable （F） or unfavorable （U） and who is generally responsible for this variance. C. Calculate the total direct material cost variance for July. Indicate whether it is favorable （F） or unfavorable （U）.


    正确答案：

    　　a. Direct material price variance

    　　=Actual quantity ×（actual price – standard price）

    　　=3200× [（18560/3200）-6]

    　　=3200×（5.8-6）

    　　=-640（0.5分） （F） (0.5分)

    　　Purchasing department （1分）

    　　b. Direct material quantity variance

    　　=Standard price×（actual quantity –standard quantity）

    　　=6×[3200-（2000×1.5）]

    　　=6×（3200-3000）

    　　=$1200（0.5分） （U） (0.5分)

    　　Manufacturing department (1分)

    　　c. Total direct material cost variance

    　　=Direct material price variance +Direct material quantity variance

    　　=1200-640=$560（0.5分） （U） (0.5分)

    　　or =Actual cost-Standard cost

    　　=18560-（1.5×6×2000）

    　　=$560（u）

    　　依据：《财务成本管理》教材第十四章第430页。

  • 第19题：

    N Company manufactures a kind of product used throughout the machinery industry.The standard price of the materials for the products is $ 6 per kilogram; the standard quantity of materials allowed per unit is 1.5 kilograms. During July, 2 000 units of the products were finished, for which 3 200 kilograms of materials were used at a total direct material cost of $ 18 560.


    Requirment :


    A. Calculate the direct material price variance for July. Indicate whether it is favorable (F) or unfavorable (U) and who is generally responsible for this variance.


    B. Calculate the direct material quantity variance for July. Indicate whether it is favorable (F) or unfavorable (U) and who is generally responsible for this variance.


    C. Calculate the total direct material cost variance for July. Indicate whether it is favorable (F) or unfavorable (U).





    答案：
    解析：

    Answer:


    A. Direct material price variance


    = Actual quantity*( actual price - standard price)


    =3 200 * (18 560/3 200 -6)


    =3 200* (5. 8 -6)


    = -640 (F)


    Purchasing department


    B. Direct material quantity variance= Standard price * ( actual quantity - standard quantity)=6 *(3 200 -2 000 *1.5)= $1 200 (U)


    Manufacturing department


    C. Total direct material cost variance


    = Direct material price variance + Direct material quantity variance


    =1 200 - 640 = $ 560 (U)


    or = Actual cost - Standard cost


    =18 560 - (1. 5*6*2 000)


    =$560(U)




  • 第20题：

    By default, which of the following factors determines the spanning-tree path cost?（）

    • A、It is the individual link cost based on latency
    • B、It is the sum of the costs based on bandwidth
    • C、It is the total hop count
    • D、It is dynamically determined based on load

    正确答案:B

  • 第21题：

    单选题
    Which of the following would be an example of an externality as it is defined in Passage 2?
    A

    the extra revenue produced by increasing the price of a service

    B

    the annual cost of maintaining a municipal recycling program

    C

    the value of a beaver pelt in the wholesale market

    D

    the irritating noise caused by a neighbor's motorcycle

    E

    the salaries paid to environmental workers


    正确答案： B
    解析：
    这段话讲到外部效应属于成本和效应这一类，它们不是清晰的交换的一部分。只有D项不是清晰的经济交换的一部分。

  • 第22题：

    单选题
    You are working on the cost budget for one project. Which of the following is true（）
    A

    This process assigns cost estimates to project activities including risks and contingency plans.

    B

    The cost baseline will be used to measure variances and future project performance.

    C

    This process assigns cost estimates for expected future period operating costs.

    D

    The cost baseline is the expected cost for the project.


    正确答案： B
    解析： 暂无解析

  • 第23题：

    问答题
    Practice 5　　A: What is important when...?　　Choosing offices to rent　　●Location　　●Cost　　●Facilities　　B: What is important when...?　　Choosing packaging for a new product　　●Design of packaging　　●Materials used　　●Cost of packaging

    正确答案： 【参考范例】
    If you choose A:
    When choosing offices to rent, location is essential. To a certain extent, it is a symbol of a company’s status. I prefer CBD area for it is easier to communicate and exchange information with other companies in the area.
    In addition, cost is another important aspect. If the cost is too high, it will add too much burden to the company. Therefore, the company may not be able to afford it, yet reasonable cost can be considered.
    Furthermore, we should consider the facilities in the offices to be rent. Good facilities will allow employees to have a good mood and therefore work more efficiently. Before renting any offices, make sure all the facilities are in good condition.
    If you choose B:
    When choosing packaging for a new product, it is important to think about the design of it. Since the new product is unknown to people, packaging will reveal some information about the product. The style, pictures on the package should be designed according to the common taste of the target customers.
    Moreover, materials used for packaging are also very important because the right material reveals the quality of the product. Apart from that. if the new product is positioned as gift, the package should be made smart enough.
    Cost is basic matter. We sell a new product for profitability. The cost of packaging constitutes part of the cost of the product. If a product is priced higher than the potential consumers’ purchasing-power, few people will buy it.
    解析： 暂无解析

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