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1. For which situation(s) below would an organization be more likely to use a job-order costing system of accumulating product costs rather than a process costing system?
a) Potato chip manufacturer
b) Computer consulting firm
c) Oil refinery
d) A factory that processes sugar and other ingredients into candy
2. Which of the following is a period cost?
a) Depreciation of the headquarters office building
b) Indirect labor
c) Indirect materials
d) Depreciation of the factory
3. Which of the following IMA Statement of Ethical Professional Practice standards is violated if the plant controller intentionally hides negative news?
a) Confidentiality
B) Competence
c) Integrity
d) Credibility
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