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Completion Statements Fill in the blank(s) to complete each statement. 1. Which

ID: 2418136 • Letter: C

Question

Completion Statements

Fill in the blank(s) to complete each statement.

1.   Which six categories of costs pertaining to inventory are distinguished for management purposes?

_______________________________________

_______________________________________

______________________________________.

2.   Which two of the cost categories in the preceding answer are considered in the EOQ model? _______________________________________ and ___________________________________

3.   What do each of the letters in the EOQ model stand for?

D =

P =

C =

4.   In purchasing materials or goods, ordering costs are equivalent to ______________ costs for a production run.

5.   A system of production that manufacturers each component in a production line as soon as, and only when, needed by the next step in the production line is called ______________________ ______________________________________.

6.   Traditional normal and standard costing record the journal entries in the same order as actual purchases and progress in production occurs, which is called __________________________ ________________.

7.   _________________________________ omits recording some of the journal entries relating to the stages from purchase of direct materials to the sale of finished goods; it then uses normal or standard costs to work backward to assign manufacturing costs to units produced and/or sold.

8.         A stage in the cycle, from purchase of direct materials to sale of finished goods, at which journal entries are recorded in the accounting system is called a ________________________________.

Explanation / Answer

Answer: 1

Answer: 2

Answer: 3

Answer: 4

In purchasing materials or goods, ordering costs are equivalent to Set Up Cost costs for a production run.

Answer: 5

A system of production that manufacturers each component in a production line as soon as, and only when, needed by the next step in the production line is called Just in Time Production.

Answer: 6

Traditional normal and standard costing record the journal entries in the same order as actual purchases and progress in production occurs, which is called Sequential Tracking

Answer: 7

Back Flush Costing omits recording some of the journal entries relating to the stages from purchase of direct materials to the sale of finished goods; it then uses normal or standard costs to work backward to assign manufacturing costs to units produced and/or sold.

Answer:8

A stage in the cycle, from purchase of direct materials to sale of finished goods, at which journal entries are recorded in the accounting system is called a Trigger Point.

1 Purchase Cost 2 Ordering Cost 3 Carrying Cost 4 Stock out cost 5 Cost of Quality 6 Shrinkage Cost
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