Dual rates combine the fixed and variable costs.

__________ explain changes in cost factors other than changes in units produced.

Costs of normal spoilage are included in overhead and applied to all good units produced.

In job-order costing, departmental overhead rates and activity-based costing affect only the application of __________ .

Beginning inventory consisted of 1,000 units with costs of $31,000. All materials and 60 percent of labor and overhead were added in the prior period. In addition, another 8,000 units were started and completed. Unit costs are materials, $8.00; labor, $20.00; overhead, $9.00. What is the total cost of goods transferred out using FIFO?

Assuming all other things are the same, if there was an increase in the break-even point variable cost per unit must have:

Classifying activities into four general categories facilitates product costing by associating the response to different types of activity drivers.

For the receiving department, transferred in goods are added at the __________ of the process.

In calculating equivalent units of production using the weighted average method, the transferred-in goods are treated as materials added at the beginning of the process.

Assuming costs are represented on the vertical axis and volume of activity on the horizontal axis, which of the following costs would be represented by a line that is parallel to the horizontal axis?