Chapter 2
191. depreciation of vehicles used by sales personnel
192. cost of windshields used in the production process
193. Cost of nails used by a home builder
194. Fees paid to an advertising firm
195. Sugar used in soft drink production
Chapter 2
196. Rental cost of executive Lear jet
197. Cost of conference for sales team
198. Factory supervisor’s salary
199. Fees paid to outside auditing firm
200. Factory security costs
Chapter 2
201. (direct labor + overhead)/units produced
202. (total manufacturing costs + work in process beginning − work in process ending)/units produced
203. (direct materials + direct labor)/units produced
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204. A benefit given up when one alternative is chosen over another
205. A cost that stays the same in total regardless of changes in output
206. A cost that is difficult to trace to a cost object
207. A manufacturing cost
208. A cost that is not inventoried
209. A cost that can be easily traced to a cost object
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210. A cost that increases in total as output increases
211. Chief of surgery’s salary at a hospital
212. Wages of assembly line workers in an automobile plant
213. Cost of lubricating factory machinery
Chapter 2
214. Cost of shipping goods to customers
215. Glue used in the manufacture of furniture
216. Cost of engines in the manufacture of airplanes
217. Salary of chief executive officer
218. A professor’s salary at a university
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219. CPA firm
220. Car manufacturer
221. Law firm
222. Medical clinic
223. Bowling alley
224. Fast food restaurant
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225. Video rental
226. Professional sports franchise
227. The cost of units finished but not sold at the end of the current period
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229. The cost of units unfinished at the end of the current period
230. Beginning finished goods inventory + Cost of goods manufactured – Ending finished goods inventory
231. (direct materials + direct labor + overhead) +/− the change in work in process inventory from the beginning to the
end of the current period
232. gross margin − selling and administrative expenses
Chapter 2
233. marketing and distributing costs
234. price x units sold
Chapter 2
237. Gross margin − selling and administrative expenses
238. The difference between sales revenue and cost of goods sold
239. The total cost of goods completed during the current period
240. Covers a particular period of time
241. Cost of partially completed goods