WGU D196- Practice UPDATED ACTUAL
Exam Questions and CORRECT Answers
what is manufacturing overhead - CORRECT ANSWER - manufacturing costs other than
direct materials n labor
indirect costs - CORRECT ANSWER - costs normally incurred for the benefit of several
segments within the organization
overapplied overhead - CORRECT ANSWER - excess of actual manufacturing overhead
costs over the applied manufacturing overhead costs for the period
estimated manufacturing overhead - CORRECT ANSWER - budgeting manufacturing
overhead costs that are used to establish the predetermined overhead rate
underapplied manufacturing overhead - CORRECT ANSWER - excess of actual
manufacturing overhead costs over the applied manufacturing overhead costs for the period
Predetermined Overhead Rate - CORRECT ANSWER - estimated manufacturing
overhead costs for the year divided by a total estimated activity base
applied manufacturing overhead - CORRECT ANSWER - The amount of the
manufacturing overhead that is assigned to the goods produced. This is usually done by using a
predetermined annual overhead rate.
assembly line workers - CORRECT ANSWER - product costs
rubber making tires - CORRECT ANSWER - product costs
depreciation office copy machine - CORRECT ANSWER - period costs
Exam Questions and CORRECT Answers
what is manufacturing overhead - CORRECT ANSWER - manufacturing costs other than
direct materials n labor
indirect costs - CORRECT ANSWER - costs normally incurred for the benefit of several
segments within the organization
overapplied overhead - CORRECT ANSWER - excess of actual manufacturing overhead
costs over the applied manufacturing overhead costs for the period
estimated manufacturing overhead - CORRECT ANSWER - budgeting manufacturing
overhead costs that are used to establish the predetermined overhead rate
underapplied manufacturing overhead - CORRECT ANSWER - excess of actual
manufacturing overhead costs over the applied manufacturing overhead costs for the period
Predetermined Overhead Rate - CORRECT ANSWER - estimated manufacturing
overhead costs for the year divided by a total estimated activity base
applied manufacturing overhead - CORRECT ANSWER - The amount of the
manufacturing overhead that is assigned to the goods produced. This is usually done by using a
predetermined annual overhead rate.
assembly line workers - CORRECT ANSWER - product costs
rubber making tires - CORRECT ANSWER - product costs
depreciation office copy machine - CORRECT ANSWER - period costs
