WGU D196 Study Guide A+ : 100% Verified Questions & Answers

WGU D196 STUDY GUIDE A+ 2025-2026;
QUESTIONS WITH 100 % VERIFIED
ANSWERS

,…
is refers to the relationship between an operating statement (the income statement or the statement of
cash flows) and comparative balance sheets, whereby an item on the operating statement helps explain
the change in an item on the balance sheet from one period to the next.
A.book value
B. Articulation
C. Bookkeeping
D. None of the answers - CORRECT ANSWER - b


.............................is unique identifying number for SEC a.
Stock
b. Money order
c. CIK ( Central Index Key)
d. Social security - CORRECT ANSWER - c

,1. Which budget should include all production costs other than those for direct materials and direct labor?
A.Sales budget
B.Direct materials budget
C.Manufacturing overhead budget
D. Production budget - CORRECT ANSWER - c


10. Which is an example of a product cost?
a.Non-manufacturing personnel costs
b.Rent Expense
c.Office Supplies
d. Raw materials to make a product - CORRECT ANSWER - d

, 11. Which label is given to the cost of wages for factory supervisors?
a. Direct labor
b.Direct materials
c. Manufacturing overhead
d. Administrative expenses - CORRECT ANSWER - c


12. A company reports the following data: Price per unit = $20 Variable costs per unit = $12 Fixed costs =
$12,000 Given these data, what is the variable cost ratio? a. 40%
b. 25%
c. 16%
d. 60% - CORRECT ANSWER - d


13. If overhead is underapplied, which statement is true?