WGU D196|PA|PRE-ASSESSMENT| UNIT 4-5
Correct 20
Incorrect 00
Term
What is an indirect cost?
, A difference between the actual
Costs over which a manager does
cost and the budgeted cost where
not have direct authority and cannot
the actual cost is more than the
change.
budgeted amount.
Costs normally incurred for
the benefit of several
Costs that are specifically traceable
segments within the
to a unit of business or segment
organization; sometimes
being analyzed.
called common costs or joint
costs.
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2 of 20
Term
What budget includes information on the depreciation of factory
equipment?
Manufacturing Budget
Selling and Administrative Budget
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Direct Materials Budget Budgeting Balance Sheet
Direct Labor Budget Manufacturing Budget
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, 3 of 20
Definition
Sales Budget
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What budget uses the rate of pay What budget shows revenues?
for assembly line workers? Sales Budget
Direct Material Budget Selling and Administrative
Direct Labor Budget Budget
What budget helps with inventory What budget is used for large
control? corporate purchases?
Production Budget Sales Budget
Finished Goods Budget Capital Budget
Don't know?
4 of 20
Definition
A system of evaluating performance in which managers are held
accountable for the costs, revenues, assets, or other elements over
which they have control.
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What is a profit center?
A system of evaluating performance in which managers are held accountable for
Correct 20
Incorrect 00
Term
What is an indirect cost?
, A difference between the actual
Costs over which a manager does
cost and the budgeted cost where
not have direct authority and cannot
the actual cost is more than the
change.
budgeted amount.
Costs normally incurred for
the benefit of several
Costs that are specifically traceable
segments within the
to a unit of business or segment
organization; sometimes
being analyzed.
called common costs or joint
costs.
Don't know?
2 of 20
Term
What budget includes information on the depreciation of factory
equipment?
Manufacturing Budget
Selling and Administrative Budget
Give this one a try later!
Direct Materials Budget Budgeting Balance Sheet
Direct Labor Budget Manufacturing Budget
Don't know?
, 3 of 20
Definition
Sales Budget
Give this one a try later!
What budget uses the rate of pay What budget shows revenues?
for assembly line workers? Sales Budget
Direct Material Budget Selling and Administrative
Direct Labor Budget Budget
What budget helps with inventory What budget is used for large
control? corporate purchases?
Production Budget Sales Budget
Finished Goods Budget Capital Budget
Don't know?
4 of 20
Definition
A system of evaluating performance in which managers are held
accountable for the costs, revenues, assets, or other elements over
which they have control.
Give this one a try later!
What is a profit center?
A system of evaluating performance in which managers are held accountable for
