WGU D356 PRE-ASSESSMENT /WGU D356 HUMAN
RESOURCE TECHNOLOGY PA 2025 WITH COMPLETE
QUESTIONS AND VERIFIED ANSWERS ||AWARDED A+||
It assumes all costs are product costs - ANSWER-Reason why a single
indirect-cost rate distorts product costs.
Can be used to eliminate nonvalue-added activities - ANSWER-Benefit of
information derived from an ABC analysis.
Homogeneous activity-related cost pools - ANSWER-Creation in ABC
systems.
Indirect costs - ANSWER-Treatment difference in ABC and traditional
costing systems.
Focuses on activities necessary for production - ANSWER-Characteristic of
activity-based budgeting.
Assembling and analyzing competitor's product - ANSWER-Not a typical
result of value engineering.
The units in beginning inventory are assumed to be completed first -
ANSWER-Assumption of FIFO process-costing method.
, The original price of an old equipment - ANSWER-Example of a sunk cost
in capital budgeting.
The accumulation of information for evaluating pricing decisions -
ANSWER-Outcome of understanding life-cycle costs.
Not be so rigid to allow spending adjustments - ANSWER-Characteristic of
budgets.
A company's capital project is abandoned - ANSWER-Example of capital
budgeting as a control tool.
Capital Budgeting - ANSWER-Evaluation of prospective projects for
investment decisions
Minimum Projects - ANSWER-At least six potential projects considered for
capital expenditures
Post-Investment Audit - ANSWER-Comparison of actual project results to
expected costs and benefits
Costing Systems - ANSWER-Measure costs like sunk, out of pocket, and
locked-in costs
Depreciation in Cash Flow - ANSWER-Excluded due to not affecting
working capital or disposal price
RESOURCE TECHNOLOGY PA 2025 WITH COMPLETE
QUESTIONS AND VERIFIED ANSWERS ||AWARDED A+||
It assumes all costs are product costs - ANSWER-Reason why a single
indirect-cost rate distorts product costs.
Can be used to eliminate nonvalue-added activities - ANSWER-Benefit of
information derived from an ABC analysis.
Homogeneous activity-related cost pools - ANSWER-Creation in ABC
systems.
Indirect costs - ANSWER-Treatment difference in ABC and traditional
costing systems.
Focuses on activities necessary for production - ANSWER-Characteristic of
activity-based budgeting.
Assembling and analyzing competitor's product - ANSWER-Not a typical
result of value engineering.
The units in beginning inventory are assumed to be completed first -
ANSWER-Assumption of FIFO process-costing method.
, The original price of an old equipment - ANSWER-Example of a sunk cost
in capital budgeting.
The accumulation of information for evaluating pricing decisions -
ANSWER-Outcome of understanding life-cycle costs.
Not be so rigid to allow spending adjustments - ANSWER-Characteristic of
budgets.
A company's capital project is abandoned - ANSWER-Example of capital
budgeting as a control tool.
Capital Budgeting - ANSWER-Evaluation of prospective projects for
investment decisions
Minimum Projects - ANSWER-At least six potential projects considered for
capital expenditures
Post-Investment Audit - ANSWER-Comparison of actual project results to
expected costs and benefits
Costing Systems - ANSWER-Measure costs like sunk, out of pocket, and
locked-in costs
Depreciation in Cash Flow - ANSWER-Excluded due to not affecting
working capital or disposal price
