ACC 241 Exam 1 Formulas Question
and answers already passed
2025/2026
estimated amount of MOH / estimated amount of cost driver - correct answer ✔PDOR
PDOR x Actual cost driver cost - correct answer ✔Applied MOH
overapplied - decrease COGS - correct answer ✔Actual < applied
underapplied - increase COGS - correct answer ✔actual > applied
total increases, unit stays - correct answer ✔variable costs
total stays, unit decreases - correct answer ✔fixed costs
total increases, unit decreases - correct answer ✔mixed costs
change in costs / change in activity (use units) - correct answer ✔high low method
DM + DL + MOH - correct answer ✔total product cost
total cost / # of units - correct answer ✔per unit
sales - COGS - correct answer ✔GP
and answers already passed
2025/2026
estimated amount of MOH / estimated amount of cost driver - correct answer ✔PDOR
PDOR x Actual cost driver cost - correct answer ✔Applied MOH
overapplied - decrease COGS - correct answer ✔Actual < applied
underapplied - increase COGS - correct answer ✔actual > applied
total increases, unit stays - correct answer ✔variable costs
total stays, unit decreases - correct answer ✔fixed costs
total increases, unit decreases - correct answer ✔mixed costs
change in costs / change in activity (use units) - correct answer ✔high low method
DM + DL + MOH - correct answer ✔total product cost
total cost / # of units - correct answer ✔per unit
sales - COGS - correct answer ✔GP
