WGU D101 PRE-ASSESSMENT Exam Questions With
Answers | Latest Update 2026/2027 | Graded A+ | 100%
Correct
1) Job order costing- When is it appropriate to use job order costing?
The customer has to provide the specifications of the product or service. In order to
use job order costing you must be able to separate and identify each job (product)
being produced. Companies that cannot specifically identifying and separate each
job they use processing costing.
2) Which figures are used in computing a predetermined overhead rate?
Accounting for manufacturing cost is not the same process as accounting for direct
materials and direct labor costs. Because manufacturing overhead costs generally
do not coincide with the flow of production.
The figures used in computing a predetermined overhead rate are forecasted or
estimated overhead costs and forecasted or estimated activity level. Direct labor is
an example of the expected level of activity.
,WGU D101 PRE-ASSESSMENT Exam Questions With
Answers | Latest Update 2026/2027 | Graded A+ | 100%
Correct
overhead divided by budgeted activity measure. The result is the amount of
overhead per hour (either direct labor hour or machine hour) that should be
assigned to each product on which work is performed during that period. Note
that the predetermined overhead rate is based on budgeted overhead, not
actual overhead.
,WGU D101 PRE-ASSESSMENT Exam Questions With
Answers | Latest Update 2026/2027 | Graded A+ | 100%
Correct
Use direct labor hours to apply manufacturing overhead. What is the
predetermined rate? Remember, Budgeted means estimated
The budgeted manufacturing overhead for the coming year is $640,000
Budgeted direct labor hours 16,000 This is all you need to remember
Answer 640,000/16000 = $40
How are actual manufacturing overhead costs incurred through the year
journalized? As debits into the manufacturing overhead account. As actual
manufacturing overhead costs are incurred, they are entered as debits into the
manufacturing overhead account.
Answer: 172,000 – 156,000 = $16,000
, WGU D101 PRE-ASSESSMENT Exam Questions With
Answers | Latest Update 2026/2027 | Graded A+ | 100%
Correct
Answers | Latest Update 2026/2027 | Graded A+ | 100%
Correct
1) Job order costing- When is it appropriate to use job order costing?
The customer has to provide the specifications of the product or service. In order to
use job order costing you must be able to separate and identify each job (product)
being produced. Companies that cannot specifically identifying and separate each
job they use processing costing.
2) Which figures are used in computing a predetermined overhead rate?
Accounting for manufacturing cost is not the same process as accounting for direct
materials and direct labor costs. Because manufacturing overhead costs generally
do not coincide with the flow of production.
The figures used in computing a predetermined overhead rate are forecasted or
estimated overhead costs and forecasted or estimated activity level. Direct labor is
an example of the expected level of activity.
,WGU D101 PRE-ASSESSMENT Exam Questions With
Answers | Latest Update 2026/2027 | Graded A+ | 100%
Correct
overhead divided by budgeted activity measure. The result is the amount of
overhead per hour (either direct labor hour or machine hour) that should be
assigned to each product on which work is performed during that period. Note
that the predetermined overhead rate is based on budgeted overhead, not
actual overhead.
,WGU D101 PRE-ASSESSMENT Exam Questions With
Answers | Latest Update 2026/2027 | Graded A+ | 100%
Correct
Use direct labor hours to apply manufacturing overhead. What is the
predetermined rate? Remember, Budgeted means estimated
The budgeted manufacturing overhead for the coming year is $640,000
Budgeted direct labor hours 16,000 This is all you need to remember
Answer 640,000/16000 = $40
How are actual manufacturing overhead costs incurred through the year
journalized? As debits into the manufacturing overhead account. As actual
manufacturing overhead costs are incurred, they are entered as debits into the
manufacturing overhead account.
Answer: 172,000 – 156,000 = $16,000
, WGU D101 PRE-ASSESSMENT Exam Questions With
Answers | Latest Update 2026/2027 | Graded A+ | 100%
Correct
