WGU D196 OA AND PRE-ASSESSMENT EXAM BANK 2025
UPDATE WITH QUESTIONS AND CORRECT VERIFIED
ANSWERS ALREADY GRADED A+ (BRAND NEW VERSION)
Which business document involves the process of tracking the actual
performance of a company?
a. balance sheet
b. sales invoice and purchase order.
c. money order
d. none of the answers - ANSWER > b
Which type of business purchases finished goods for resale?
a. Merchandising
b. Non-profit
c. Manufacturing
d. Service - ANSWER > a
Which types of costs does a merchandiser have?
a. Both product and period costs
b. Merchandisers have both product and period costs
,c. Product costs only
d. Neither product nor period costs /Period costs only - ANSWER > a
Your company purchases new equipment for cash. Which accounts are
increased and decreased because of this transaction?
a. Cash increases and Equipment increases
b. Cash decreases and equipment decreases
c.Equipment increases and owners equity decreases
d .Equipment increases and cash decreases. - ANSWER > d
What factors should the production supervisor consider in assembling
her production?
a.Projected sales, desired ending inventory, and amount of beginning
inventory.
b.desired ending inventory, sales, and beginning inventory
c. beginning inventory, sales, and ending inventory
d. none of the answers - ANSWER > a
9. In some companies, the performance measures for profit center
managers are heavily influenced by cost allocations downward from
organizational units (such as company headquarters). Why is this a
mistake?
,a.Controllable costs should not be included in the performance
evaluation measure of a profit center manager
b.Revenues should not be included in the performance evaluation
measure of a profit center manager
c.Uncontrollable costs should not be included in the performance
evaluation measure of a profit center manager
d. Direct costs should not be included in the performance evaluation
measure of a profit center manager - 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 - 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 - 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% - ANSWER > d
13. If overhead is underapplied, which statement is true?
a.Actual costs exceed applied costs
b.Applied costs exceed actual costs
c.Costs will not be affected
d. Budgeted and applied costs will be equal - ANSWER > a
14. Which of the following is not an example of a cost driver?
a.Miles driven
b.Selling costs
c.Machine hours
d. Number of customers - ANSWER > b
15. Which item is a period cost?
Manufacturing supplies
UPDATE WITH QUESTIONS AND CORRECT VERIFIED
ANSWERS ALREADY GRADED A+ (BRAND NEW VERSION)
Which business document involves the process of tracking the actual
performance of a company?
a. balance sheet
b. sales invoice and purchase order.
c. money order
d. none of the answers - ANSWER > b
Which type of business purchases finished goods for resale?
a. Merchandising
b. Non-profit
c. Manufacturing
d. Service - ANSWER > a
Which types of costs does a merchandiser have?
a. Both product and period costs
b. Merchandisers have both product and period costs
,c. Product costs only
d. Neither product nor period costs /Period costs only - ANSWER > a
Your company purchases new equipment for cash. Which accounts are
increased and decreased because of this transaction?
a. Cash increases and Equipment increases
b. Cash decreases and equipment decreases
c.Equipment increases and owners equity decreases
d .Equipment increases and cash decreases. - ANSWER > d
What factors should the production supervisor consider in assembling
her production?
a.Projected sales, desired ending inventory, and amount of beginning
inventory.
b.desired ending inventory, sales, and beginning inventory
c. beginning inventory, sales, and ending inventory
d. none of the answers - ANSWER > a
9. In some companies, the performance measures for profit center
managers are heavily influenced by cost allocations downward from
organizational units (such as company headquarters). Why is this a
mistake?
,a.Controllable costs should not be included in the performance
evaluation measure of a profit center manager
b.Revenues should not be included in the performance evaluation
measure of a profit center manager
c.Uncontrollable costs should not be included in the performance
evaluation measure of a profit center manager
d. Direct costs should not be included in the performance evaluation
measure of a profit center manager - 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 - 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 - 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% - ANSWER > d
13. If overhead is underapplied, which statement is true?
a.Actual costs exceed applied costs
b.Applied costs exceed actual costs
c.Costs will not be affected
d. Budgeted and applied costs will be equal - ANSWER > a
14. Which of the following is not an example of a cost driver?
a.Miles driven
b.Selling costs
c.Machine hours
d. Number of customers - ANSWER > b
15. Which item is a period cost?
Manufacturing supplies
