Question 1
Which of the following approaches spreads underallocated or overallocated overhead among ending balances in Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold?
◦ the adjusted allocation-rate approach
◦ the proration approach
◦ the write-off variances to cost of goods sold approach
◦ the reinstatement approach
Question 2
Which of the following capacity levels should a company choose, from a long-run product costing perspective, to allocate budgeted fixed manufacturing costs to products?
◦ master-budget capacity utilization to highlight unused capacity
◦ normal capacity utilization for benchmarking purposes
◦ practical capacity for pricing decisions
◦ theoretical capacity for performance evaluation
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