BBA Finance Courses

MBA Cost Accounting Exam Tests

MBA Cost Accounting MCQs - Chapter 28

# Process Costing Multiple Choice Questions (MCQ Quiz) PDF Download - 1

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## Accounting: Process Costing MCQs Questions

MCQ: The cost of previous department is a part of

A) transferred-in costs
B) transferred-out costs
C) FIFO costs
D) LIFO costs

MCQ: The total costs incur in a production process, is divided by total number of output units, to calculate the

A) cost of indirect labor
B) cost of direct labor
C) cost of direct material
D) unit costs

MCQ: If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and ending work in process equivalent units are 5000, then complete equivalent units in current period are

A) 1800 units
B) 1500 units
C) 1300 units
D) 1500 units

MCQ: A unit cost calculated in costing system, by assigning total costs incurred to many similar units is categorized as

A) accounting period costing system
B) process costing system
C) job costing system
D) none of above

MCQ: If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and units completed in current period are 4000, then ending work in process equivalent units will be

A) 1800 units
B) 2300 units
C) 10300 units
D) 1500 units

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