27 . In an activity-based costing system , what should be used to assign a department ' s manufacturing overhead costs to products produced in varying lot sizes ?
28 . Gram Co . develops computer programs to meet customers ' special requirements . How should Gram categorize payments to employees who develop these programs ?
29 . Where one part of an organization provides an essential business process where previously it had been provided by multiple parts of that same organization , this is called
30 . Which of the following items often provides a significant risk with off-shore operations ?
31 . A manufacturing company has several product lines . Traditionally , it has allocated manufacturing overhead costs between product lines based on total machine hours for each product line . Under a new activity-based costing system , which of the following overhead costs would be most likely to have a new cost driver assigned to it ?
32 . Nile Co .' s cost allocation and product costing procedures follow activity-based costing principles . Activities have been identified and classified as being either value-adding or nonvalue-adding as to each product . Which of the following activities , used in Nile ' s production process , is nonvalue-adding ?
33 . Which of the following items is a process management approach that involves radical change ?
34 . In an income statement prepared as an internal report using the direct ( variable ) costing method , fixed selling and administrative expenses would
35 . The absorption costing method includes in work in process and finished goods inventories :