25. I beg your pardon of the following assets is least likely come beproduced in a process operations system?A. Compact disksB. Slacks for casual wearC. Baseball hatsD. CalculatorsE. Practice cabinets

26. Which of the following products is most likely to beproduced in a procedure operations system?A. AirplanesB. CerealC. BridgesD. Designer bridal gownsE. Tradition cabinets

27. I m sorry of the following features does not usuallyapply to process operations systems?A. Every unit that product is separately identifiable.B. Partly completed products are transferred betweenprocesses.C. Various managers space responsible because that differentprocesses.D. The calculation of every processes other than the final process is an inputto the following process.E. Prices are computed using identical units.

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28. Yamada company applies factory overhead come its productiondepartments top top the communication of 90% of straight labor costs. In theAssembly Department, Yamada had actually $125,000 of direct labor cost, andin the Finishing Department, Yamada had actually $35,000 of straight laborcost. The entry to apply overhead to these manufacturing departmentsis:A. Debit manufacturing facility Overhead—Assembly $112,500; debit FactoryOverhead—Finishing $31,500; credit occupational in procedure Inventory$144,000.B. Debit factory Overhead $144,000; credit occupational in ProcessInventory—Assembly $112,500; credit occupational in Process—Finishing$31,500.C. Debit factory Overhead $144,000; credit factory Payroll$144,000.D. Debit occupational in process Inventory—Assembly $112,500; debit occupational inProcess Inventory—Finishing $31,500; credit manufacturing facility Overhead$144,000.E. Debit manufacturing facility Payroll $144,000; credit Cash $144,000.

29. Clarksen company uses a process costing system. The companyrequisitioned $93,000 of materials for department A and $67,000 ofmaterials for Department D. The entrance to document the use of thedirect materials by these 2 departments is:A. Debit Raw materials Inventory $160,000; credit transaction Accounts Payable$160,000.B. Debit occupational in procedure Inventory—Dept A $93,000; debit work-related inProcess Inventory—Dept D $67,000; credit Raw materials Inventory$160,000.C. Debit manufacturing facility overhead $160,000; credit Raw products Inventory$160,000.D. Debit Raw materials Inventory—Dept A $93,000; debit RawMaterials Inventory—Dept D $67,000; credit occupational in ProcessInventory $160,000.E. Debit work in process Inventory—Dept A $93,000; debit occupational inProcess Inventory—Dept D $67,000; credit Accounts Payable$160,000.

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30. I m sorry of the adhering to characteristics uses to processcosting but not to task order expense accounting?A. Usage of a predetermined overhead rate.B. Identifiable systems of production.C. Identical units of production.D. Determining cost of items manufactured.E. Usage of a solitary Work in procedure Inventory account.