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Cost Accounting Information System The following items are associated with a cos

ID: 2530162 • Letter: C

Question

Cost Accounting Information System

The following items are associated with a cost accounting information system:

Required:

1. Select the appropriate categories for each of the following items:

2. Select the appropriate items under the following categories to form an operational model that illustrates the cost accounting information system—with the preceding items used as examples for each component of the model.

____________  

____________

____________

____________

3. Based on your operational model, identify which product cost definition is being used: value-chain, operating, or product (manufacturing).

__________________

a. Usage of direct materials __________________ b. Assignment of direct materials cost to each product ___________________ c. Direct labor cost incurrence _________________ d. Depreciation on production equipment ___________________ e. Cost accounting personnel __________________ f. Submission of a bid, using product cost plus 25 percent ___________________ g. Power cost incurrence _______________________ h. Materials handling cost incurrence _____________________ i. Computer _______________________ j. Assignment of direct labor costs to products _______________________ k. Costing out of products ____________________ l. Decision to continue making a part rather than buying it _______________________ m. Printer _____________________ n. Report detailing individual product costs ______________________ o. Assignment of overhead costs to individual products _____________________

Explanation / Answer

Part-1

1A. DIRECT COST

B. DIRECT MATERIAL COST

C. DIRECT COST

D. VARIABLE COST

E. FFIXED COST

F. VARIABLE COST

G. INDIRECT COST

H. VARIABLE COST

I. FIXED COST

J. DIRECT COST

K. DIRECT COST

L. VARIABLE COST

Part-2:-

INPUT-USAGE OF DIRECT MATERIALS,

PROCESS - DIRECT LABOR COST, COST ACCOUNTING PERSONNEL, POWER COST, MATERIAL HANFLDELLING COST, COMPUTER, DIRECT LABOR COST, PRINTER,

OUTPUT:SUBMISSION OF BID, COSTING OUT PRODUCT, REPORT DETAILING ABOUT PRODUCT COST,

Part-3: Operating