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WGU D196 OBJECTIVE ASSESMENT & PREASSESSMENT EXAM QUESTION BANK LATEST ALL 350 QUESTIONS AND CORRECT ANSWERS JUST RELEASED| click on ALSO AVAILABLE IN PACKAGE DEAL. You'll get more for less!"

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  • 3 de julio de 2024
  • 2 de octubre de 2024
  • 144
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Page 1 of 144




WGU D196 OBJECTIVE ASSESMENT & PREASSESSMENT EXAM
QUESTION BANK LATEST 2024-2025 ALL 350 QUESTIONS AND
CORRECT ANSWERS JUST RELEASED
WGU D196 OBJECTIVE ASSESMENT

QUESTION: 1. Which label is given to the cost of wages for factory supervisors?

a. Direct labor

b.Direct materials

c. Manufacturing overhead

d. Administrative expenses - ANSWER-c




QUESTION: 2. A company reports the following data: Price per unit = $20 Variable costs per unit
= $12 Fixed costs = $12,000 Given these data, what is the variable cost ratio?

a. 40%

b. 25%

c. 16%

d. 60% - ANSWER-d




QUESTION: 3. If overhead is underapplied, which statement is true?

a.Actual costs exceed applied costs


1

,Page 2 of 144




b.Applied costs exceed actual costs

c.Costs will not be affected

d. Budgeted and applied costs will be equal - ANSWER-a




QUESTION: 4. What is the final step in the accounting cycle?

a.Summarize the effects of transactions

b.Analyze transactions

c.Prepare reports

d.Record the effects of transactions - ANSWER-c




QUESTION: 5. Which of the following is not an example of a transaction?

a.Receive cash in payment of an invoice

b.Purchase an asset from a supplier

c.Sale on credit to a customer

d. Preparing financial statements - ANSWER-d




QUESTION: 6. On which financial statement would you see cash flows from financing activities?

a.Statement of Cash Flows



2

,Page 3 of 144




b.Balance Sheet

c.Income Statement

d.Statement of Retained Earnings - ANSWER-d




QUESTION: 7. Whose job is it to make sure that investors are provided with full and fair
information about publicly traded companies?

FASB

AICPA

IASB

SEC - ANSWER-d




QUESTION: 8. How does a classified balance sheet provide useful information to a decision
maker?

a.It distinguishes between current and long-term assets

b.It provides data that are not publicly disclosed

c.It distinguishes liabilities from expenses

D. It provides data for a period of time instead of as a point in time - ANSWER-a




3

, Page 4 of 144




QUESTION: 9. In some companies, the performance measures for profit center managers are
heavily influenced by cost allocations downward from organizational units (such as company
headquarters). Why is this a mistake?

a.Controllable costs should not be included in the performance evaluation measure of a profit
center manager

b.Revenues should not be included in the performance evaluation measure of a profit center
manager

c.Uncontrollable costs should not be included in the performance evaluation measure of a
profit center manager

d. Direct costs should not be included in the performance evaluation measure of a profit center
manager - ANSWER-c




QUESTION: 10. Which is an example of a product cost?

a.Non-manufacturing personnel costs

b.Rent Expense

c.Office Supplies

d. Raw materials to make a product - ANSWER-d




11. Which budget should include all production costs other than those for direct materials and
direct labor?

A.Sales budget

4

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