1) Chaffee Coperation staff a helpline to answer question from customers. The cost of operation the helpline variable with respect to the number of calls in a month. At a valume of 33,000 calls in a month, the cost of operating the helpline total \$ 742,500.
The the nearest whole dollar, what should be the total cost of operating the helpline costs at a valume of 34,800 calls in a month?(Assume that this call valume is withing the relevant range)
a) 742,500
b) 783,000
c) 704,095
d) 762,750

2) at a sales valume of 35,000 units, thoma corporations sales commissions a cost that is variable with respect to sales valume) total 448,000.
To the nears whole cent, what should be the average sales commission per unit at a sales valume of 36,800 units? Assume that this sales valume is within the relevant range.
a) 13.49
b) 12.17
c) 12.80
d) 12.49

3)Which of the following would not be treated as a product cost for external financial reporting purposes?
A) Depreciation on a factory building
B) Salaries of factory workers
C) Indirect labor in the factory
4). given the cost formula Y=\$15,000 + \$5X, total cost at an activity level of 8,000 units would be:
a) 23,000
b) 15,000
c) 55,000
d) 40,000

5) Given the cost formula, Y=\$9,000 + 2.50, total cost for an activity level of 3,000 units would be:
A) 9,750
B) 12,000
C)16,500
D)7,500

6) On april 1 Stelter corporation had \$34,000 of raw materials on hand. During the month, the company purchased an additional \$60,000 of raw materials. During april, \$70,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included direct and indirect materials. The indirect materials totaled\$7,000. Prepare journal entries to record these events. Use these journal entries to answer the following questions:
The debits to the raw materials account for the month of april total:
A 94,000
B 70,000
C 60,000
D 34,00

7) On April 1, stelter corperation had 34,000 of raw materials on hand. During the month, the company purchased an additional 60,000 of raw materials. During april, 70,000 of raw materials were requisitioned frome the store room for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled 7,000. Prepare journal entries to record thes events. Use these journal entries to answer the forllowing questions:
The debits to the work in process accout as a consequence of the raw materials transaction in april totals:
A 60,000
B 0
C 70,000
D 63,000
8)  On Feb 1, Caddell Corporation had 28,000 of raw materials on hand. During the month the company purchased and additional 70,000 of raw materials. During feb 81,000 of raw materials were requisitioned from the storeroom for use in production. The debits to the raw materials account for the month of feb total:
A 98,000
B 70,000
C 28,000
D 81,000

9) during August. During the same period, the manufacturing overhead applied to work in process was 75,000. The journal entry to record the incurrence of the actual manufacturing overhead cost would include a:
A) debit to manufacturing overhead of 79,000
b) credit to manufacturing overhead of 79,000
C) credit to work in process of 75,000
D) debit to work in process of 75,000

10) in a process costing system, manufacturing overhead applied is usually recorded as a debit to:
a) finished goods
b)work in process