3/13/22, 2:15 PM Assignment _ Ch3 - Multiple Choice theory and short problem : Denise Jade P.
JUNIO
Correct answers are no longer available.
Score for this attempt: 20 out of 20
Submitted Mar 2 at 8:47pm
This attempt took 42 minutes.
Question 1 1 / 1 pts
Of the following employee deductions, the only one
that the employer has no share is is:
SSS premium contribution
Philhealth contribution
withholding tax
PAG-IBIG contribution
Question 2 1 / 1 pts
Wages of the following personnel would be classified
as indirect labor except the:
supervisor.
plant janitor.
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3/13/22, 2:15 PM Assignment _ Ch3 - Multiple Choice theory and short problem : Denise Jade P. JUNIO
painter.
fork lift driver.
Question 3 1 / 1 pts
Which of the following items relating to direct labor
employees might be charged to specific jobs in work
in process rather than factory overhead?
Shift premiums
Fringe benefits
Make-up guarantee
Idle time
Question 4 1 / 1 pts
Which of the following would not be included on a
payroll record?
Amounts withheld from the employees’ earnings.
Which jobs should be charged for the employees’
time.
The employees’ gross earnings.
The amount of overtime paid to the employees.
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3/13/22, 2:15 PM Assignment _ Ch3 - Multiple Choice theory and short problem : Denise Jade P. JUNIO
Question 5 1 / 1 pts
If the amount of overtime premium is to be charged
to all jobs worked on during the period as a result of
random scheduling of jobs, the debit will be to:
Factory Overhead.
Accrued Payroll.
Work in Process.
Payroll.
Question 6 1 / 1 pts
How should idle time be accounted for?
It should be charged to the job from which the
employee took a break
It should be allocated to the various manufacturing
departments and the supervisors should decide
how to handle it.
It should be documented and the employee should
not be paid for that time.
It should be recorded along with the reason for it,
and charged to Factory Overhead.
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3/13/22, 2:15 PM Assignment _ Ch3 - Multiple Choice theory and short problem : Denise Jade P. JUNIO
Question 7 1 / 1 pts
A wage plan based solely on an employee's quantity
of production is known as a(n):
Modified wage plan.
Hourly-rate plan.
Incentive wage plan.
Piece-rate plan.
Question 8 1 / 1 pts
An accrued expense such as Wages Payable can
best be described as an amount:
Not paid and not currently matched with earnings.
Paid and not currently matched with earnings
Not paid and currently matched with earnings.
Paid and currently matched with earnings.
Question 9 1 / 1 pts
At a plant where car doors are manufactured, all of
the following would be classified as direct
labor except:
Machinists.
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3/13/22, 2:15 PM Assignment _ Ch3 - Multiple Choice theory and short problem : Denise Jade P. JUNIO
Painters.
Assembly workers.
Supervisor.
Question 10 1 / 1 pts
An analysis of total labor costs into work in process
and factory overhead components is recorded on
a(n):
Employee earnings record.
Payroll record.
Labor cost summary.
Individual production report.
Question 11 2 / 2 pts
Under a modified wage plan, an employee earns
$1.55 for each finished unit and is guaranteed $18
per hour as a minimum wage. If the daily quota is
96 units, on a particular day when an employee
completes 90 units and works 8 hours, the amount
of the make-up guarantee will be:
$18.00
$9.00
$4.50
$13.50
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3/13/22, 2:15 PM Assignment _ Ch3 - Multiple Choice theory and short problem : Denise Jade P. JUNIO
Question 12 2 / 2 pts
Joel Williams works at Allentown Company where he
assembles components for small appliances and
earns $16 per hour with “time-an-a-half” for
overtime. During the week ended July 25, Joel
worked 43 hours as follows:
Job XBRL 20.5 hours
Job FASB 14.5 hours
Idle time due to power outage 2.0 hours
Machine maintenance 6.0 hours
The amount of Joel’s wages that will be charged to
the Work in Process account, assuming that the
overtime worked was due to a rush order on the
FASB job is:
$680
$560
$584
$608
Question 13 2 / 2 pts
An employee regularly earns $12 per hour for an 8-
hour day with time-and-a-half for overtime
hours. Assuming that the employee works a 12-hour
day, the total amount of overtime premium is:
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3/13/22, 2:15 PM Assignment _ Ch3 - Multiple Choice theory and short problem : Denise Jade P. JUNIO
$48
$24
$72
$6
Question 14 2 / 2 pts
Martin Printing pays employees on a weekly basis
on Friday for the week ended the previous
Friday. Employees’ compensation is earned evenly
each day over a 5-day work week. This year, March
31 fell on Tuesday. Payroll costs for the week ended
April 3 follow:
Non Factory:
Sales $ 28,200
Administrative 34,500
$ 62,700
Factory:
Direct labor $ 77,200
Overtime premium 5,300
Indirect labor 45,700
$128,400
$191,100
Excluding payroll taxes, what amount should be
accrued to the payroll account for the period ended
March 31?
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3/13/22, 2:15 PM Assignment _ Ch3 - Multiple Choice theory and short problem : Denise Jade P. JUNIO
$191,100
$76,440
$51,360
$114,660
Question 15 2 / 2 pts
Harrison Carter, who is classified as direct labor,
earns $800 per week and is entitled to two weeks of
vacation and 10 holidays each year. How much
should be accrued for his vacation each week?
$50.00
$48.00
$35.68
$32.00
Quiz Score: 20 out of 20
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