Number of machine setups for the product

Number of employees in the company

Number of miles driven

Number of production hours

A ratio or a percentage used to allocate indirect costs

A ratio to allocate fixed costs

A ratio to allocate variable costs

A ratio to allocate full costs

Distance driven

Number of production hours used in the manufacture process

Number of products manufactured

Number of parts within the product

€ 364,800€

€ 696,000€

€ 744,000€

None of these answers

Costs to set up a new

factory due to increasing demand

Supervisors’ salaries

on the production line

Depreciation costs

for a machine calculated from cost per year of effective life

Costs to deliver the product to the customer

Fixed costs are zero

when production is equal to zero.

Variable

costs are zero when production is equal to zero.

Variable costs can be

represented by a straight line where costs are the same for each data point.

Fixed costs can be

represented by a straight line starting at the origin and continuing through

each data point

An activity that

generates expenses for the organization

Anything for

which a measurement of costs is desired

The origin of a cost

Any function that

generates a cost

€22,5

Don't know

€15

€32

€30

All

statements can be a cost object.

A financial

department?

A customer or a

stratum of customers?

A recruitment process

in a temporary employment agency?

Management

accounting information focuses on external reporting.

Management

accounting information and reports do not have to follow set principles such as

generally accepted accounting principles (or GAAP).

Management accounting

assists communication of an organization's financial performance to internal

decision makers

Cost accounting

provides information for both management accounting and financial accounting

professionals.