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Cost Accounting (Word Scramble)

Author:
Harold Averkamp, CPA, MBA

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1. In variable or ________ costing, fixed manufacturing overhead costs are not assigned to inventory.

DIRECT IDERTC
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DIRECT CRITDE
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2. The _____________ margin is sales minus variable costs.

CONTRIBUTION ORNBITNCUIOT
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CONTRIBUTION NCTOUOIRTNBI
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3. Activity-based costing uses more than one cost ____________.

DRIVER IVRDER
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DRIVER IDREVR
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4. Factory supervision is part of manufacturing _____________.

OVERHEAD EHREADVO
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OVERHEAD VDOEEARH
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5. Service ______________ are associated with the allocation of manufacturing overhead.

DEPARTMENTS APRSTENEMDT
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DEPARTMENTS MPSAEETNTRD
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6. A benefit foregone is an _______________ cost.

OPPORTUNITY YUPRPNOTIOT
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OPPORTUNITY RPTYOOUNIPT
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7. Full __________ costing involves assigning both fixed and variable manufacturing overhead.

ABSORPTION TABORIOSPN
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ABSORPTION OBRONPSTAI
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8. ____________ costs are predetermined unit costs.

STANDARD SARDATND
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STANDARD TRASADDN
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9. Differences between standard costs and actual costs.

VARIANCES VSCEAIRNA
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VARIANCES EAVRCSANI
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10. Direct materials, direct labor, and factory overhead are ____________ costs.

PRODUCT CUDTROP
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PRODUCT OUTDPCR
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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