into separate: Student Answer: Cost objects. Activity cost pools. Resource consumption and activity consumption cost drivers. Product-line cost pools. Plantwide or departmental cost pools. Question 8. Question : Which of the following is a batch-level cost driver? Student Answer: Output units. Number of employees. Number of orders. Number of parts. Question 9. Question : Units accounted for includes units completed and transferred out plus: Student Answer: Beginning inventory. Units to account for. Ending inventory. Units started. UNIT 2 QUIZ Question 10. Question : In calculating unit cost in a process costing system, "conversion cost" is defined as the sum of: Student Answer: Direct and indirect material costs. Direct and indirect labor costs. Direct labor and factory overhead costs.
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