題目

P Harrington is a golf ball manufacturer. Classify the following costs by nature {direct or indirect) in the table below.

??????????????? Cost??????????????????????????????????????????? ?? Direct????????? ???????? Indirect

Machine operators wages??

Supervisors wages??

Resin for golf balls??

Salesmen's salaries??

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Chapter4Costclassification

???????Cost???????????????????????????????????????? ??? Direct????????? ???????? Indirect

Machine operators wages???????????????????? 對

Supervisors wages??????????????????????????????????????????????????????????????? 對

Resin for golf balls???????????????????????????????? 對

Salesmen's salaries??????????????????????????????????????????????????????????????對

多做幾道

Explain what is meant by standard costing

Explain what is meant by a standard cost

Describe four types of standard.

Explain what is meant by a standard hour.

Give five possible sources of information from which a standard materials price may be estimated.

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