21 .The difference between variable costing and absorption costing is in: a. Variable manufacturing costs b. Fixed manufacturing costs c. Fixed sales and administrative costs d. The sum of b and c

22. Operating income calculated using variable costing is equal to operating income calculated using full costing when: a. The company has no inventories b. The beginning and ending inventory contain the same amount of costs c. The company has no fixed costs. d. a and c are correct.

23. The cost of maintaining the manufacturing equipment is a cost of: a. Prevention b. Evaluation c. Internal failure d. External failure

24. The cost of training manufacturing employees is a cost of: a. Prevention b. Evaluation c. Internal failure d. External failure

25. The cost incurred in selecting the best raw material suppliers is a cost of: a. Prevention b. Evaluation c. Internal failure d. External failure

26. The cost of repairing or remaking a product before selling it (rework) is a cost of: a. Prevention b. Evaluation c. Internal failure d. External failure

27. The cost of honoring a customer's warranty is a cost of: a. Prevention b. Evaluation c. Internal failure d. External failure

28. The concept of ESG (Environmental, Social and Governance costs): a. Not of interest to accountants b. It is a matter that only concerns governments c. Refers to the costs that a company incurs to support sustainable development d. Much attention was paid to it in the 20th century, but today it is not given importance.

29. The costs incurred in technology that reduces or avoids environmental pollution is a cost of: a. Prevention b. Evaluation c. Internal failure d. External failure

30.

30. While the quality costs of the products are incurred by the companies, the environmental costs, in many cases, have to be incurred by society:

a. TRUE

b. FALSE