a as II MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answer the question. 11) Which of the following is not classified as direct labor A) Wages of supervisors B) Bakers in a bakery Bottlers of beer in a brewery D) Copy machine operators at a copy shop 12) Cotter pins and lubricants used irregularly in a production process are classified A) miscellaneous expense B) indirect materials direct materials. D) nonmaterial materials. 13) The product cost that is most difficult to associate with a product is A) direct materials. B) manufacturing overhead, C) advertising D) direct labor 14) Which of the following are period costs? A) Direct materials and direct labor B) Selling expenses C) Raw materials D) Direct labor and manufacturing overhead 15) Sales commissions are classified as A) product costs.B) overhead costs C) indirect labor. D) period costs 16) A manufacturing company calculates cost of goods sold as follows A) Beginning FG inventory - cost of goods manufactured - ending FG inventory B) Beginning FS inventory.cost of goods purchased - ending FG inventory ) Beginning FG inventory cost of goods manufactured - ending FG inventory D) Ending FG inventory - cost of goods manufactured + beginning FG inventory 17) Kushman Combines, Inc. has $20,000 of ending finished goods inventory as of December 31, 2019. If beginning finished goods inventory was $10,000 and cost of goods sold was $50,000, how much would Kushman report for cost of goods manufactured? A) $10,000 B) $70,000C) $60,0001) $40,000 18) What is work in process inventory generally described as? A) Costs applicable to units that have been started in production but are only partially completed B) Costs strictly associated with direct labor Costs associated with the end stage of manufacturing that are almost always complete and ready for customers D) Beginning stage production costs associated with labor costs dealing with bringing in raw materials from the shipping docks 19) Managerial accounting applies to each of the following types of businesses except A) manufacturing firms B) merchandising firms C) service firms D) Managerial accounting applies to all types of firms, 20) Managerial accounting information is generally prepared for A) creditors. B) managers C) regulatory agencies. D) stockholders