# 14. A res and authority over costs and revenues is called a(n) a. profit center b....

###### Question:

14. A res and authority over costs and revenues is called a(n) a. profit center b. investment center ponsibility center in which the department manager has responsibility for volume center cost center that represent levels of operation that can be attained with reasonable effort are called a. theoretical standards b. ideal standards variable standards normal standards d. If at the end of the fiscal year, the variances from standard are significant, the variances should be transferred to the 16. work in process account aL. b. cost of goods sold account c. finished goods account d. work in process, cost of goods sold, and finished goods accounts An unfavorable fixed overhead volume variance can be caused due to the following except 17. sales orders at a low level b. machine breakdowns c. employee inexperience d. increase in utility cost a. Favorable volume variances may be harmful when a. machine repairs cause work stoppages b. supervisors fail to maintain an even flow of work c. production in excess of normal capacity cannot be sold d. all of the answers are correct 18. Standard costs are divided into which of the following components? 19. materials standard and labor standard a. variance standard and quantity standard quality standard and quantity standard price standard and quantity standard b. c. d. Which of the following is not one of the responsibility centers learned in class 20. cost center a. b. profit center investment center d. the Mike Choman center for vodka production

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