Overhead account at the end of the period


Question 1: Mossfeet Shoe Company is a single product firm. Mossfeet is predicting that a price increase next year will not cause unit sales to decrease. What effect would this price increase have on the following items for next year?

Contribution      Break-Even
Margin Ratio          Point

A)    Increase     Decrease
B)    Decrease    Decrease
C)    Increase     No Effect
D)    Decrease    No Effect

Question 2: If a company applies overhead to production on the basis of a predetermined rate, a debit balance in the Manufacturing Overhead account at the end of the period means that:

A)    actual overhead cost was greater than the amount charged to production.
B)    actual overhead cost was less than the amount of direct labor cost.
C)    more overhead cost has been charged to production than has been charged to finished goods during the period.
D)    actual overhead cost was less than the amount charged to production.

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Accounting Basics: Overhead account at the end of the period
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