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Computation of: Cost of Raw Materials Available For Use, Cost of Raw Materials Consumed & Prime Cost of Production - SS2 Accounting Past Questions and Answers - page 1

1

How do you calculate the cost of raw materials available for use?

A

Beginning Raw Materials Inventory - Raw Materials Purchased or Produced During the Period

B

Beginning Raw Materials Inventory + Raw Materials Purchased or Produced During the Period

C

Ending Raw Materials Inventory - Raw Materials Purchased or Produced During the Period

D

Ending Raw Materials Inventory + Raw Materials Purchased or Produced During the Period

correct option: b
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2

What is the formula for calculating the cost of raw materials consumed or used?

A

Cost of Raw Materials Available for Use - Beginning Raw Materials Inventory

B

Cost of Raw Materials Available for Use - Ending Raw Materials Inventory

C

Beginning Raw Materials Inventory - Cost of Raw Materials Available for Use

D

Ending Raw Materials Inventory - Cost of Raw Materials Available for Use

correct option: b
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3

What is the prime cost of production?

A

The total cost of all raw materials used in production

B

The total cost of all direct costs associated with production

C

The total cost of all indirect costs associated with production

D

The total cost of all raw materials and labour used in production

correct option: b
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4

Which of the following is included in the cost of raw materials available for use?

 

A

Raw materials carried over from the previous period

B

Raw materials purchased during the accounting period

C

Raw materials produced during the accounting period

D

All of the above

correct option: d
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5

Which of the following is NOT included in the prime cost of production?

A

Raw materials consumed or used

B

Direct labour cost

C

Indirect material cost

D

Other direct costs associated with the production

correct option: c
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6

What is the formula for calculating the cost of raw materials available for use?

Cost of Raw Materials Available for Use = Beginning Raw Materials Inventory + Raw Materials Purchased or Produced During the Period

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7

What is the prime cost of production?

The prime cost of production is the sum of the direct costs of production, including the cost of raw materials, labour, and other direct costs associated with the production process.

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