Chapter 2

(Cost) (Unexpired Cost) (Expired Cost) (Expense) (Loss)

2-1

(Cost Object) (Traceability) (Direct Cost) (Indirect Cost)

2-2

(1) (2) (3) ()

(Product Cost) (Inventoriable Cost) (Direct Material) (Direct Labor)

() (Manufacturing Overhead) (Factory Overhead) (Indirect Manufacturing Cost)

() $1,000 $1,200 $600

(Period Cost) (Operating Expense)

()

(Cost Driver) (Cost Behavior) (Variable Cost) (Fixed Cost) (Semi-Variable Cost) ()

$400

2-3

$30,000

2-4

(Mixed Cost) ($10,000) ($50 )

2-5

(Payroll)(Work-In-Process)(Finished Goods) ()

1. ()

2. (Payroll)

2. ()

3.

3. () ()

4.

4. ()

5. (Finished Goods)

6. (Finished Goods)

(2-3) (2-5) (2-9)

()

() (2-4) (2-62-10) ()

()2-6

()

()

(Manufacturing Cost)

(Cost of Goods Manufactured)

(Cost of Goods Sold)

2-7

2-12 ()

2-12 ()

2-12 ()

2-12 ()

2-12 ()