1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
E
E
M
E
E
E
M
M
M
M
E
E
E
E
M
M
E
E
M
M
M
E
M
M
M
M
M
M
M
Professional Exam Adapted
LO9: Overhead rate and capacity (App 3A)
LO8: Under- or overapplied overhead
LO7: T-accounts
LO6: Schedule of cost of goods manufactured
LO5: Applying overhead
LO4: Flow of costs and journal entries
LO3: Predetermined overhead rate
LO2: Job-ordering costing documents
LO1: Job order vs process costing
Question Type
T/F
T/F
T/F
T/F
T/F
T/F
T/F
T/F
T/F
T/F
T/F
T/F
T/F
T/F
T/F
Conceptual M/C
Conceptual M/C
Conceptual M/C
Conceptual M/C
Conceptual M/C
Conceptual M/C
Conceptual M/C
Conceptual M/C
Conceptual M/C
Conceptual M/C
Conceptual M/C
Conceptual M/C
Conceptual M/C
Conceptual M/C
Difficulty
Chapter 3 Testbank Topic Grid
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
CPA
x
x
x
Garrison/Noreen/Brewer, Managerial Accounting, Twelfth Edition
x
CPA
CPA
x
x
x
3-1
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
3-2
M
E
E
E
M
M
M
H
M
M
M
M
M
H
H
M
H
M
E
M
M
M
M
M
E
E
E
E
E
E
Professional Exam Adapted
LO9: Overhead rate and capacity (App 3A)
LO8: Under- or overapplied overhead
LO7: T-accounts
LO6: Schedule of cost of goods manufactured
LO5: Applying overhead
LO4: Flow of costs and journal entries
LO3: Predetermined overhead rate
LO2: Job-ordering costing documents
LO1: Job order vs process costing
Question Type
Conceptual M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
Difficulty
Chapter 3 Testbank Topic Grid
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
CPA
x
x
x
x
x
x
x
x
x
x
x
x
x
CPA
CPA
CMA
x
x
x
x
Garrison/Noreen/Brewer, Managerial Accounting, Twelfth Edition
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81-84
68-86
87-88
89-91
92-94
95-97
98-101
102-105
106-111
E
E
E
E
E
M
H
H
H
H
M
M
M
H
M
M
M
M
M
M
M
Professional Exam Adapted
LO9: Overhead rate and capacity (App 3A)
LO8: Under- or overapplied overhead
LO7: T-accounts
LO6: Schedule of cost of goods manufactured
LO5: Applying overhead
LO4: Flow of costs and journal entries
LO3: Predetermined overhead rate
LO2: Job-ordering costing documents
LO1: Job order vs process costing
Question Type
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Difficulty
Chapter 3 Testbank Topic Grid
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
CPA
x
x
x
x
x
x
x
x
x
CPA
x
x
x
x
x
x
x
x
x
x
Garrison/Noreen/Brewer, Managerial Accounting, Twelfth Edition
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
3-3
112-113
114-115
116-121
122-124
125-126
127-128
129-130
131-134
135-138
139-141
142-144
145-147
148-149
150-151
152-153
154-155
156-160
161
162
163
164
165
166
167
168
169
170
171
172
3-4
Professional Exam Adapted
LO9: Overhead rate and capacity (App 3A)
LO8: Under- or overapplied overhead
LO7: T-accounts
LO6: Schedule of cost of goods manufactured
LO5: Applying overhead
LO4: Flow of costs and journal entries
LO3: Predetermined overhead rate
LO2: Job-ordering costing documents
LO1: Job order vs process costing
Question Type
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Multipart M/C
Problem
Problem
Problem
Problem
Problem
Problem
Problem
Problem
Problem
Problem
Problem
Problem
Difficulty
Chapter 3 Testbank Topic Grid
x
x
x
x
x
x
x
x
x
x
x
x
x
CPA
CPA
x
x
x
x
x
x
x
CMA
x
x
x
x
E
E
E
H
M
E
E
E
M
M
M
M
x
x
x
x
x
x
x
CPA
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
Garrison/Noreen/Brewer, Managerial Accounting, Twelfth Edition
173
174
175
176
177
178
179
180
181
182
Question Type
Problem
Problem
Problem
Problem
Problem
Problem
Problem
Problem
Problem
Problem
H
M
M
E
E
M
M
M
M
M
x
x
x
x
x
Garrison/Noreen/Brewer, Managerial Accounting, Twelfth Edition
x
x
x
x
x
x
Professional Exam Adapted
LO9: Overhead rate and capacity (App 3A)
LO8: Under- or overapplied overhead
LO7: T-accounts
LO6: Schedule of cost of goods manufactured
LO5: Applying overhead
LO4: Flow of costs and journal entries
LO3: Predetermined overhead rate
LO2: Job-ordering costing documents
LO1: Job order vs process costing
Difficulty
Chapter 3 Testbank Topic Grid
CMA
x
x
x
x
x
3-5
Chapter 3 Testbank Topic Grid
3-6
Garrison/Noreen/Brewer, Managerial Accounting, Twelfth Edition