1 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 E M H E E H E H E M M E E M E H E E H E H E M H M M M M M E M Professional Exam Adapted Other topics LO9: Step-down method (App 4B) LO8: Direct method (App 4B) LO7: FIFO assignment of costs (App 4A) LO6: FIFO cost per EU (App 4A) LO5: FIFO equivalent units (App 4A) LO4: WAC assignment of costs LO3: WAC cost per EU LO2: WAC equivalent units LO1: Cost flows 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 M/C M/C M/C Difficulty Chapter Testbank Topic Grid 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 CPA x x CMA CPA x x x x x x x x x Garrison/Noreen/Brewer, Managerial Accounting, Twelfth Edition CPA 4-1 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 60 61 62 4-2 M M M M M M M M M H M M E M E E M H M M M M M H M E M H M M M x x x x x x x x x x x x x x x x x x x x x x x x Professional Exam Adapted Other topics LO9: Step-down method (App 4B) LO8: Direct method (App 4B) LO7: FIFO assignment of costs (App 4A) LO6: FIFO cost per EU (App 4A) LO5: FIFO equivalent units (App 4A) LO4: WAC assignment of costs LO3: WAC cost per EU LO2: WAC equivalent units Difficulty 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 M/C M/C M/C M/C M/C M/C M/C M/C M/C M/C LO1: Cost flows Chapter Testbank Topic Grid CPA CPA x CPA CPA CPA x x x x x x x x x x x CPA CPA x x x x x x x x x x x x CMA Garrison/Noreen/Brewer, Managerial Accounting, Twelfth Edition 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83-86 87-89 90-91 92-96 97-102 103-106 107-109 110-111 112-118 119-124 125-126 127-129 M M H M M M M M M M M E E E E E E E E E E-M M H M E-M E-M M M M M M M x x x x x x x x x Professional Exam Adapted Other topics LO9: Step-down method (App 4B) LO8: Direct method (App 4B) LO7: FIFO assignment of costs (App 4A) LO6: FIFO cost per EU (App 4A) LO5: FIFO equivalent units (App 4A) LO4: WAC assignment of costs LO3: WAC cost per EU LO2: WAC equivalent units LO1: Cost flows 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 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 Difficulty Chapter 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 x Garrison/Noreen/Brewer, Managerial Accounting, Twelfth Edition 4-3 130-132 133-134 135-136 137-138 139-142 143-146 147-148 149-150 151-152 153-154 155-156 157-162 163-165 166-167 168-169 170-171 172-173 174-175 176-177 178-179 180-181 182-183 184-185 186-187 188-189 190-191 192-193 194-195 196-197 198-199 200-201 4-4 E-M M M M M M M M M M-H M M M M-H M M M H M-H H M M M E E E E E E E E x x x x x x x x Professional Exam Adapted Other topics LO9: Step-down method (App 4B) LO8: Direct method (App 4B) LO7: FIFO assignment of costs (App 4A) LO6: FIFO cost per EU (App 4A) LO5: FIFO equivalent units (App 4A) LO4: WAC assignment of costs LO3: WAC cost per EU LO2: WAC equivalent units Difficulty 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 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 LO1: Cost flows Chapter Testbank Topic Grid 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 x x x x x Garrison/Noreen/Brewer, Managerial Accounting, Twelfth Edition Professional Exam Adapted Other topics x x LO9: Step-down method (App 4B) x x LO8: Direct method (App 4B) LO7: FIFO assignment of costs (App 4A) x x x x x LO6: FIFO cost per EU (App 4A) x x x x x LO5: FIFO equivalent units (App 4A) LO2: WAC equivalent units LO1: Cost flows LO4: WAC assignment of costs E E M H M M M E E E E E E E M M H H M M M M M E E M M M E E E LO3: WAC cost per EU 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 Question Type Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Problem Difficulty Chapter Testbank Topic Grid x x x x x x 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 4-5 233 234 235 236 237 4-6 Question Type Problem Problem Problem Problem Problem E E E E E Professional Exam Adapted Other topics LO9: Step-down method (App 4B) LO8: Direct method (App 4B) LO7: FIFO assignment of costs (App 4A) LO6: FIFO cost per EU (App 4A) LO5: FIFO equivalent units (App 4A) LO4: WAC assignment of costs LO3: WAC cost per EU LO2: WAC equivalent units LO1: Cost flows Difficulty Chapter Testbank Topic Grid x x x x x Garrison/Noreen/Brewer, Managerial Accounting, Twelfth Edition ... M/C LO1: Cost flows Chapter Testbank Topic Grid CPA CPA x CPA CPA CPA x x x x x x x x x x x CPA CPA x x x x x x x x x x x x CMA Garrison/ Noreen/Brewer, Managerial Accounting, Twelfth Edition... M/C Difficulty Chapter 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 x Garrison/ Noreen/Brewer, Managerial Accounting, Twelfth... LO1: Cost flows Chapter Testbank Topic Grid 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 x x x x x Garrison/ Noreen/Brewer, Managerial Accounting, Twelfth Edition