WGU D101 2026 PATIENT CARE DELIVERY
MODELS ASSESSMENT PAPER VERIFIED
SUMMARY
◉ A toy company reports these cost data:
Actual Results
Total manufacturing overhead: $35,000
Number of units produced: 3,000
Number of labor hours worked: 8,000
The company has established these standards:
Total manufacturing overhead: $36,000
Number of direct labor hours worked: 9,000
What is the variable manufacturing overhead spending variance?
$3,000 F
$3,000 U
$8,000 F
$8,000 U
Answer: $3,000 U
◉ What is a common cause for a favorable materials price variance?
Purchasing higher quality materials
,Purchasing materials without quantity-related vendor discounts
Purchasing lower quality materials
Purchasing fewer materials than is required for production
Answer: Purchasing lower quality materials
◉ It is November 1 of Year 1. Sales for a multimedia company for
November, December, and January (of Year 2) are forecasted to be as
follows:
November: $400,000
December: $600,000
January: $200,000
70% of sales are credit sales; the remaining sales are cash sales. Of
these credit sales, 5% are collected during the month of sale, 25% in
the following month, 65% in the second following month, and 5%
are never collected.
Total sales (cash and credit):
September, Year 1: $100,000
October, Year 1: $150,000
What is the forecasted amount of total cash collections in January?
$294,000
$323,000
$347,000
$354,000
, Answer: $354,000
◉ If a cost analysis is based on differential costs, which type of costs
will differ among the alternatives presented?
Variable costs
Future costs
Sunk costs
Fixed costs
Answer: Future Costs
◉ A company manufactures computers and provides the following
cost information for the production of one computer:
Direct materials $46
Direct labor 64
Variable manufacturing overhead 48
Fixed manufacturing overhead 34
Total cost per unit 192
The $34 amount reflects the amount of indirect cost allocated to
each unit. However, as indicated, the total of these indirect costs is
fixed.
The company has received a special order for 500 computers at a
price of $175 per unit.
MODELS ASSESSMENT PAPER VERIFIED
SUMMARY
◉ A toy company reports these cost data:
Actual Results
Total manufacturing overhead: $35,000
Number of units produced: 3,000
Number of labor hours worked: 8,000
The company has established these standards:
Total manufacturing overhead: $36,000
Number of direct labor hours worked: 9,000
What is the variable manufacturing overhead spending variance?
$3,000 F
$3,000 U
$8,000 F
$8,000 U
Answer: $3,000 U
◉ What is a common cause for a favorable materials price variance?
Purchasing higher quality materials
,Purchasing materials without quantity-related vendor discounts
Purchasing lower quality materials
Purchasing fewer materials than is required for production
Answer: Purchasing lower quality materials
◉ It is November 1 of Year 1. Sales for a multimedia company for
November, December, and January (of Year 2) are forecasted to be as
follows:
November: $400,000
December: $600,000
January: $200,000
70% of sales are credit sales; the remaining sales are cash sales. Of
these credit sales, 5% are collected during the month of sale, 25% in
the following month, 65% in the second following month, and 5%
are never collected.
Total sales (cash and credit):
September, Year 1: $100,000
October, Year 1: $150,000
What is the forecasted amount of total cash collections in January?
$294,000
$323,000
$347,000
$354,000
, Answer: $354,000
◉ If a cost analysis is based on differential costs, which type of costs
will differ among the alternatives presented?
Variable costs
Future costs
Sunk costs
Fixed costs
Answer: Future Costs
◉ A company manufactures computers and provides the following
cost information for the production of one computer:
Direct materials $46
Direct labor 64
Variable manufacturing overhead 48
Fixed manufacturing overhead 34
Total cost per unit 192
The $34 amount reflects the amount of indirect cost allocated to
each unit. However, as indicated, the total of these indirect costs is
fixed.
The company has received a special order for 500 computers at a
price of $175 per unit.
