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MB-320 Exam - Question 58


A company produces rubber hose using Discreet orders accounts for raw material scrap after report as finished through inventory movement journals.

The company has noticed that most of the scrap that is recorded is due to start up that feeds the hose to the finishing process. In addition, the amount of scrap that is recorded is consistent regardless of the amount of hose being produced.

You need to account for material cost during startup.

What should you do?

Show Answer
Correct Answer: B

If the amount of scrap that is recorded is consistent regardless of the amount of hose being produced, it should be accounted for as constant scrap. Entering the amount of scrap that is consumed as constant scrap in the Bill of materials ensures that the material cost during startup is accurately captured without variability based on production volume.

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viking1
Jul 26, 2021

B is correct. This is a text book case for constant scrap.