Which of the following activities is not significant to the advancement of information technology?

The Fast & Furious Company produces two products: toy planes and toy race cars. They use departmental overhead rates for the two production departments: molding and finishing. Molding uses machine hours to assign overhead and Finishing uses direct labor hours. 50,000 planes and 250,000 race cars are produced. Please find the following data:
Molding Finishing Total
Estimated Overhead $250,000 $100,000 $350,000
Actual Overhead $240,000 $120,000 $360,000
Expected Direct Labor Hours
planes 5,000 5,000 10,000
race cars 5,000 35,000 40,000

Expected Machine Hours
planes 17,000 3,000 20,000
race cars 3,000 7,000 10,000

Actual Direct Labor Hours
planes 4,500 5,300 10,000
race cars 5,500 34,500 40,000

Actual Machine Hours
planes 16,500 3,500 20,000
race cars 3,200 6,800 10,000
How much overhead is applied to the planes?
a. $219,500
b. $ 60,000
c. $250,000
d. $225,000

Which of the following activities is not associated with the financial accounting?

Which of the following is not a function of management accounting system?

Which of the following is not an external user of financial information?

Which of the following costing activities is associated with the financial accounting system?