CHAPTER 18 SPOILAGE‚ REWORK‚ AND SCRAP TRUE/FALSE 1. Reducing defects helps to reduce costs‚ but it does not make the business more competitive. 2. Scrap and rework are considered to be the same thing by managerial accountants. 3. Spoilage can be considered either normal or abnormal. 4. Counting spoiled units as part of output units in a process-costing system usually results in a higher cost per unit. 5. Under the FIFO
Premium Inventory Costs Manufacturing
Major References http://www.foodsafetysite.com/educators/competencies/general/spoilage/spg1.html http://www.livestrong.com/article/538862-what-causes-food-to-spoil-what-prevents-food-from-spoiling/ http://www.livestrong.com/article/523460-does-light-affect-how-fast-foods-spoil/ http://www.healthandwelfare.idaho.gov/Portals/0/Health/FoodProtection/Employees%20Guide%20to%20Food%20Safety.pdf Father Saturnino Urios University HS Department - Basic Education Morelos Campus Libertad‚ Butuan
Premium Food safety Foodborne illness Nutrition
make sure that the fish that is going to be preserve is new and still fresh. The method of Chilling and Freezing; if the fish is exposed to a low temperature environment‚ the growth of the microorganisms could be prevented; this could lead to spoilage prevention. The appropriate temperature is 0 degree Celsius which involves the use of ice or a refrigerator. The use of ice for chilling is very much convenient and widely used in the markets. If you are going to use ice for fish preservation
Premium Food preservation
pore sizes can remove all the bacteria and yeast. This is the most effective strategy to prevent spoilage before bottling without addition of SO2. Especially for no-SO2 wine‚ membrane filter integrity is imperative‚ thus pressure hold test is strongly recommended. In addition‚ heat can be hired here‚ too. IN fact‚ most of Japanese wineries hire pre-heating before bottling to prevent microbial spoilage under humid
Premium Wine Fermentation Oenology
Labor (5‚600/.80) 7‚000 (12‚600) Direct Materials 4‚400 Question No. 2 (1 mark) The net cost of normal spoilage in a job-order costing system in which spoilage is common to all jobs should be: a. assigned directly to the jobs that caused the spoilage. b. charged to manufacturing overhead during the period of the spoilage. c. charged to a loss account during the period of the spoilage. d. allocated only to jobs that are completed during the period. Answer: (b) Question No. 3 (1 mark)
Premium Multiple choice Costs Inventory
FOOD QUALITY Quality * Relates to excellent product or services that fulfills or exceeds our expectations Food Quality * Includes all attributes that influence product’s value to the consumers. This includes‚ Negative attributes (e.g.spoilage‚ contamination with filth‚ discoloration‚ off odors & flavors; Positive attributes (e.g. origin‚ color‚ flavor‚ texture and processing method used -Food Quality is a term which may refer to several things: ♣ the extent to which food contains
Free Food Food safety Food industry
Department of Food Science and Technology College of Agriculture and Food Science Visayas State University Baybay City‚ Leyte Microbiology of Fish and Fish Products Introduction: Fish is a major staple food in most parts of the world and are second only to meat as the major animal protein in most diets. Whilst foods such as ‘meat’ form relatively well -defined groups of raw materials‚ ‘fish’ constitutes a large range of types (some sources recognise over 20‚000 identified species)‚ caught over
Premium Food preservation Bacteria Seafood
Textile Company dropped its price on T-30 from $4/yard to $3/yard‚ its profitability will increase‚ assuming Calhoun & Pritchard maintains its current pricing at $3/yard. The relevant costs for this analysis are Direct Labor‚ Material‚ Material Spoilage‚ and Direct Department expense. Other expenses are sunk costs and have been allocated to T 30 costs in the case data.. Some of these have been done by following accounting rules to cover costs that overlap with other items. These items are excluded
Premium Cost Costs Aggregate demand
4.1 Cheese production process at St. Dairy Foods are complex materials containing proteins‚ vitamins‚ carbohydrates‚ enzymes‚ fats‚ minerals‚ water and other organic ingredients with differing compositions. Processing and preservation of these foods require variety of different applications and cautions. At St. Dairy‚ they produce organic cheeses and manually made with high intensity of cleanliness and hygiene. Step 1; Collection of milk from Bishop Glenn`s farm Collected morning milk (which
Premium Nutrition Milk Metabolism
11. A total variance is best defined as the difference between total a. actual cost and total cost applied for the standard output of the period. b. standard cost and total cost applied to production. c. actual cost and total standard cost of the actual input of the period. d. actual cost and total cost applied for the actual output of the period. 12. The term “standard hours allowed” measures a. budgeted output at actual hours. b. budgeted output at standard hours. c. actual output
Premium Cost accounting Inventory Costs