4. What is a safe rule to follow in the segregation of pay-roll into productive and non-productive labor?
5. Why is expense not added to operating costs?
6. For a factory with, say, twelve departments or processes, some without any machinery, some with machinery in operation all the time, and others where it is running but part of the time, what means for handling the factory expense would you recommend and why?
7. What do you consider the value of machine rates and where can they be used to advantage?
8. When selling expense is not included in the general expense distribution, how is rate of same arrived at and the selling cost found?
9. Wherein would be the error to carry all the factory operating and general expense in one account and distribute both by one average rate for the entire plant?
10. The trial balance shows a debit balance for operating expense Dept. F and a credit balance for Dept. G. What do these balances mean? How should they appear on the balance sheet?
11. The debit balance of operating expense Dept. F, at the end of the month, is $100; at the end of the next month it is $200. What does this increase signify and what should be done?
12. The credit balance of operating expense Dept. G at the end of the month is $100; at the end of the next month it is $200. What should be done in this case?