WGU D101 ACCT 3314 Cost & Managerial Accounting OA (Qns & Ans) 2026

WGU D101 ACCT 3314 Cost & Managerial Accounting OA (Qns & Ans) 2026

1. Which of the following methods focuses on segregating fixed
and variable costs using past data?
 - A) Marginal costing
 - B) Standard costing
 - C) High-low method
 - D) Process costing

 Correct ANS: C) High-low method
 Rationale: The high-low method analyzes fixed and variable
costs by using the highest and lowest activity levels from past
data.
2. Which of the following cost behaviors involve costs that
remain constant over a relevant range of output?
 - A) Mixed costs
 - B) Variable costs
 - C) Semi-variable costs
 - D) Fixed costs

 Correct ANS: D) Fixed costs

Rationale: Fixed costs remain constant within a relevant range
of production or sales volume.
3. What is the impact of borrowing costs on asset valuation
under IAS 23?
 - A) They are expensed when incurred.
 - B) They are capitalized as part of the cost of the asset.
 - C) They are treated as deferred expenses.
 - D) They are noted as contingent liabilities.

 Correct ANS: B) They are capitalized as part of the cost of the
asset.
 Rationale: IAS 23 requires borrowing costs directly attributable
to the acquisition, construction, or production of a qualifying asset
to be capitalized.
4. An organization uses Activity-Based Costing (ABC). Which
of the following is true regarding ABC?
 - A) It assigns cost drivers to cost objects based solely on
volume.
 - B) It enhances cost control by focusing on activities.
 - C) It simplifies the tracing of direct costs.
 - D) It is a legal mandate for all public companies.

WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Test,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Flashcard,WGU D101 ACCT 3314 Cost & Managerial Accounting OA quiz,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice test,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice flashcard,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice exam,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Study guide,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice questions,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Questions,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice questions and answers,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Questions and answers,WGU D101 ACCT 3314 Cost & Managerial Accounting OA pdf,WGU D101 ACCT 3314 Cost & Managerial Accounting OA quizlet,WGU D101 ACCT 3314 Cost & Managerial Accounting OA reddit,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Answer sheet,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Answer key,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Pdf free,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam help,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Cheat sheet,WGU D101 ACCT 3314 Cost & Managerial Accounting OA quiz bank,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Questions bank,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice Guide,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Guide,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Testbank,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice Answers,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Answers,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam prep,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Prep,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Pdf download,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Flashcards,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Real questions,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Actual questions,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Real Questions and answers,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Actual Questions and answers,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam review,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Review,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam questions,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam questions and answers,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice test pdf,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice test quizlet,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice test Reddit,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice test quizlet multiple choice,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam study guide,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice test free,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Test questions,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam study guide,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice exam free,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Practice tests free,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam practice test,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam test questions,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam questions and answers,WGU D101 ACCT 3314 Cost & Managerial Accounting OA Exam practice test