Question

When managerial accountants assign costs to the production of specific products, the costs that are easiest to assign are:?

Answer 1

Direct labor cost and direct materials cost.
These are easiest to assign because direct labor cost is usually a single, fixed cost. The materials cost can be calculated through the bill of materials which contains the quantity of raw material used and its price.

Answer 2

When managerial accountants assign costs to the production of specific products, the costs that are easiest to assign are direct labor and direct materials costs.