The cost pool category, which have the similar cause and effect relationship, with each cost driver uses as an allocation base is classified as __________? April 20, 2025 by admin A. heterogeneous price pool B. homogenous cost pool C. heterogeneous cost pool D. homogenous price pool
The type of costs that cannot be traced for individual products but help in supporting an organization are classified as ___________? April 20, 2025 by admin A. individual sustaining costs B. facility sustaining costs C. sustained tracing D. support tracing
The hierarchy which is based on different types of cost allocation and drivers, to categorize cost pool activity is classified as __________? April 20, 2025 by admin A. cost hierarchy B. price hierarchy C. activity hierarchy D. purpose hierarchy
The costs of undertaken activities is to support individual products and are known as __________? April 20, 2025 by admin A. expected sustaining B. input sustaining C. output sustaining D. product sustaining costs
In the activity based costing method implementation, an output unit level costs are classified as ____________? April 20, 2025 by admin A. indirect costs B. direct cost C. labor cost D. raw material cost
The costs of all the activities for individual products or services can be called ___________? April 20, 2025 by admin A. purpose level costs B. output-unit level costs C. input-unit level costs D. activity level costs
The budgeted total cost in indirect cost pool, is divided by budgeted total quantity of the cost allocation base, is calculated by _________? April 20, 2025 by admin A. budgeted direct cost rate B. budgeted indirect cost rate C. expected indirect cost rate D. direct budget percentage
An approach in which the company under-costs it’s one product and over-costs at least one product is classified as __________? April 20, 2025 by admin A. service-cost across subsidizing B. product-price cross subsidizing C. product-cost cross subsidizing D. product cross subsidizing
In an activity based cost system; an activity/unit of work or task with differentiated purposes will be classified as __________? April 20, 2025 by admin A. different task B. purpose cost C. an activity D. an allocation cost
In an activity based costing implementation, the product’s diverse demand is based on _________? April 20, 2025 by admin A. batch size B. complexity C. process steps D. all of above
