An average figure, for particular period which provides zero meaning feedback to marketing manager, is termed as ____________? April 20, 2025 by admin A. normal capacity utilization B. abnormal capacity utilization C. standard capacity utilization D. infinite capacity utilization
The direct material cost of goods sold is $8450, throughput contribution is $18650 then the revenues will be equal to __________? April 20, 2025 by admin A. $27,100 B. $37,100 C. $10,200 D. $12,200
If the budgeted fixed cost is $40000 and budgeted fixed cost is $16 per unit, then budgeted denominator level will be __________? April 20, 2025 by admin A. 3500 units B. 2500 units C. 3900 units D. 4900 units
The cost of manufactured goods is added into beginning inventory, and the amount equal to cost of sold goods are added into ___________? April 20, 2025 by admin A. minus beginning inventory B. minus ending inventory C. plus ending inventory D. plus beginning inventory
In normal costing, an actual quantity of cost allocation used base is multiplied to budgeted fixed overhead rates to calculate the ___________? April 20, 2025 by admin A. indirect manufacturing overhead cost B. direct manufacturing overhead cost C. fixed manufacturing overhead cost D. variable manufacturing overhead cost
In two of the methods of costing, the operating income will be different if the __________? April 20, 2025 by admin A. fixed cost does not change B. inventory changes C. inventory does not change D. fixed cost changes
If target operating income is $45000 and contribution margin per unit is $500, then number of units must be sold to earn targeted operating incomes will be __________? April 20, 2025 by admin A. 100 units B. 90 units C. 110 units D. 120 units
The factors that affect the demand of the customers include __________? April 20, 2025 by admin A. cyclical factors B. seasonal factors C. trend factors D. all of above
The fixed direct manufacturing cost is calculated, by multiplying standard prices for standard quantity of allowed input for actual output in ___________? April 20, 2025 by admin A. input costing B. output costing C. standard costing D. achieved costing
The number of units, must be sold to earn targeted operating income are calculated by dividing the total fixed cost operating income and ____________? April 20, 2025 by admin A. marginal cost per unit B. variable cost per unit C. fixed cost per unit D. contribution margin per unit
