The fixed budgeted manufacturing cost is $45000 and the budgeted production units are 900, then budgeted fixed manufacturing cost per unit will be ____________? April 20, 2025 by admin A. $200 B. $150 C. $50 D. $100
In an actual quantity of cost allocation used, base is multiplied to an actual fixed overhead rates, to calculate ___________? April 20, 2025 by admin A. fixed manufacturing overhead cost B. variable manufacturing overhead cost C. indirect manufacturing overhead cost D. direct manufacturing overhead cost
The numerator of the fixed manufacturing cost rate is ___________? April 20, 2025 by admin A. variable manufacturing cost B. budgeted fixed manufacturing cost C. adjusted manufacturing cost D. unadjusted labor cost
In absorption costing, the managers may increase operating income by producing ____________? April 20, 2025 by admin A. more sales B. more inventory units C. less inventory units D. less sales
The costing method, in which the variable manufacturing costs are treated as inventoriable cost is called ___________? April 20, 2025 by admin A. manufacturing costing B. absorption costing C. variable costing D. labor costing
If the selling price is $5000, variable manufacturing cost per unit is $1500 and variable marketing cost per unit is $500, then contribution margin per unit will be __________? April 20, 2025 by admin A. $7,000 B. $3,000 C. $4,000 D. $5,000
The fixed manufacturing cost under variable costing is ____________? April 20, 2025 by admin A. inventoriable B. non-inventoriable C. high dividend D. low dividend
The production volume variance under variable costing is ______________? April 20, 2025 by admin A. must B. not a must C. non-inventoriable D. inventoriable
The capacity of the company, which considers the operating interruptions such as holiday shutdown and maintenance time is called ___________? April 20, 2025 by admin A. standard capacity B. actual capacity C. practical capacity D. theoretical costing
The capacity utilization of the business, to satisfy average customer demand over a specific period of time is classified as ____________? April 20, 2025 by admin A. seasonal capacity utilization B. normal capacity utilization C. standard capacity utilization D. theoretical capacity utilization
