Accounting MCQs

1590 MCQs  (Page 136 of 159)

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If the budgeted fixed manufacturing cost is $150000 and the per unit cost is $120, then budgeted production units will be ________?
A. $1,250
B. $1,350
C. $1,450
D. $1,550
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If the production is greater than sales, then operating income under absorption costing is _________?
A. Higher income
B. Zero dividends
C. Negative income value
D. Lower income
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In variable costing, the variable manufacturing and fixed manufacturing cost focus on __________?
A. Distinction
B. Similarities
C. Increase in units
D. Decrease in units
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The normal costing and standard costing methods are used in decisions such as ___________?
A. Investment decisions
B. Pricing decisions
C. Product mix decisions
D. Both b and c
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If the target operating income is $84000 and contribution margin per unit is $600, then number of units must be sold to earn targeted operating income, will be __________?
A. 100 units
B. 110 units
C. 120 units
D. 140 units
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The standard quantity of input used for achieved output, which is multiplied to standard prices, to calculate variable direct manufacturing cost in __________?
A. Output costing
B. Standard costing
C. Achieved costing
D. Input costing
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If the revenues are $85000 and throughput contribution is $63700, then direct material cost of goods sold will be ___________?
A. $21,300
B. $148,700
C. $138,700
D. $118,700
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If the fixed budgeted manufacturing cost is $35000 and the budgeted production units are 7000, then budgeted fixed manufacturing cost per unit will be ___________?
A. $20
B. $5
C. $10
D. $15
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If the per unit budgeted per unit cost is $165 and budgeted production units are 400 then fixed budgeted manufacturing costs will be ___________?
A. $36,000
B. $66,000
C. $56,000
D. $46,000
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The capacity of the company, which considers the operating interruptions such as holiday shutdown and maintenance time is called ___________?
A. Standard capacity
B. Actual capacity
C. Practical capacity
D. Theoretical costing
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Word of the Day
22 Jul
Combative
ready or eager to fight or argue.
لڑاکا، متنازع، جھگڑالو

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