Accounting MCQs

1590 MCQs  (Page 137 of 159)

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The capacity utilization of the business, to satisfy average customer demand over a specific period of time is classified as ____________?
A. Seasonal capacity utilization
B. Normal capacity utilization
C. Standard capacity utilization
D. Theoretical capacity utilization
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The fixed manufacturing cost under variable costing is ____________?
A. Inventoriable
B. Non-inventoriable
C. High dividend
D. Low dividend
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The production volume variance under variable costing is ______________?
A. Must
B. Not a must
C. Non-inventoriable
D. Inventoriable
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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 __________?
A. $7,000
B. $3,000
C. $4,000
D. $5,000
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The costing method, in which the variable manufacturing costs are treated as inventoriable cost is called ___________?
A. Manufacturing costing
B. Absorption costing
C. Variable costing
D. Labor costing
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The numerator of the fixed manufacturing cost rate is ___________?
A. Variable manufacturing cost
B. Budgeted fixed manufacturing cost
C. Adjusted manufacturing cost
D. Unadjusted labor cost
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In absorption costing, the managers may increase operating income by producing ____________?
A. More sales
B. More inventory units
C. Less inventory units
D. Less sales
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In an actual quantity of cost allocation used, base is multiplied to an actual fixed overhead rates, to calculate ___________?
A. Fixed manufacturing overhead cost
B. Variable manufacturing overhead cost
C. Indirect manufacturing overhead cost
D. Direct manufacturing overhead cost
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The fixed budgeted manufacturing cost is $45000 and the budgeted production units are 900, then budgeted fixed manufacturing cost per unit will be ____________?
A. $200
B. $150
C. $50
D. $100
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The number of units, must be sold to earn targeted operating income are calculated by dividing the total fixed cost operating income and ____________?
A. Marginal cost per unit
B. Variable cost per unit
C. Fixed cost per unit
D. Contribution margin per unit
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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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