Accounting MCQs

1590 MCQs  (Page 140 of 159)

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The numerator of fixed manufacturing rate can be reduced by using __________?
A. Write ups
B. Write downs
C. Upward write up
D. Downward write down
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Under absorption costing, the magnitude for favorable volume production variance is affected by the choice of _________?
A. Unplanned level
B. Budgeting level
C. Numerator level
D. Denominator level
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The throughput contribution is added into direct material cost of goods sold to calculate _________?
A. Indirect material
B. Revenues
C. Expenses
D. Direct material
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If the contribution margin per unit is $16700 and the change in sold quantity of units is 20, then change in variable costing operating income will be _________?
A. 635 units
B. 735 units
C. 835 units
D. 334 units
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If the direct material cost of sold goods is $4500 and revenues are $9000, then the contribution margin would be _________?
A. −$13500
B. $4,500
C. −$4500
D. $13,500
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The difference between master budget capacity and practical capacity is considered as ________?
A. Normal used capacity
B. Unplanned and unused capacity
C. Planned unused capacity
D. Unplanned used capacity
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In accounting terms, the term capacity refers to ____________?
A. Upper limit
B. Lower limit
C. Zero limit
D. Minimal cost
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If the budgeted fixed cost is $48000 and per unit budgeted denominator level is 1200 units, then budgeted fixed cost would be __________?
A. $50
B. $45
C. $55
D. $40
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If the change in variable costing in operating income is $9000 and contribution margin per unit is $6000, then change in sold units would be __________?
A. $2.5 per unit
B. $1.5 per unit
C. $3.5 per unit
D. $5.5 per unit
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The capacity of the operations in company, which does not consider shutdown periods and interruptions, in operations is considered as ________?
A. Normal capacity
B. Theoretical costing
C. Standard capacity
D. Actual capacity
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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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