Accounting MCQs

1590 MCQs  (Page 142 of 159)

The change in variable costing in operating income, is calculated by multiplying contribution margin per unit to ___________?
A. Increase in units sold
B. Change in quantity of sold units
C. Increase in units manufactured
D. Decease in units manufactured
An actual quantity of input use is multiplied to actual prices, to calculate direct variable manufacturing cost in ________?
A. Actual costing method
B. Normal costing method
C. Direct costing method
D. Indirect costing method
To calculate budgeted fixed manufacturing cost per unit, the fixed budgeted manufacturing costs are divided to _____________?
A. Budgeted production units
B. Indirect production units
C. Input material units
D. Accrued production units
If the fixed manufacturing cost expenses are under variable costing and are not expensed in absorption costing, it is resulting in _________?
A. Production exceeds breakeven sales
B. Breakeven sales exceeds production
C. Price exceeds cost
D. Cost exceeds price