Accounting MCQs

1590 MCQs  (Page 71 of 159)

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If the budgeted indirect cost arte is $115 and the budgeted cost allocation base is $830 per hour, then the annual indirect cost (budgeted) will be ___________?
A. $93,450
B. $94,560
C. $96,450
D. $95,450
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If the budgeted annual manufacturing indirect cost is $2250000 and the cost allocation base is 2800 labor hour, then budgeted manufacturing overhead rate will be ___________?
A. $803.571 per labor hour
B. $805 per labor hour
C. $905 per labor hour
D. $802 per labor hour
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The procedure of assigning the direct cost to any cost abject is classified as ____________?
A. Sales allocation
B. Cost tracing
C. Cost allocation
D. Sales tracing
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If an actual manufacturing overhead costs is $485000 and actual total quantity of cost allocation base is 4500 labor hours, then the overhead rate would be _____________?
A. 109.87
B. $107.78
C. $106.56
D. $104.34
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If the budgeted cost in indirect cost pool is $144500 and total quantity of cost allocation base is $165500, then the budgeted indirect cost rate will be __________?
A. 67.30%
B. 87.31%
C. 55.50%
D. 45.50%
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The costing technique, in which the actual direct rates are multiplied to quantity of direct cost inputs is classified as __________?
A. Priced costing
B. Actual costing
C. Direct costing
D. Indirect costing
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In a normal accounting period, an allocated amount of indirect cost is $700 and an actual amount is $800, then this can be classified as ____________?
A. Under allocated indirect cost
B. Over allocated direct cost
C. Over allocated budget
D. Under allocated budget
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The systematic way of linking group of indirect cost to a cost object is classified as ___________?
A. Linked allocation base
B. Direct allocation base
C. Indirect allocation base
D. Cost allocation base
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If an actual indirect cost incur is $35000 and the indirect cost allocated is $43000, then the under allocated indirect cost will be __________?
A. $78,000
B. −$78000
C. −$8000
D. $8,000
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If the budgeted annual indirect cost is $85000 and budgeted annual quantity of cost allocation base is $7500, then budgeted indirect cost rate would be __________?
A. 112.34 per piece
B. 113.34 per piece
C. 111.34 per piece
D. 110.34 per piece
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Word of the Day
17 Jul
Flagrant
(of an action considered wrong or immoral) conspicuously or obviously offensive.
انتہائی برا، قابل مذمت، فاش

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