Accounting MCQs

1590 MCQs  (Page 82 of 159)

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In overhead cost variance analysis, the fixed overhead does not include ______________?
A. Efficiency variance
B. Unfavorable variance
C. Production volume variance
D. Favorable variance
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If the total setup cost is $35000 and fixed setup cost is $19000, then the variable fixed cost would be _____________?
A. $16,000
B. $54,000
C. $64,000
D. $74,000
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If the cost of indirect support labor is $5000, equipment maintenance setup cost is $7000 and machinery leasing cost is $4000 then variable fixed cost will be ___________?
A. $16,000
B. $12,000
C. $18,000
D. $21,000
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To calculate fixed overhead flexible budget variance, an actual incurred cost is subtracted from ___________?
A. Flexible budget amount
B. Constant amount
C. Variable amount
D. Production amount
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The second step in developing operating budget is to _________?
A. Identify variable overhead cost
B. Compute the per unit rate
C. Choose the budgeting period
D. Select allocation bases
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The fixed overhead allocated for actual output unit is subtracted from budgeted fixed overhead to calculate _______________?
A. Budget variance
B. Production volume variance
C. Price volume variance
D. Cost volume variance
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In flexible budget analysis, the variable overhead flexible budget variance is equal to _________?
A. Fixed cost-variable budget amount
B. Actual cost-flexible budget amount
C. Variable cost-allocated amount
D. Actual cost-variable amount
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In production volume variance, an acquiring fixed cost such as equipment and plant lease is known as ____________?
A. Lump sum price amount
B. Lump sum fixed cost
C. Lump sum variable cost
D. Lump sum manufacturing cost
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If the fixed setup cost is $21000 and the variable setup cost is $11000, then the setup cost would be _________?
A. $12,000
B. $15,000
C. $10,000
D. $32,000
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If the total setup cost is $42000 and fixed setup cost is $17000, then the variable fixed cost would be ____________?
A. $59,000
B. $25,000
C. $15,000
D. $39,000
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Word of the Day
18 Jul
Proactive
(of a person or action) creating or controlling a situation rather than just responding to it after it has happened.
فعال، پیش قدمی کے ذریعے صورتحال پر قابو پانیوالا

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