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MCQs

Total Questions : 107 | Page 10 of 11 pages
Question 91. If the fixed budgeted manufacturing cost is $35000 and the budgeted production units are 7000, then budgeted fixed manufacturing cost per unit will be
  1.    $20
  2.    $5
  3.    $10
  4.    $15
 Discuss Question
Answer: Option B. -> $5
Answer: (b).$5
Question 92. Which is considered as most stable measure of the capacity utilization?
  1.    spiral capacity
  2.    supply capacity
  3.    demand capacity
  4.    practical capacity
 Discuss Question
Answer: Option D. -> practical capacity
Answer: (d).practical capacity
Question 93. The difference between master budget capacity and practical capacity is considered as
  1.    normal used capacity
  2.    unplanned and unused capacity
  3.    planned unused capacity
  4.    unplanned used capacity
 Discuss Question
Answer: Option C. -> planned unused capacity
Answer: (c).planned unused capacity
Question 94. In accounting terms, the term capacity refers to
  1.    upper limit
  2.    lower limit
  3.    zero limit
  4.    minimal cost
 Discuss Question
Answer: Option A. -> upper limit
Answer: (a).upper limit
Question 95. Under absorption costing, the fixed cost of manufacturing is deferred to some
  1.    present period
  2.    future period
  3.    yearly period
  4.    monthly period
 Discuss Question
Answer: Option B. -> future period
Answer: (b).future period
Question 96. If the production is greater than sales, then operating income under variable costing is
  1.    negative income value
  2.    lower income
  3.    higher income
  4.    zero dividends
 Discuss Question
Answer: Option B. -> lower income
Answer: (b).lower income
Question 97. In manufacturing companies, the variable and absorption costing are methods, which are used in
  1.    recording of liabilities
  2.    costing of current assets
  3.    costing of machinery
  4.    costing of inventories
 Discuss Question
Answer: Option D. -> costing of inventories
Answer: (d).costing of inventories
Question 98. The revenue and throughput contribution is subtracted to calculate the
  1.    indirect labor cost of goods sold
  2.    direct labor cost of goods sold
  3.    direct material cost of goods sold
  4.    indirect material cost of goods sold
 Discuss Question
Answer: Option C. -> direct material cost of goods sold
Answer: (c).direct material cost of goods sold
Question 99. If the change in variable costing in operating income is $18000 and contribution margin per unit is $9000, then change in sold units will be
  1.    $2 per unit
  2.    $3 per unit
  3.    $4 per unit
  4.    $5 per unit
 Discuss Question
Answer: Option A. -> $2 per unit
Answer: (a).$2 per unit
Question 100. If the production is less than sales, then operating income under variable costing is
  1.    negative income value
  2.    lower income
  3.    higher income
  4.    zero dividends
 Discuss Question
Answer: Option C. -> higher income
Answer: (c).higher income

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