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Total Questions : 107 | Page 11 of 11 pages
Question 101. An average figure, for particular period which provides zero meaning feedback to marketing manager, is termed as
  1.    normal capacity utilization
  2.    abnormal capacity utilization
  3.    standard capacity utilization
  4.    infinite capacity utilization
 Discuss Question
Answer: Option A. -> normal capacity utilization
Answer: (a).normal capacity utilization
Question 102. To calculate budgeted fixed manufacturing cost per unit, the fixed budgeted manufacturing costs are divided to
  1.    budgeted production units
  2.    indirect production units
  3.    input material units
  4.    accrued production units
 Discuss Question
Answer: Option A. -> budgeted production units
Answer: (a).budgeted production units
Question 103. If the fixed manufacturing cost expenses are under variable costing and are not expensed in absorption costing, it is resulting in
  1.    production exceeds breakeven sales
  2.    breakeven sales exceeds production
  3.    price exceeds cost
  4.    cost exceeds price
 Discuss Question
Answer: Option A. -> production exceeds breakeven sales
Answer: (a).production exceeds breakeven sales
Question 104. The direct material cost of goods sold is $8450, throughput contribution is $18650 then the revenues will be equal to
  1.    $27,100
  2.    $37,100
  3.    $10,200
  4.    $12,200
 Discuss Question
Answer: Option A. -> $27,100
Answer: (a).$27,100
Question 105. If the budgeted fixed cost is $40000 and budgeted fixed cost is $16 per unit, then budgeted denominator level will be
  1.    3500 units
  2.    2500 units
  3.    3900 units
  4.    4900 units
 Discuss Question
Answer: Option B. -> 2500 units
Answer: (b).2500 units
Question 106. The cost of manufactured goods is added into beginning inventory, and the amount equal to cost of sold goods are added into
  1.    minus beginning inventory
  2.    minus ending inventory
  3.    plus ending inventory
  4.    plus beginning inventory
 Discuss Question
Answer: Option C. -> plus ending inventory
Answer: (c).plus ending inventory
Question 107. The measuring of capacity levels, in terms of practical and theoretical capacity is classified as
  1.    capacity write down
  2.    capacity write up
  3.    capacity supplied
  4.    capacity borrowed
 Discuss Question
Answer: Option C. -> capacity supplied
Answer: (c).capacity supplied

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