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MCQs

Total Questions : 163 | Page 13 of 17 pages
Question 121. The product which requires large amount of resources, but incur low per unit cost is classified as
  1.    product under costing
  2.    product over costing
  3.    expected under cost
  4.    expected over cost
 Discuss Question
Answer: Option A. -> product under costing
Answer: (a).product under costing
Question 122. If an initial investment is $765000, the payback period is 4.5 years, then increase in future cash flow will be
  1.    $5,645,000
  2.    $6,442,500
  3.    $3,442,500
  4.    $5,442,500
 Discuss Question
Answer: Option C. -> $3,442,500
Answer: (c).$3,442,500
Question 123. The costs of undertaken activities is to support individual products and are known as
  1.    expected sustaining
  2.    input sustaining
  3.    output sustaining
  4.    product sustaining costs
 Discuss Question
Answer: Option D. -> product sustaining costs
Answer: (d).product sustaining costs
Question 124. If the purchase order lead time is 35 minutes and number of units sold per time is 400 units, then reorder point will be
  1.    14000 units
  2.    14500 units
  3.    15000 units
  4.    15500 units
 Discuss Question
Answer: Option A. -> 14000 units
Answer: (a).14000 units
Question 125. A document which contains information about the materials of specific product, in specific department comes under
  1.    costing method
  2.    selling method
  3.    material acquisition method
  4.    none of above
 Discuss Question
Answer: Option C. -> material acquisition method
Answer: (c).material acquisition method
Question 126. The budgeted direct labor hours are multiplied to direct labor cost rate, to calculate
  1.    expected total direct labor cost
  2.    budgeted total direct labor cost
  3.    budgeted total indirect labor cost
  4.    expected labor hours
 Discuss Question
Answer: Option B. -> budgeted total direct labor cost
Answer: (b).budgeted total direct labor cost
Question 127. The term which describes the assigning of indirect cost, to any cost object is classified as
  1.    cost allocation
  2.    sales tracing
  3.    sales allocation
  4.    cost tracing
 Discuss Question
Answer: Option A. -> cost allocation
Answer: (a).cost allocation
Question 128. The budgeted total direct labor cost is divided with budgeted total direct labor, to calculate
  1.    budgeted indirect labor cost rate
  2.    expected direct labor cost rate
  3.    budgeted direct labor cost rate
  4.    expected indirect labor cost rate
 Discuss Question
Answer: Option C. -> budgeted direct labor cost rate
Answer: (c).budgeted direct labor cost rate
Question 129. A document which consists information about labor time usage, for specific job in a specific department, is known as
  1.    selling time record
  2.    labor time record
  3.    buying time record
  4.    direct time record
 Discuss Question
Answer: Option B. -> labor time record
Answer: (b).labor time record
Question 130. The single or multiple units of distinct services or products are classified as
  1.    cost
  2.    job
  3.    post
  4.    price
 Discuss Question
Answer: Option B. -> job
Answer: (b).job

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