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MCQs

Total Questions : 195 | Page 15 of 20 pages
Question 141. If the actual result is $25000 and the flexible budget amount is $11000, then the flexible budget amount is
  1.    $36,000
  2.    $46,000
  3.    $56,000
  4.    $14,000
 Discuss Question
Answer: Option D. -> $14,000
Answer: (d).$14,000
Question 142. If the actual result is $26000, the flexible budget amount is $13000, then the flexible budget amount will be
  1.    $39,000
  2.    $49,000
  3.    $13,000
  4.    $15,000
 Discuss Question
Answer: Option C. -> $13,000
Answer: (c).$13,000
Question 143. If the actual selling price is $500, actual result is $250 and the actual units sold are 350, then the selling price variance will be
  1.    $87,500
  2.    $97,500
  3.    $67,500
  4.    $57,500
 Discuss Question
Answer: Option A. -> $87,500
Answer: (a).$87,500
Question 144. The flexible budget variance for the revenues of company is classified as
  1.    selling price variance
  2.    investment variance
  3.    profit variance
  4.    primary variance
 Discuss Question
Answer: Option A. -> selling price variance
Answer: (a).selling price variance
Question 145. If the static budget amount is $9000, the flexible budget amount is $20000, then the sales volume variance will be
  1.    $29,000
  2.    $11,000
  3.    $15,000
  4.    $10,000
 Discuss Question
Answer: Option B. -> $11,000
Answer: (b).$11,000
Question 146. An indirect support labor costs and costs of indirect energy are considered as
  1.    variable batch costs
  2.    fixed batch costs
  3.    variable setup costs
  4.    fixed setup costs
 Discuss Question
Answer: Option C. -> variable setup costs
Answer: (c).variable setup costs
Question 147. An actual quantity of cost allocation base is $56000, budgeted quantity of cost allocation base is $17000, then the variable overhead efficiency variance is
  1.    $39,000
  2.    $49,000
  3.    $59,000
  4.    $73,000
 Discuss Question
Answer: Option A. -> $39,000
Answer: (a).$39,000
Question 148. The step of installing production scheduling procedure, to improve plant operations is considered as
  1.    potential cost response
  2.    potential budget response
  3.    potential management response
  4.    potential price response
 Discuss Question
Answer: Option C. -> potential management response
Answer: (c).potential management response
Question 149. The process of ensuring preventive measure to be done in all machines is classified as
  1.    potential price response
  2.    potential cost response
  3.    potential budget response
  4.    potential management response
 Discuss Question
Answer: Option D. -> potential management response
Answer: (d).potential management response
Question 150. If an actual cost incurred is $627500, the flexible budget amount is $358750, then fixed overhead variance of flexible-budget will be
  1.    $218,750
  2.    $238,750
  3.    $258,750
  4.    $268,750
 Discuss Question
Answer: Option D. -> $268,750
Answer: (d).$268,750

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