A. indirect manufacturing overhead cost
B. direct manufacturing overhead cost
C. fixed manufacturing overhead cost
D. variable manufacturing overhead cost
Related Mcqs:
- In an actual quantity of cost allocation used, base is multiplied to an actual fixed overhead rates, to calculate ___________?
A. fixed manufacturing overhead cost
B. variable manufacturing overhead cost
C. indirect manufacturing overhead cost
D. direct manufacturing overhead cost - An actual quantity of cost allocation base is $56000, budgeted quantity of cost allocation base is $17000, then the variable overhead efficiency variance is ___________?
A. $39,000
B. $49,000
C. $59,000
D. $73,000 - If an actual quantity of cost allocation base is $48000 and budgeted quantity of cost allocation base is $28000, then variable overhead efficiency variance would be __________?
A. $20,000
B. $76,000
C. $86,000
D. $96,000 - Of the cost allocation base, the difference between actual and budgeted variable overhead cost multiplied by actual quantity for actual output is classified as ____________?
A. variable overhead spending variance
B. fixed overhead spending variance
C. constant spending variance
D. potential spending variance - In normal costing, the budgeted rate is multiplied to an actual quantity, which have been used as the allocation base to calculate ___________?
A. budget overhead applied
B. manufacturing overhead applied
C. labor overhead applied
D. none of above - The budgeted variable overhead rate, is multiplied to an actual quantity of allocation base, is to calculate variable manufacturing cost of overheads in ___________?
A. direct costing method
B. indirect costing method
C. actual costing method
D. normal costing method - If the budgeted total cost in fixed overhead is $465200 and the budgeted total quantity is $8750, then budgeted fixed overhead cost per unit will be ____________?
A. $83.17
B. $73.17
C. $53.17
D. $63.17 - If the budgeted total cost in fixed overhead is $385000 and the budgeted total quantity is $6730, then budgeted fixed overhead cost per unit will be __________?
A. $57.21 per unit
B. $67.21 per unit
C. $77.21 per unit
D. $87.21 per unit - If the budgeted quantity of output unit is 450 and budgeted overhead fixed cost is $250, then budgeted fixed overhead output unit will be __________?
A. $142,500
B. $112,500
C. $122,500
D. $132,500 - The budgeted quantity of output unit is 250 and budgeted overhead fixed cost is $150, then budgeted fixed overhead output unit will be __________?
A. $67,500
B. $57,500
C. $47,500
D. $37,500
