A. manufacturing costing
B. absorption costing
C. variable costing
D. labor costing
Related Mcqs:
- The method of inventory costing, in which all variable and fixed manufacturing cost is considered as inventoriable cost can be termed as __________?
A. absorption costing
B. variable costing
C. fixed costing
D. manufacturing cost - The cost which is excluded from inventoriable costs in variable costing method is called _________?
A. variable factory overheads
B. fixed manufacturing cost
C. variable manufacturing costs
D. fixed factory overheads - In throughput costing, the variable manufacturing overhead and direct manufacturing labor cost must be treated as ___________?
A. accrual cost
B. incurred cost
C. period costs
D. setup costs - The costing method, in which the direct material cost is included in inventoriable cost is called ___________?
A. manufacturing cost
B. super variable costing
C. throughput costing
D. both B and C - In Variable Costing Method, the fixed manufacturing cost in the calculation period is treated as _________?
A. variable quantity
B. fixed quantity
C. price
D. expense - In variable costing, the variable manufacturing and fixed manufacturing cost focus on __________?
A. distinction
B. similarities
C. increase in units
D. decrease in units - If the fixed manufacturing cost expenses are under variable costing and are not expensed in absorption costing, it is resulting in _________?
A. production exceeds breakeven sales
B. breakeven sales exceeds production
C. price exceeds cost
D. cost exceeds price - If the selling price is $2500, variable manufacturing cost per unit is $1000 and variable marketing cost per unit is $500, then contribution margin per unit will be ___________?
A. $4,000
B. $2,500
C. $1,000
D. $15,000 - If the selling price is $5000, variable manufacturing cost per unit is $1500 and variable marketing cost per unit is $500, then contribution margin per unit will be __________?
A. $7,000
B. $3,000
C. $4,000
D. $5,000 - The selling price minus variable manufacturing cost per unit, minus variable marketing cost per unit is equal to _____________?
A. fixed margin per unit
B. variable margin per unit
C. contribution margin per batch
D. contribution margin per unit
