A. output costing
B. standard costing
C. achieved costing
D. input costing
Related Mcqs:
- The standard input allows one unit, to be divided by standard cost per output unit, for variable direct cost input to calculate ___________?
A. standard price per input unit
B. standard price per output unit
C. standard cost per input unit
D. standard cost per output unit - An actual quantity of input use is multiplied to actual prices, to calculate direct variable manufacturing cost in ________?
A. actual costing method
B. normal costing method
C. direct costing method
D. indirect costing method - The fixed direct manufacturing cost is calculated, by multiplying standard prices for standard quantity of allowed input for actual output in ___________?
A. input costing
B. output costing
C. standard costing
D. achieved costing - The standard cost of allocation base, allowed to output achieved, is multiplied to standard variable overhead rate is to calculate __________?
A. indirect manufacturing overhead cost
B. direct manufacturing overhead cost
C. fixed manufacturing overhead cost
D. variable manufacturing overhead cost - 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 - The difference between actual quantity use and input quantity for output is multiplied with budgeted price to calculate ___________?
A. efficiency deviation
B. efficiency variance
C. budgeted variance
D. usage variance - In the standard costing, the standard quantity allocation is multiplied to standard overhead rates for allocating __________?
A. flexible costs
B. variable costs
C. overhead costs
D. fixed costs - If the budgeted price of input is $50, actual quantity of input is 150 units and the allowed budgeted quantity of input is 60 units then efficiency variance will be __________?
A. $4,500
B. $3,500
C. $2,500
D. $1,500 - Considering two years 2013 and 2014, the quantity of output produced in 2014 is divided by cost of input used in 2013, to produce output in 2014 to calculate ___________?
A. benchmark engineered productivity
B. benchmark total factor productivity
C. benchmark partial productivity
D. benchmark total productivity - If the budgeted price of input is $70, actual quantity of input is 250 units and the allowed budgeted quantity of input is 90 units, then efficiency variance will be ___________?
A. $23,800
B. $11,200
C. $12,200
D. $13,200
