The variable cost is subtracted from fixed costs to calculate ____________?

Related Mcqs:

1. If the total setup cost is $42000 and fixed setup cost is $17000, then the variable fixed cost would be ____________?

   A. $59,000
   B. $25,000
   C. $15,000
   D. $39,000

2. The total revenues is subtracted from total variable costs to calculate ___________?

   A. revenue margin
   B. variable margin
   C. contribution margin
   D. divisor margin

3. If the total setup cost is $35000 and fixed setup cost is $19000, then the variable fixed cost would be _____________?

   A. $16,000
   B. $54,000
   C. $64,000
   D. $74,000

4. The fixed overhead allocated for actual output unit is subtracted from budgeted fixed overhead to calculate _______________?

   A. budget variance
   B. production volume variance
   C. price volume variance
   D. cost volume variance

5. To calculate budgeted fixed manufacturing cost per unit, the fixed budgeted manufacturing costs are divided to _____________?

   A. budgeted production units
   B. indirect production units
   C. input material units
   D. accrued production units

6. If the cost of indirect support labor is $5000, equipment maintenance setup cost is $7000 and machinery leasing cost is $4000 then variable fixed cost will be ___________?

   A. $16,000
   B. $12,000
   C. $18,000
   D. $21,000

7. The conversion cost is subtracted from direct manufacturing labor cost to calculate the ____________?

   A. direct overheads
   B. overhead costs
   C. factory overhead
   D. manufacturing overhead cost

8. The conversion cost is subtracted from manufacturing overhead cost is to calculate the ____________?

   A. manufacturing labor costs
   B. direct labor costs
   C. direct manufacturing labor costs
   D. indirect manufacturing labor costs

9. An actual cost is subtracted from flexible budget cost to calculate ____________?

   A. positive cost variance
   B. negative cost variance
   C. flexible budget variance
   D. flexible cost variance

10. To calculate fixed overhead flexible budget variance, an actual incurred cost is subtracted from ___________?

    A. flexible budget amount
    B. constant amount
    C. variable amount
    D. production amount