A. initial offering cost
B. batch marketing cost
C. product marketing cost
D. product design cost
Related Mcqs:
- The costing technique, which classify all the activities in costing hierarchy is classified as ____________?
A. activity based costing
B. non-financial costing
C. profit costing
D. lump sum costing - The costing system, which is a combination of process costing and job costing system, is classified as __________?
A. weighted costing system
B. average costing system
C. hybrid costing system
D. double costing system - The budgeting method, which incorporates an improvement anticipated in budgeting period into budget numbers, can be classified as ___________?
A. anticipated budgeting
B. number budgeting
C. predict budgeting
D. kaizen budgeting - In customer cost hierarchy, the costs of all the incurred activities to sell a unit of product are classified as __________?
A. customer sustaining costs
B. customer output unit-level costs
C. customer batch-level costs
D. corporate sustaining costs - 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 - The hierarchy which is based on different types of cost allocation and drivers, to categorize cost pool activity is classified as __________?
A. cost hierarchy
B. price hierarchy
C. activity hierarchy
D. purpose hierarchy - In customer cost hierarchy, the costs of all the incurred activities to sell a unit of product are classified as _________?
A. customer sustaining costs
B. customer output unit-level costs
C. customer batch-level costs
D. corporate sustaining costs - The product costing technique in which markup component is added into cost base, to set a target price is known as __________?
A. market based approach
B. cost incurrence pricing
C. cost plus pricing
D. locked-in cost pricing - An activity based costing hierarchy includes _____________?
A. batch level
B. output unit level
C. facility and product sustaining
D. all of above - The variance which is included in absorption costing, but not in variable costing is classified as __________?
A. production volume variance
B. cost volume variance
C. profit volume variance
D. fixed cost variance
