A. variable overhead spending variance
B. fixed overhead spending variance
C. constant spending variance
D. potential spending variance
Related Mcqs:
- 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 - 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 an actual variable quantity is 50, the actual and budgeted overhead cost of allocation is $7550 and $4500 respectively, then the variable overhead spending variance could be __________?
A. $182,500
B. $152,500
C. $162,500
D. $172,500 - If an actual variable quantity is 70, the actual and budgeted overhead cost of allocation is $8650 and $3500 respectively, then the variable overhead spending variance will be __________?
A. $660,500
B. $560,500
C. $460,500
D. $360,500 - 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 - The difference between actual quantity and budgeted quantity of cost allocation base is classified as __________?
A. fixed overhead efficiency variance
B. variable overhead efficiency variance
C. variable overhead manufacturing variance
D. fixed overhead manufacturing variance - In normal costing, an actual quantity of cost allocation used base is multiplied to budgeted fixed overhead rates to calculate the ___________?
A. indirect manufacturing overhead cost
B. direct manufacturing overhead cost
C. fixed manufacturing overhead cost
D. variable manufacturing overhead cost - 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
