A. favorable spending variance
B. unfavorable spending variance
C. favorable price variance
D. unfavorable price variance
Related Mcqs:
- The lower plant leasing, lower administrative costs, lower depreciation on equipment and plant are all the factors of _____________?
A. favorable price variance
B. unfavorable price variance
C. favorable spending variance
D. unfavorable spending variance - The depreciation on plant equipment, salaries of plant managers and plant leasing costs are considered a _____________?
A. fixed batch cost
B. variable batch cost
C. variable overhead cost
D. fixed overhead cost - If the salaries of engineers are $3000, the salaries of supervisors are $4000 and the equipment leasing cost is $3000, then fixed setup costs will be ___________?
A. $10,000
B. $1,000
C. $7,000
D. $4,000 - An indirect setup labor costs, costs of setup and equipment maintenance and costs of indirect material can be categorized as ______________?
A. variable batch costs
B. fixed batch costs
C. variable setup costs
D. fixed setup costs - All the salaries are paid to supervisors and engineers and cost of leasing equipment are classified as __________?
A. variable setup costs
B. fixed setup costs
C. variable batch costs
D. fixed batch costs - 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 - The supplies, plant maintenance, plant rent, plant insurance and cleaning labor come under the type of costs called ____________?
A. labor costs
B. factory overhead costs
C. finished costs
D. manufacturing costs - The sum of cost of direct materials, costs of buildings, equipment, research and development costs is classified as ___________?
A. throughput costs
B. investments
C. operating costs
D. marginal costs - The book value of existing equipment is a historical cost and not necessary for deciding equipment replacement, thus it can be considered as ___________?
A. operating cost
B. sunk cost
C. in-house cost
D. out-house cost - The customer sustaining costs, customer batch-level costs and customer output-unit level costs are classified as _________?
A. customer level indirect costs
B. customer level direct costs
C. corporate level direct costs
D. corporate level indirect costs