A. unadjusted budget rate approach
B. adjusted allocation rate approach
C. unadjusted allocation rate approach
D. adjusted budget rate approach
Related Mcqs:
- Of the cost allocation base, the difference between actual and budgeted variable overhead cost multiplied by actual quantity for actual output is classified as ____________?
A. variable overhead spending variance
B. fixed overhead spending variance
C. constant spending variance
D. potential spending variance - 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 - 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 - If the budgeted total cost in fixed overhead is $465200 and the budgeted total quantity is $8750, then budgeted fixed overhead cost per unit will be ____________?
A. $83.17
B. $73.17
C. $53.17
D. $63.17 - If the budgeted total cost in fixed overhead is $385000 and the budgeted total quantity is $6730, then budgeted fixed overhead cost per unit will be __________?
A. $57.21 per unit
B. $67.21 per unit
C. $77.21 per unit
D. $87.21 per unit - If the budgeted indirect cost arte is $115 and the budgeted cost allocation base is $830 per hour, then the annual indirect cost (budgeted) will be ___________?
A. $93,450
B. $94,560
C. $96,450
D. $95,450 - 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
