A. constant costing
B. standard costing
C. unit costing
D. batch costing
Related Mcqs:
- The costing technique, in which the actual direct rates are multiplied to quantity of direct cost inputs is classified as __________?
A. priced costing
B. actual costing
C. direct costing
D. indirect costing - The fixed direct manufacturing cost is calculated, by multiplying standard prices for standard quantity of allowed input for actual output in ___________?
A. input costing
B. output costing
C. standard costing
D. achieved costing - If an actual selling price is $400, an actual result is $250 and an actual units sold are 500, then the selling price variance will be __________?
A. $45,000
B. $55,000
C. $75,000
D. $65,000 - If the actual selling price is $500, actual result is $250 and the actual units sold are 350, then the selling price variance will be ____________?
A. $87,500
B. $97,500
C. $67,500
D. $57,500 - In actual costing, an actual quantity of used inputs are multiplied with actual prices to calculate: ___________?
A. fixed direct manufacturing cost
B. variable direct manufacturing cost
C. fixed indirect manufacturing cost
D. variable indirect manufacturing cost - In super variable costing, all costs other than direct material costs are recorded in the period ________?
A. of incurring
B. of sale
C. of manufacturing
D. of indirect recording - If the actual price input is $500, the budgeted price of input is $300 and the actual quantity of input is 50 units, then the price variance would be __________?
A. $4,000
B. $6,000
C. $8,000
D. $10,000 - If the actual price input is $700, the budgeted price of input is $400 and the actual quantity of input are 50 units, then the price variance will be ___________?
A. $15,000
B. $13,000
C. $11,000
D. $9,000 - The direct material costs are added into direct manufacturing costs, to calculate _________?
A. discuss costs
B. prime costs
C. resale cost
D. merchandise costs - The change in variable costing in operating income, is calculated by multiplying contribution margin per unit to ___________?
A. increase in units sold
B. change in quantity of sold units
C. increase in units manufactured
D. decease in units manufactured
