A. conversion costs
B. sunk costs
C. inventoriable costs
D. non inventoriable costs
Related Mcqs:
- The normal spoilage is subtracted from total spoilage to calculate _____________?
A. abnormal spoilage
B. Gross weighted spoilage
C. inventoriable spoilage
D. partial spoilage - If the units of normal spoilage are 150 and the total good units manufactured are 1500, then the normal spoilage rate would be __________?
A. 14%
B. 15%
C. 10%
D. 12% - In process and job costing system, the normal spoilage cost is considered as ___________?
A. conversion costs
B. sunk costs
C. inventoriable costs
D. non inventoriable costs - Total transferred-out cost plus normal spoilage is divided by number of goods units produced, to calculate ___________?
A. cost per good units transferred out
B. cost per good units transferred in
C. revenue per good units transferred out
D. revenue per good units transferred in - The type of spoilage, which is considered as controllable and can be avoided is called _____________?
A. abnormal spoilage
B. normal spoilage
C. transferred-in spoilage
D. transferred-out spoilage - 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 - If the budgeted cost in indirect cost pool is $144500 and total quantity of cost allocation base is $165500, then the budgeted indirect cost rate will be __________?
A. 67.30%
B. 87.31%
C. 55.50%
D. 45.50% - If the budgeted cost in indirect cost pool is $139600 and total quantity of cost allocation base is $155600, then the budgeted indirect cost rate would be __________?
A. 69.72%
B. 79.72%
C. 99.75%
D. 89.72% - In throughput costing, the variable manufacturing overhead and direct manufacturing labor cost must be treated as ___________?
A. accrual cost
B. incurred cost
C. period costs
D. setup costs - The costing method, in which the variable manufacturing costs are treated as inventoriable cost is called ___________?
A. manufacturing costing
B. absorption costing
C. variable costing
D. labor costing
