A. abnormal spoilage
B. normal spoilage
C. transferred-in spoilage
D. transferred-out spoilage
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 - The cost of abnormal spoilage is not treated as _____________?
A. conversion costs
B. sunk costs
C. inventoriable costs
D. non inventoriable costs - The recalculation of demand can be avoided, by using practical capacity while calculation of budgeted fixed manufacturing per unit cost as ___________?
A. denominator
B. numerator
C. multiplier
D. equalizer - Which one of the following is an example of spoilage?
A. short lengths from wood work
B. defective aluminum cans recycled by manufacturer
C. detection of defective pieces before shipment
D. all of above - An amount of spoilage that is not natural in a specific production process is categorized as ____________?
A. normal scrap
B. normal spoilage
C. abnormal spoilage
D. weighted spoilage - 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 types of spoilage include ___________?
A. normal spoilage
B. abnormal spoilage
C. weighted spoilage
D. both a and b - The units of normal spoilage are divided to total completed units, rather than total actual produced units to calculate ____________?
A. normal spoilage rates
B. abnormal spoilage rates
C. normal scrap rates
D. abnormal scrap rates
