A. unadjusted allocation rate approach
B. adjusted budget rate approach
C. unadjusted budget rate approach
D. adjusted allocation rate approach
Related Mcqs:
- If an actual manufacturing overhead costs is $225000 and actual total quantity of cost allocation base is 2500 labor hours, then the overhead rate will be __________?
A. $60
B. $90
C. $80
D. $70 - If an actual manufacturing overhead costs is $485000 and actual total quantity of cost allocation base is 4500 labor hours, then the overhead rate would be _____________?
A. 109.87
B. $107.78
C. $106.56
D. $104.34 - 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 - In normal costing, the manufacturing overhead allocated is also called _________?
A. manufacturing overhead applied
B. labor overhead applied
C. cost overhead applied
D. budget overhead applied - 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 - 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 - 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 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 - The direct manufacturing labor costs is $40000 and manufacturing overhead cost is $7000, then conversion cost would be ____________?
A. $47,000
B. $33,000
C. $57,000
D. $18,000
