If the capacity utilization and its cost are fixed in product costing, the capacity management is ___________?

Related Mcqs:

1. If the fixed manufacturing cost expenses are under variable costing and are not expensed in absorption costing, it is resulting in _________?

   A. production exceeds breakeven sales
   B. breakeven sales exceeds production
   C. price exceeds cost
   D. cost exceeds price

2. The measuring of capacity in terms of normal capacity utilization is also termed as __________?

   A. output demanded
   B. input demanded
   C. capacity supplied
   D. capacity borrowed

3. The costing system, which is a combination of process costing and job costing system, is classified as __________?

   A. weighted costing system
   B. average costing system
   C. hybrid costing system
   D. double costing system

4. If the total setup cost is $42000 and fixed setup cost is $17000, then the variable fixed cost would be ____________?

   A. $59,000
   B. $25,000
   C. $15,000
   D. $39,000

5. If the total setup cost is $35000 and fixed setup cost is $19000, then the variable fixed cost would be _____________?

   A. $16,000
   B. $54,000
   C. $64,000
   D. $74,000

6. 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

7. If the budgeted fixed cost is $26000, per unit budgeted denominator level is 1300 units, then budgeted fixed cost will be ___________?

   A. $50
   B. $30
   C. $20
   D. $40

8. If the fixed budgeted manufacturing cost is $35000 and the budgeted production units are 7000, then budgeted fixed manufacturing cost per unit will be ___________?

   A. $20
   B. $5
   C. $10
   D. $15

9. The product capacity and costing, performance evaluation and regulatory requirements are the purposes of ___________?

   A. denominator level choices
   B. numerator level choices
   C. normal level choices
   D. standard level choices

10. The method of inventory costing, in which all variable and fixed manufacturing cost is considered as inventoriable cost can be termed as __________?

    A. absorption costing
    B. variable costing
    C. fixed costing
    D. manufacturing cost