Related Mcqs:

1. If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and ending work in process equivalent units are 5000, then complete equivalent units in current period are _____________?

   A. 1800 units
   B. 1500 units
   C. 1300 units
   D. 1500 units

2. If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and units completed in current period are 4000, then ending work in process equivalent units will be ___________?

   A. 1800 units
   B. 2300 units
   C. 10300 units
   D. 1500 units

3. The difference between budgeted contribution margin for actual sales mix and budgeted sales mix is called __________?

   A. sales quantity variance
   B. cost mix variance
   C. volume mix variance
   D. sales mix variance

4. The difference between budgeted contribution margin for actual sales mix and budgeted sales mix is called __________?

   A. sales quantity variance
   B. cost mix variance
   C. volume mix variance
   D. sales mix variance

5. If the budgeted contribution margin for budgeted and actual sales mix are $35000 and $27000, then the sales mix variance will be __________?

   A. $8,000
   B. $80,000
   C. $62,000
   D. $35,000

6. If the budgeted contribution margin for budgeted and actual sales mix are $35000 and $27000, then the sales mix variance will be _________?

   A. $8,000
   B. $80,000
   C. $62,000
   D. $35,000

7. If the beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and the completed good units are 8000 then total spoilage will be ____________?

   A. 1200 units
   B. 990 units
   C. 1100 units
   D. 1000 units

8. 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

9. If the total incurred cost in a production process are $30000 and the number of output units are 5000 units, then the units cost will be __________?

   A. $16
   B. $60
   C. $6
   D. $26

10. The sum of beginning work in process inventory units and started units, is subtracted from the sum of ending work in process inventory units and transferred out units of goods, to calculate ____________?

    A. Gross weighted spoilage
    B. inventoriable spoilage
    C. partial spoilage
    D. total spoilage