A. 14%
B. 15%
C. 10%
D. 12%
Related Mcqs:
- 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 - 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 - 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 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 - 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 - If the total manufacturing cost is $40000 and the total units manufactured is 500 units, then the per unit cost would be __________?
A. $80
B. $65
C. $7
D. $35 - If the demand in units are 18000, relevant ordering cost for each year is $150 and an order quantity is 1500, then annual relevant ordering cost would be __________?
A. $200
B. $190
C. $160
D. $180 - If the total manufacturing cost is $60000 and the total units manufactured is 3000 units, then the per unit cost will be ____________?
A. $40
B. $20
C. $60
D. $80 - 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 - If the cost per unit is $50 and the total number of units manufactured in company are 5000, then the total manufacturing cost will be __________?
A. $220,000
B. $232,000
C. $250,000
D. $25,000
