In absorption costing, the contribution margin per unit, fixed operating and manufacturing costs are all the dependents of ___________?

Related Mcqs:

1. If the contribution margin per unit is $5000, the selling price is $1500 and the variable manufacturing cost per unit is $1200, then per unit cost of marketing will be ___________?

   A. $4,200
   B. $2,300
   C. $7,700
   D. $6,700

2. If the selling price is $2500, variable manufacturing cost per unit is $1000 and variable marketing cost per unit is $500, then contribution margin per unit will be ___________?

   A. $4,000
   B. $2,500
   C. $1,000
   D. $15,000

3. If the selling price is $5000, variable manufacturing cost per unit is $1500 and variable marketing cost per unit is $500, then contribution margin per unit will be __________?

   A. $7,000
   B. $3,000
   C. $4,000
   D. $5,000

4. If the contribution margin per unit is $7500, selling price is $1300 and variable manufacturing cost per unit is $1700, then per unit cost of marketing would be _________?

   A. $4,500
   B. $5,500
   C. $6,500
   D. $7,500

5. The contribution margin per unit is $500 per unit and the breakeven per unit is $35, then the fixed cost would be ___________?

   A. $13,500
   B. $14,280
   C. $18,500
   D. $17,500

6. If the contribution margin per unit is $700 per unit and the break-even per unit is $40, then the fixed cost would be _____________?

   A. $35,000
   B. $28,000
   C. $17,500
   D. $82,000

7. If the contribution margin per unit is $40 per unit and selling price is $200, then the contribution margin percentage would be ____________?

   A. 20%
   B. 10%
   C. 22%
   D. 16%

8. To calculate budgeted fixed manufacturing cost per unit, the fixed budgeted manufacturing costs are divided to _____________?

   A. budgeted production units
   B. indirect production units
   C. input material units
   D. accrued production units

9. The change in variable costing in operating income, is calculated by multiplying contribution margin per unit to ___________?

   A. increase in units sold
   B. change in quantity of sold units
   C. increase in units manufactured
   D. decease in units manufactured

10. If the fixed cost is $40000 and the contribution margin per unit is $800 per unit, then the breakeven of units will be ___________?

    A. 60 units
    B. 30 units
    C. 50 units
    D. 70 units