A. more sales
B. more inventory units
C. less inventory units
D. less sales
Related Mcqs:
- If the production is greater than sales, then operating income under absorption costing is _________?
A. higher income
B. zero dividends
C. negative income value
D. lower income - If the production is less than sales so, an operating income under absorption costing will be called ________?
A. higher income
B. zero dividends
C. negative income value
D. lower income - The number of units, must be sold to earn targeted operating income are calculated by dividing the total fixed cost operating income and ____________?
A. marginal cost per unit
B. variable cost per unit
C. fixed cost per unit
D. contribution margin per unit - If total production is 25000 units and target annual operating income is $300000, then target operating income per unit would be ____________?
A. $15
B. $12
C. $16
D. $18 - If the target operating income is $84000 and contribution margin per unit is $600, then number of units must be sold to earn targeted operating income, will be __________?
A. 100 units
B. 110 units
C. 120 units
D. 140 units - If target operating income is $38000, contribution margin per unit is $400, then the number of units must be sold to earn targeted operating income will be ___________?
A. 65 units
B. 75 units
C. 95 units
D. 85 units - 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 - The variance which is included in absorption costing, but not in variable costing is classified as __________?
A. production volume variance
B. cost volume variance
C. profit volume variance
D. fixed cost variance - In operating income strategic analysis, a component which measures the change in operating income attributed to the change in output quantity is classified as ________?
A. internal process component
B. growth component
C. price recovery component
D. productivity component - In operating income strategic analysis, the strategic component which measures change in operating income, attributed for change in price of outputs and inputs is classified as __________?
A. internal process component
B. growth component
C. price recovery component
D. productivity component
