A. related total costs
B. related fixed cost
C. related variable cost
D. related per unit cost
Related Mcqs:
- An analysis and estimation method of cost, by classifying cost accounts as fixed or variable with respect for specific output level is considered as _____________?
A. manufacturing analysis method
B. price analysis method
C. unit analysis method
D. account analysis method - The cost function, in which cost does not change with any change in level of activity is a part of __________?
A. step price functions
B. step object functions
C. step constant functions
D. step cost functions - The method of estimation of cost function, by making the opinions and analysis about cost and cost drivers is classified as ______?
A. conference method
B. inference method
C. pricing method
D. manufacturing method - The cause and effect relationship that exists between change in total cost level and change in level of activity, is measured with the help of ___________?
A. production driver
B. cost driver
C. price driver
D. estimation driver - Estimation of cost functions of an ignoring information from all points, but considering two observation points, can be classified as _________?
A. disadvantage of low high method
B. disadvantage of high low method
C. advantage of high low method
D. advantage of low high method - For estimation of each cost pool for cost function, the attention must be paid to __________?
A. cost object hierarchy
B. management hierarchy
C. price hierarchy
D. cost hierarchy - The description in mathematical form to represent changes in cost, with level of activity related to that cost is classified as ____________?
A. cost function
B. revenue function
C. unit function
D. relative function - In plotting of cost functions, the level of activities according to which the charged cost is represented on ____________?
A. x-axis
B. y-axis
C. unit axis
D. term axis - In an activity based cost system; an activity/unit of work or task with differentiated purposes will be classified as __________?
A. different task
B. purpose cost
C. an activity
D. an allocation cost - In production, the variables such as level of activity or volume of company activity are known as ________?
A. cost drivers
B. timed drivers
C. variable drivers
D. fixed drivers
