A. budget overhead applied
B. manufacturing overhead applied
C. labor overhead applied
D. none of above
Related Mcqs:
- In normal costing, an actual quantity of cost allocation used base is multiplied to budgeted fixed overhead rates to calculate the ___________?
A. indirect manufacturing overhead cost
B. direct manufacturing overhead cost
C. fixed manufacturing overhead cost
D. variable manufacturing overhead cost - An actual quantity of cost allocation base is $56000, budgeted quantity of cost allocation base is $17000, then the variable overhead efficiency variance is ___________?
A. $39,000
B. $49,000
C. $59,000
D. $73,000 - If an actual quantity of cost allocation base is $48000 and budgeted quantity of cost allocation base is $28000, then variable overhead efficiency variance would be __________?
A. $20,000
B. $76,000
C. $86,000
D. $96,000 - Of the cost allocation base, the difference between actual and budgeted variable overhead cost multiplied by actual quantity for actual output is classified as ____________?
A. variable overhead spending variance
B. fixed overhead spending variance
C. constant spending variance
D. potential spending variance - The budgeted variable overhead rate, is multiplied to an actual quantity of allocation base, is to calculate variable manufacturing cost of overheads in ___________?
A. direct costing method
B. indirect costing method
C. actual costing method
D. normal costing method - In an actual quantity of cost allocation used, base is multiplied to an actual fixed overhead rates, to calculate ___________?
A. fixed manufacturing overhead cost
B. variable manufacturing overhead cost
C. indirect manufacturing overhead cost
D. direct manufacturing overhead cost - In actual costing, an actual quantity of used inputs are multiplied with actual prices to calculate: ___________?
A. fixed direct manufacturing cost
B. variable direct manufacturing cost
C. fixed indirect manufacturing cost
D. variable indirect manufacturing cost - If the budgeted annual indirect cost is $60000, budgeted annual quantity of cost allocation base is $3600, then budgeted indirect cost rate will be __________?
A. 15.67 per piece
B. 16.67 per piece
C. 14.67 per piece
D. 13.67 per piece - If the budgeted annual indirect cost is $85000 and budgeted annual quantity of cost allocation base is $7500, then budgeted indirect cost rate would be __________?
A. 112.34 per piece
B. 113.34 per piece
C. 111.34 per piece
D. 110.34 per piece - The budgeted annual indirect costs are divided to budgeted annual quantity of cost allocation base, to calculate ___________?
A. expected indirect cost rate
B. expected direct cost rate
C. budgeted indirect cost rate
D. budgeted direct cost rate
