A. favorable volume variance
B. profit volume variance
C. cost volume variance
D. production volume variance
Related Mcqs:
- In overhead cost variance analysis, the fixed overhead does not include ______________?
A. efficiency variance
B. unfavorable variance
C. production volume variance
D. favorable variance - If an actual variable quantity is 50, the actual and budgeted overhead cost of allocation is $7550 and $4500 respectively, then the variable overhead spending variance could be __________?
A. $182,500
B. $152,500
C. $162,500
D. $172,500 - If an actual variable quantity is 70, the actual and budgeted overhead cost of allocation is $8650 and $3500 respectively, then the variable overhead spending variance will be __________?
A. $660,500
B. $560,500
C. $460,500
D. $360,500 - The difference between actual variable overhead cost and flexible budget variable overhead amount is termed as __________?
A. overhead flexible budget variance
B. overhead fixed budget variance
C. overhead flexible cost variance
D. overhead flexible price variance - 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 - In flexible budget analysis, the variable overhead flexible budget variance is equal to _________?
A. fixed cost-variable budget amount
B. actual cost-flexible budget amount
C. variable cost-allocated amount
D. actual cost-variable amount - If fixed overhead allocated for actual output units is $25000 and the production volume variance is $9000, then budgeted fixed overhead will be _____________?
A. $34,000
B. $24,000
C. $16,000
D. $18,000 - The variable overhead flexible budget variance is added to flexible budget amount to calculate _____________?
A. actual cost incurred
B. fixed cost incurred
C. variable cost incurred
D. manufacturing cost incurred - If the budgeted total cost in fixed overhead is $465200 and the budgeted total quantity is $8750, then budgeted fixed overhead cost per unit will be ____________?
A. $83.17
B. $73.17
C. $53.17
D. $63.17
