A. variable quantity
B. fixed quantity
C. price
D. expense
Related Mcqs:
- In variable costing, the variable manufacturing and fixed manufacturing cost focus on __________?
A. distinction
B. similarities
C. increase in units
D. decrease in units - In throughput costing, the variable manufacturing overhead and direct manufacturing labor cost must be treated as ___________?
A. accrual cost
B. incurred cost
C. period costs
D. setup costs - 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 costing method, in which the variable manufacturing costs are treated as inventoriable cost is called ___________?
A. manufacturing costing
B. absorption costing
C. variable costing
D. labor costing - The method of inventory costing, in which all variable and fixed manufacturing cost is considered as inventoriable cost can be termed as __________?
A. absorption costing
B. variable costing
C. fixed costing
D. manufacturing cost - The budgeted fixed manufacturing cost is divided by budgeted fixed manufacturing cost per unit to calculate : __________?
A. fixed material price
B. variable materials price
C. fixed production units
D. budgeted production units - The fixed budgeted manufacturing cost is $45000 and the budgeted production units are 900, then budgeted fixed manufacturing cost per unit will be ____________?
A. $200
B. $150
C. $50
D. $100 - If the fixed budgeted manufacturing cost is $35000 and the budgeted production units are 7000, then budgeted fixed manufacturing cost per unit will be ___________?
A. $20
B. $5
C. $10
D. $15 - The fixed manufacturing cost under variable costing is ____________?
A. inventoriable
B. non-inventoriable
C. high dividend
D. low dividend - 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