Support department cost allocation method which makes no difference between variable and fixed costs is classified as ___________?

Related Mcqs:

1. The method which divides the support department cost into two dimensions such as fixed and variable cost pool is classified as ___________?

   A. sales mix allocation method B. dual-rate cost-allocation method C. single rate cost allocation method D. quantity variance allocation method...

2. If the cost of indirect support labor is $5000, equipment maintenance setup cost is $7000 and machinery leasing cost is $4000 then variable fixed cost will be ___________?

   A. $16,000 B. $12,000 C. $18,000 D. $21,000...

3. The method, which allocates the cost of support department, to operating and support departments is known as ___________?

   A. indirect method B. direct method C. step down method D. reciprocal method...

4. The costs, which consist of interdepartmental cost allocations plus cost of support department are classified as ___________?

   A. complete reciprocal costs B. artificial costs C. operating costs D. flexible operating costs...

5. 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...

6. 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...

7. 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...

8. The method, which allocates cost of support department for operating departments by recognizing all the mutual services provided is classified as ___________?

   A. indirect method B. direct method C. step down method D. reciprocal method...

9. If the total setup cost is $42000 and fixed setup cost is $17000, then the variable fixed cost would be ____________?

   A. $59,000 B. $25,000 C. $15,000 D. $39,000...

10. If the total setup cost is $35000 and fixed setup cost is $19000, then the variable fixed cost would be _____________?

    A. $16,000 B. $54,000 C. $64,000 D. $74,000...