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