A. standard capacity
B. actual capacity
C. practical capacity
D. theoretical costing
Related Mcqs:
- The capacity of the operations in company, which does not consider shutdown periods and interruptions, in operations is considered as ________?
A. normal capacity
B. theoretical costing
C. standard capacity
D. actual capacity - The theoretical capacity of the company considers ideal goal of ___________?
A. normal utilization
B. standard utilization
C. capacity utilization
D. actual utilization - If the capacity utilization and its cost are fixed in product costing, the capacity management is ___________?
A. for short run
B. for long run
C. for one day
D. for few days - The capacity level of operations which is less than theoretical capacity is considered as ___________?
A. practical capacity
B. theoretical costing
C. standard capacity
D. actual capacity - If target operating income is $38000, contribution margin per unit is $400, then the number of units must be sold to earn targeted operating income will be ___________?
A. 65 units
B. 75 units
C. 95 units
D. 85 units - If the contribution margin is $72000 and the operating income is $12000, then the degree of operating leverage would be ___________?
A. 8
B. 7
C. 6
D. 5 - The measuring of capacity levels, in terms of practical and theoretical capacity is classified as _________?
A. capacity write down
B. capacity write up
C. capacity supplied
D. capacity borrowed - The measuring of capacity in terms of normal capacity utilization is also termed as __________?
A. output demanded
B. input demanded
C. capacity supplied
D. capacity borrowed - The difference between master budget capacity and practical capacity is considered as ________?
A. normal used capacity
B. unplanned and unused capacity
C. planned unused capacity
D. unplanned used capacity - The total capacity of producing output, while operating at full efficiency is known as __________?
A. standard capacity
B. actual capacity
C. normal capacity
D. theoretical costing
