A. master budget capacity utilization
B. finite cost utilization
C. infinite cost utilization
D. infinite budget capacity utilization
Related Mcqs:
- The capacity utilization of the business, to satisfy average customer demand over a specific period of time is classified as ____________?
A. seasonal capacity utilization
B. normal capacity utilization
C. standard capacity utilization
D. theoretical capacity utilization - 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 - 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 - If the static budget is $405000 and the flexible budget amount is $620000, then the sales budget variance will be ___________?
A. $215,000
B. $315,000
C. $415,000
D. $515,000 - If the static budget is $208000 and the flexible budget amount is $305000, then the sales budget variance will be ___________?
A. $67,000
B. $97,000
C. $57,000
D. $47,000 - 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 - An amount of available capacity other than employed capacity, to meet the customer’s demand, is classified as _________?
A. targeted capacity
B. budgeted capacity
C. recovery capacity
D. unused capacity - An average figure, for particular period which provides zero meaning feedback to marketing manager, is termed as ____________?
A. normal capacity utilization
B. abnormal capacity utilization
C. standard capacity utilization
D. infinite capacity utilization - If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and units completed in current period are 4000, then ending work in process equivalent units will be ___________?
A. 1800 units
B. 2300 units
C. 10300 units
D. 1500 units - If the sales budget variance for operating income is $68000 and the static budget amount is $19000, then flexible budget amount will be ____________?
A. $47,000
B. $57,000
C. $87,000
D. $97,000