A. favorable variance
B. unfavorable variance
C. revenue variance
D. cost variance
Related Mcqs:
- The consideration of decreased operating income relative to budgeted amount, in static budget is classified as ____________?
A. revenue variance
B. cost variance
C. favorable variance
D. unfavorable variance - The number of units, must be sold to earn targeted operating income are calculated by dividing the total fixed cost operating income and ____________?
A. marginal cost per unit
B. variable cost per unit
C. fixed cost per unit
D. contribution margin per unit - If total production is 25000 units and target annual operating income is $300000, then target operating income per unit would be ____________?
A. $15
B. $12
C. $16
D. $18 - In operating income strategic analysis, a component which measures the change in operating income attributed to the change in output quantity is classified as ________?
A. internal process component
B. growth component
C. price recovery component
D. productivity component - In operating income strategic analysis, the strategic component which measures change in operating income, attributed for change in price of outputs and inputs is classified as __________?
A. internal process component
B. growth component
C. price recovery component
D. productivity component - 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 - If the target operating income is $84000 and contribution margin per unit is $600, then number of units must be sold to earn targeted operating income, will be __________?
A. 100 units
B. 110 units
C. 120 units
D. 140 units - 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 - The target operating income is multiplied to tax rate and then subtracted from target operating income to calculate _____________?
A. target net cost
B. target net income
C. target net gain
D. target net loss - 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