A. machine hours
B. flexible hours
C. variable hours
D. fixed hours
Related Mcqs:
- 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 - If the budgeted cost in indirect cost pool is $144500 and total quantity of cost allocation base is $165500, then the budgeted indirect cost rate will be __________?
A. 67.30%
B. 87.31%
C. 55.50%
D. 45.50% - If the budgeted cost in indirect cost pool is $139600 and total quantity of cost allocation base is $155600, then the budgeted indirect cost rate would be __________?
A. 69.72%
B. 79.72%
C. 99.75%
D. 89.72% - 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 - The budgeted total cost in indirect cost pool, is divided by budgeted total quantity of the cost allocation base, is calculated by _________?
A. budgeted direct cost rate
B. budgeted indirect cost rate
C. expected indirect cost rate
D. direct budget percentage - If the budgeted annual indirect cost is $60000, budgeted annual quantity of cost allocation base is $3600, then budgeted indirect cost rate will be __________?
A. 15.67 per piece
B. 16.67 per piece
C. 14.67 per piece
D. 13.67 per piece - If the budgeted annual indirect cost is $85000 and budgeted annual quantity of cost allocation base is $7500, then budgeted indirect cost rate would be __________?
A. 112.34 per piece
B. 113.34 per piece
C. 111.34 per piece
D. 110.34 per piece - If the budgeted indirect cost arte is $115 and the budgeted cost allocation base is $830 per hour, then the annual indirect cost (budgeted) will be ___________?
A. $93,450
B. $94,560
C. $96,450
D. $95,450 - If the budgeted indirect cost is $225 and the budgeted cost allocation base is $750 per hour, then the annual indirect cost (budgeted) would be __________?
A. $168,750
B. $148,570
C. $186,750
D. $125,680
