The cost computed by dividing total manufacturing cost and total manufactured units is known as ____________?

Related Mcqs:

1. If the total manufacturing cost is $60000 and the total units manufactured is 3000 units, then the per unit cost will be ____________?

   A. $40
   B. $20
   C. $60
   D. $80

2. If the total manufacturing cost is $40000 and the total units manufactured is 500 units, then the per unit cost would be __________?

   A. $80
   B. $65
   C. $7
   D. $35

3. If the cost per unit is $50 and the total number of units manufactured in company are 5000, then the total manufacturing cost will be __________?

   A. $220,000
   B. $232,000
   C. $250,000
   D. $25,000

4. If the cost per unit is $70 and the total number of units manufactured in company are 6000, then the total manufacturing cost would be _____________?

   A. $240,000.00
   B. $320,000
   C. $210,000
   D. $420,000

5. If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and ending work in process equivalent units are 5000, then complete equivalent units in current period are _____________?

   A. 1800 units
   B. 1500 units
   C. 1300 units
   D. 1500 units

6. 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

7. If the beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and the completed good units are 8000 then total spoilage will be ____________?

   A. 1200 units
   B. 990 units
   C. 1100 units
   D. 1000 units

8. 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

9. If the total incurred cost in a production process are $30000 and the number of output units are 5000 units, then the units cost will be __________?

   A. $16
   B. $60
   C. $6
   D. $26

10. 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