A. First incremental user
B. primary user
C. secondary user
D. second incremental user
Related Mcqs:
- In incremental cost allocation method, the cost object user who is ranked second in ranking order is known as ____________?
A. First incremental user
B. primary user
C. secondary user
D. second incremental user - In incremental cost allocation method, the cost object user who is ranked third in ranking order is classified as ____________?
A. First incremental user
B. primary user
C. secondary user
D. second incremental user - The third ranked product in incremental revenue-allocation method is known as _________?
A. primary product
B. First incremental product
C. Second incremental product
D. Third incremental product - The second ranked product in incremental revenue allocation method is termed as __________?
A. primary product
B. First incremental product
C. Second incremental product
D. Third incremental product - The first ranked product, in incremental revenue allocation method, is classified as ___________?
A. primary product
B. First incremental product
C. Second incremental product
D. Third incremental product - The method which determines weights of cost allocation by considering cost of each user, as separate entity is known as __________?
A. bundled products allocation method
B. variable cost allocation method
C. stand-alone cost allocation method
D. incremental cost allocation method - According to incremental method, the party which receives the highest ranking in allocation of common cost is classified as ____________?
A. Third incremental party
B. second incremental party
C. primary party
D. First incremental party - 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 relevant opportunity cost of capital is $2950 and the relevant carrying cost of inventory is $6700, then the relevant incremental cost will be _____________?
A. $9,650
B. $2,350
C. $3,750
D. $2,750
