A. priced costing
B. actual costing
C. direct costing
D. indirect costing
Related Mcqs:
- In actual costing, an actual quantity of used inputs are multiplied with actual prices to calculate: ___________?
A. fixed direct manufacturing cost
B. variable direct manufacturing cost
C. fixed indirect manufacturing cost
D. variable indirect manufacturing cost - 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 - In normal costing, an actual quantity of cost allocation used base is multiplied to budgeted fixed overhead rates to calculate the ___________?
A. indirect manufacturing overhead cost
B. direct manufacturing overhead cost
C. fixed manufacturing overhead cost
D. variable manufacturing overhead cost - In an actual quantity of cost allocation used, base is multiplied to an actual fixed overhead rates, to calculate ___________?
A. fixed manufacturing overhead cost
B. variable manufacturing overhead cost
C. indirect manufacturing overhead cost
D. direct manufacturing overhead cost - An actual quantity of input use is multiplied to actual prices, to calculate direct variable manufacturing cost in ________?
A. actual costing method
B. normal costing method
C. direct costing method
D. indirect costing method - In the standard costing, the standard quantity allocation is multiplied to standard overhead rates for allocating __________?
A. flexible costs
B. variable costs
C. overhead costs
D. fixed costs - In normal costing, the budgeted rate is multiplied to an actual quantity, which have been used as the allocation base to calculate ___________?
A. budget overhead applied
B. manufacturing overhead applied
C. labor overhead applied
D. none of above - If the budgeted direct labor hours are 3550 and direct labor cost rate is $500 per labor hour, then total direct labor cost would be __________?
A. $1,775,000
B. $1,675,000
C. $1,875,000
D. $1,975,000 - The difference between actual quantity use and input quantity for output is multiplied with budgeted price to calculate ___________?
A. efficiency deviation
B. efficiency variance
C. budgeted variance
D. usage variance - 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
