A. adjusted labor utilization
B. unadjusted labor utilization
C. material utilization
D. capacity utilization
Related Mcqs:
- If the budgeted fixed cost is $55000 and budgeted fixed cost is $55 per unit, then budgeted denominator level is __________?
A. 2500 units
B. 2000 units
C. 1000 units
D. 1500 units - If the budgeted fixed cost is $48000 and per unit budgeted denominator level is 1200 units, then budgeted fixed cost would be __________?
A. $50
B. $45
C. $55
D. $40 - If the budgeted fixed cost is $40000 and budgeted fixed cost is $16 per unit, then budgeted denominator level will be __________?
A. 3500 units
B. 2500 units
C. 3900 units
D. 4900 units - The budgeted fixed manufacturing cost is divided by budgeted fixed manufacturing cost per unit to calculate : __________?
A. fixed material price
B. variable materials price
C. fixed production units
D. budgeted production units - If the budgeted fixed cost is $26000, per unit budgeted denominator level is 1300 units, then budgeted fixed cost will be ___________?
A. $50
B. $30
C. $20
D. $40 - 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 - If the fixed budgeted manufacturing cost is $35000 and the budgeted production units are 7000, then budgeted fixed manufacturing cost per unit will be ___________?
A. $20
B. $5
C. $10
D. $15 - To calculate budgeted fixed manufacturing cost per unit, the fixed budgeted manufacturing costs are divided to _____________?
A. budgeted production units
B. indirect production units
C. input material units
D. accrued production units - In variable costing, the variable manufacturing and fixed manufacturing cost focus on __________?
A. distinction
B. similarities
C. increase in units
D. decrease in units - If the budgeted annual manufacturing indirect cost is $2250000 and the cost allocation base is 2800 labor hour, then budgeted manufacturing overhead rate will be ___________?
A. $803.571 per labor hour
B. $805 per labor hour
C. $905 per labor hour
D. $802 per labor hour
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