A. normal used capacity
B. unplanned and unused capacity
C. planned unused capacity
D. unplanned used capacity
Related Mcqs:
- The measuring of capacity levels, in terms of practical and theoretical capacity is classified as _________?
A. capacity write down
B. capacity write up
C. capacity supplied
D. capacity borrowed - The master budget, which is based on the planned output level at the start of budget period is considered as ____________?
A. static budget
B. varied budget
C. marketing budget
D. methodological budget - The master budget includes all the projections of company’s budget and focuses on __________?
A. serial correlation
B. marketing plan
C. financial plan
D. both B and C - The difference between static budget amount and the flexible budget amount is named as ____________?
A. sales mix variance
B. sales volume variance
C. flexible budget variance
D. static budget variance - The difference between corresponding static budget and flexible budget amount is called ___________?
A. sales volume variance
B. sales mix variance
C. sales quantity variance
D. market share variance - The difference between corresponding static budget and flexible budget amount is called __________?
A. sales volume variance
B. sales mix variance
C. sales quantity variance
D. market share variance - The difference between static budget amount and the flexible budget amount is named as ___________?
A. sales mix variance
B. sales volume variance
C. flexible budget variance
D. static budget variance - The difference between an actual budget and the corresponding amount in static budget is classified as ___________?
A. correspondent budget
B. full budget variance
C. methodology variance
D. static budget variance - The difference between the flexible budget amount and the corresponding static budget amount is classified as ___________?
A. sales revenue variance
B. cost profit variance
C. profit volume variance
D. sales volume variance - The recalculation of demand can be avoided, by using practical capacity while calculation of budgeted fixed manufacturing per unit cost as ___________?
A. denominator
B. numerator
C. multiplier
D. equalizer
