A. dependent cost
B. independent cost
C. incremental cost
D. differential cost
Related Mcqs:
- The difference that exists between total revenues, can be earned from two different alternatives is termed as ________?
A. independent revenue
B. incremental revenue
C. differential revenue
D. dependent revenue - Considering the relationship of variables, the relationship in which the activity cost is included in the dependent variable, which has similar cost driver is classified as __________?
A. heterogeneous relationship
B. extreme relationship
C. no homogeneous relationship
D. homogeneous relationship - The slope coefficient is 0.75 and the difference in machine hours is $65000, then difference in cost would be ___________?
A. $86,667
B. $48,750
C. $85,000
D. $55,000 - If the cost of indirect support labor is $5000, equipment maintenance setup cost is $7000 and machinery leasing cost is $4000 then variable fixed cost will be ___________?
A. $16,000
B. $12,000
C. $18,000
D. $21,000 - If the slope coefficient is 0.60 and the difference in machine hours is $50000, then difference in cost can be __________?
A. $68,700
B. $58,700
C. $30,000
D. $83,333.34 - 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 - 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 dependent variable cost pool, the relationship between individual cost items and cost drivers can be classified as ___________?
A. non homogeneous relationship
B. homogeneous relationship
C. an internal relationship
D. an extreme relationship - Estimation of cost functions of an ignoring information from all points, but considering two observation points, can be classified as _________?
A. disadvantage of low high method
B. disadvantage of high low method
C. advantage of high low method
D. advantage of low high method - If the budgeted cost in indirect cost pool is $144500 and total quantity of cost allocation base is $165500, then the budgeted indirect cost rate will be __________?
A. 67.30%
B. 87.31%
C. 55.50%
D. 45.50%
