A. customer cost hierarchy
B. customer profitability hierarchy
C. treasury costing hierarchy
D. partial costing hierarchy
Related Mcqs:
- The division of all the costs related to customers on the basis of different cost allocation bases or cost drivers are called ___________?
A. customer cost hierarchy
B. customer profitability hierarchy
C. treasury costing hierarchy
D. partial costing hierarchy - The hierarchy which is based on different types of cost allocation and drivers, to categorize cost pool activity is classified as __________?
A. cost hierarchy
B. price hierarchy
C. activity hierarchy
D. purpose hierarchy - 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 - 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 - In master budgeting, the cost drivers for manufacturing overhead costs are ___________?
A. direct manufacturing labor-hours
B. setup labor-hours
C. budgeted labor-hours
D. both a and b - 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 - The method of estimation of cost function, by making the opinions and analysis about cost and cost drivers is classified as ______?
A. conference method
B. inference method
C. pricing method
D. manufacturing 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% - If the budgeted cost in indirect cost pool is $139600 and total quantity of cost allocation base is $155600, then the budgeted indirect cost rate would be __________?
A. 69.72%
B. 79.72%
C. 99.75%
D. 89.72% - If the budgeted indirect cost arte is $115 and the budgeted cost allocation base is $830 per hour, then the annual indirect cost (budgeted) will be ___________?
A. $93,450
B. $94,560
C. $96,450
D. $95,450
