The fixed rate of calculation is based on the _________?

Related Mcqs:

1. In Variable Costing Method, the fixed manufacturing cost in the calculation period is treated as _________?

   A. variable quantity
   B. fixed quantity
   C. price
   D. expense

2. 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

3. If the fixed overhead allocated for actual output unit is $9800 and budgeted fixed overhead is $22000, then production volume variance would be _________?

   A. $31,800
   B. $12,300
   C. $12,200
   D. $41,800

4. 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

5. 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

6. 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

7. 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

8. 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

9. 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

10. 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