The hierarchy which is based on different types of cost allocation and drivers, to categorize cost pool activity is classified as __________?

Related Mcqs:

1. 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

2. 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%

3. 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%

4. The cost pool category, which have the similar cause and effect relationship, with each cost driver uses as an allocation base is classified as __________?

   A. heterogeneous price pool
   B. homogenous cost pool
   C. heterogeneous cost pool
   D. homogenous price pool

5. The budgeted total cost in indirect cost pool, is divided by budgeted total quantity of the cost allocation base, is calculated by _________?

   A. budgeted direct cost rate
   B. budgeted indirect cost rate
   C. expected indirect cost rate
   D. direct budget percentage

6. 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

7. 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

8. In an activity based cost system; an activity/unit of work or task with differentiated purposes will be classified as __________?

   A. different task
   B. purpose cost
   C. an activity
   D. an allocation cost

9. The total indirect cost in the pool by an actual quantity of cost allocation base, is used to calculate ____________?

   A. actual manufacturing overhead rate
   B. manufacturing overhead costs
   C. overhead rate
   D. direct rate

10. 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