A. cause for exceeding budget
B. cause of less employment
C. fixed cost variation
D. variable cost variation
Related Mcqs:
- An accounting approach, in which the expected benefits exceed the expected cost is classified as ___________?
A. benefit approach
B. cost approach
C. cost-benefit approach
D. accounting approach - The budget which calculates the expected revenues and expected costs, based on the actual output quantity is named as __________?
A. flexible budget
B. fixed budget
C. variable budget
D. multiplied budget - In operating income strategic analysis, a component which measures the change in operating income attributed to the change in output quantity is classified as ________?
A. internal process component
B. growth component
C. price recovery component
D. productivity component - In operating income strategic analysis, the strategic component which measures change in operating income, attributed for change in price of outputs and inputs is classified as __________?
A. internal process component
B. growth component
C. price recovery component
D. productivity component - If target operating income is $38000, contribution margin per unit is $400, then the number of units must be sold to earn targeted operating income will be ___________?
A. 65 units
B. 75 units
C. 95 units
D. 85 units - If the contribution margin is $72000 and the operating income is $12000, then the degree of operating leverage would be ___________?
A. 8
B. 7
C. 6
D. 5 - The process of ensuring preventive measure to be done in all machines is classified as _________?
A. potential price response
B. potential cost response
C. potential budget response
D. potential management response - The costs such as book value of old machines are $25000 can be a classified as an example of ____________?
A. salvages
B. relevant
C. irrelevant
D. depreciated cost - In accounting, the possibility of deviation of actual amount from an expected amount is classified as ___________?
A. contribution
B. certainty
C. uncertainty
D. margin - If the target operating income is $84000 and contribution margin per unit is $600, then number of units must be sold to earn targeted operating income, will be __________?
A. 100 units
B. 110 units
C. 120 units
D. 140 units
