The method which determines weights of cost allocation by considering cost of each user, as separate entity is known as __________?

Related Mcqs:

1. The cost object user, who is ranked first in incremental cost allocation method is known as _________?

   A. First incremental user
   B. primary user
   C. secondary user
   D. second incremental user

2. In incremental cost allocation method, the cost object user who is ranked second in ranking order is known as ____________?

   A. First incremental user
   B. primary user
   C. secondary user
   D. second incremental user

3. In stand-alone revenue-allocation method, the type of weights available for this method are ____________?

   A. selling prices as weights
   B. unit costs as weights
   C. physical units as weights
   D. all of above

4. In incremental cost allocation method, the cost object user who is ranked third in ranking order is classified as ____________?

   A. First incremental user
   B. primary user
   C. secondary user
   D. second incremental user

5. 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

6. 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%

7. 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%

8. 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

9. If the budgeted annual indirect cost is $85000 and budgeted annual quantity of cost allocation base is $7500, then budgeted indirect cost rate would be __________?

   A. 112.34 per piece
   B. 113.34 per piece
   C. 111.34 per piece
   D. 110.34 per piece

10. If the budgeted indirect cost is $225 and the budgeted cost allocation base is $750 per hour, then the annual indirect cost (budgeted) would be __________?

    A. $168,750
    B. $148,570
    C. $186,750
    D. $125,680