A. abnormal spoilage
B. Gross weighted spoilage
C. inventoriable spoilage
D. partial spoilage
Related Mcqs:
- If the units of normal spoilage are 150 and the total good units manufactured are 1500, then the normal spoilage rate would be __________?
A. 14%
B. 15%
C. 10%
D. 12% - The units of normal spoilage are divided to total completed units, rather than total actual produced units to calculate ____________?
A. normal spoilage rates
B. abnormal spoilage rates
C. normal scrap rates
D. abnormal scrap rates - Total transferred-out cost plus normal spoilage is divided by number of goods units produced, to calculate ___________?
A. cost per good units transferred out
B. cost per good units transferred in
C. revenue per good units transferred out
D. revenue per good units transferred in - The total revenues is subtracted from total variable costs to calculate ___________?
A. revenue margin
B. variable margin
C. contribution margin
D. divisor margin - The total available assets are subtracted from idle assets to calculate
A. market equity
B. total assets employed
C. total assets available
D. stockholders’ equity - In process and job costing system, the normal spoilage cost is considered as ___________?
A. conversion costs
B. sunk costs
C. inventoriable costs
D. non inventoriable costs - The target operating income is multiplied to tax rate and then subtracted from target operating income to calculate _____________?
A. target net cost
B. target net income
C. target net gain
D. target net loss - The subtracted flexible budget amount can form an actual result to calculate _____________?
A. unstated budget variance
B. flexible budget variance
C. constant budget variance
D. static budget variance - An actual selling price is subtracted from budgeted selling price, and then multiplied to actual sold units to calculate _____________?
A. profit variance
B. investment variance
C. cost variance
D. selling price variance - The rupee amount for required return of investment is subtracted from income to calculate _____________?
A. net income
B. after tax income
C. residual income
D. operating income
