A. standard capacity
B. actual capacity
C. normal capacity
D. theoretical costing
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Related Mcqs:
- 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...
- The number of units, must be sold to earn targeted operating income are calculated by dividing the total fixed cost operating income and ____________?
- A. marginal cost per unit B. variable cost per unit C. fixed cost per unit D. contribution margin per unit...
- If total production is 25000 units and target annual operating income is $300000, then target operating income per unit would be ____________?
- A. $15 B. $12 C. $16 D. $18...
- If after-tax operating income is $185000, weighted average cost of capital is 11%, total assets are $485000 and total liabilities are $367000, then economic value added would be __________?
- A. $142,020 B. $172,020 C. $162,020 D. $152,020...
- The measuring of capacity in terms of normal capacity utilization is also termed as __________?
- A. output demanded B. input demanded C. capacity supplied D. capacity borrowed...
- In absorption costing, the managers may increase operating income by producing ____________?
- A. more sales B. more inventory units C. less inventory units D. less sales...
- Total cost of producing similar products divided by number of units produced is a technique known as ____________?
- A. sale costing system B. job costing system C. price costing system D. process costing system...
- If target operating income is $45000 and contribution margin per unit is $500, then number of units must be sold to earn targeted operating incomes will be __________?
- A. 100 units B. 90 units C. 110 units D. 120 units...
- 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...
- If the budgeted quantity of output unit is 450 and budgeted overhead fixed cost is $250, then budgeted fixed overhead output unit will be __________?
- A. $142,500 B. $112,500 C. $122,500 D. $132,500...
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