A. standard capacity
B. actual capacity
C. normal capacity
D. theoretical costing
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