A. flexible hours
B. actual cost
C. actual quantity
D. actual price
Related Mcqs:
- If the budgeted price of input is $70, actual quantity of input is 250 units and the allowed budgeted quantity of input is 90 units, then efficiency variance will be ___________?
A. $23,800
B. $11,200
C. $12,200
D. $13,200 - If the budgeted price of input is $50, actual quantity of input is 150 units and the allowed budgeted quantity of input is 60 units then efficiency variance will be __________?
A. $4,500
B. $3,500
C. $2,500
D. $1,500 - The difference between actual quantity use and input quantity for output is multiplied with budgeted price to calculate ___________?
A. efficiency deviation
B. efficiency variance
C. budgeted variance
D. usage variance - The difference between actual quantity and budgeted quantity of cost allocation base is classified as __________?
A. fixed overhead efficiency variance
B. variable overhead efficiency variance
C. variable overhead manufacturing variance
D. fixed overhead manufacturing variance - The difference between actual input variance and the budgeted input variance is called __________?
A. price variance
B. actual output price
C. budgeted output price
D. actual selling price - 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 - The budget, which highlights the difference between actual quantity and budgeted quantity is termed as _____________?
A. actual cost budget
B. flexible budget variance
C. inflexible budget
D. hourly budget - If an efficiency variance is 200 units and the actual input quantity is 750 units, then the budgeted input quantity will be ___________?
A. 275 units
B. 125 units
C. 550 units
D. 650 units - An actual input quantity is 200 units and the budgeted input quantity is 50 units, then the efficiency variance will be ___________?
A. 275 units
B. 250 units
C. 150 units
D. 650 units - If the budgeted total cost in fixed overhead is $465200 and the budgeted total quantity is $8750, then budgeted fixed overhead cost per unit will be ____________?
A. $83.17
B. $73.17
C. $53.17
D. $63.17
