Capacity Analysis and Inventory Costing

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

A. variable quantity
B. fixed quantity
C. price
D. expense

A. adjusted labor utilization
B. unadjusted labor utilization
C. material utilization
D. capacity utilization

A. denominator level choices
B. numerator level choices
C. normal level choices
D. standard level choices

A. inventory margin
B. sales margin
C. Gross margin
D. production margin

A. profit point
B. breakeven point
C. production point
D. cost point

A. indirect labor
B. capacity
C. raw material
D. direct labor

A. allocation approach
B. unadjusted approach
C. proration approach
D. adjusted approach

A. master budget capacity utilization
B. finite cost utilization
C. infinite cost utilization
D. infinite budget capacity utilization

A. unadjusted cost approach
B. adjusted allocation rate approach
C. unadjusted allocation approach
D. adjusted cost approach