A. practical capacity
B. theoretical costing
C. standard capacity
D. actual capacity
0
In Variable Costing Method, the fixed manufacturing cost in the calculation period is treated as _________?
0
The denominator of the fixed manufacturing cost rate is __________?
A. variable quantity
B. fixed quantity
C. price
D. expense
0
The product capacity and costing, performance evaluation and regulatory requirements are the purposes of ___________?
A. adjusted labor utilization
B. unadjusted labor utilization
C. material utilization
D. capacity utilization
0
An income statement in absorption costing follows the format of ___________?
A. denominator level choices
B. numerator level choices
C. normal level choices
D. standard level choices
0
In absorption costing, the contribution margin per unit, fixed operating and manufacturing costs are all the dependents of ___________?
A. inventory margin
B. sales margin
C. Gross margin
D. production margin
0
The budgeted fixed manufacturing cost for per unit, which is used to measure per unit cost of supplying is called ___________?
A. profit point
B. breakeven point
C. production point
D. cost point
0
An approach in which, the over allocated and under allocated is spread in, ending balance of finished goods control, is called ___________?
A. indirect labor
B. capacity
C. raw material
D. direct labor
0
The capacity utilization of the business, to satisfy average customer’s demand, for current budget period of time is termed as ___________?
A. allocation approach
B. unadjusted approach
C. proration approach
D. adjusted approach
0
An approach in which restating the amounts, in general ledgers by using actual cost rates, is classified as __________?
A. master budget capacity utilization
B. finite cost utilization
C. infinite cost utilization
D. infinite budget capacity utilization
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