Capacity Analysis and Inventory Costing

A. capacity used
B. capacity available
C. capacity utilization
D. downward demand

A. 65 units
B. 75 units
C. 95 units
D. 85 units

A. higher income
B. zero dividends
C. negative income value
D. lower income

A. write off variance approach
B. write in variance approach
C. adjusted variance approach
D. unadjusted variance approach

A. unit level of production
B. unit level of sales
C. chosen denominator level
D. all of above

A. $95,000
B. $235,000
C. $295,000
D. $195,000

A. quantity of units sold
B. quantity of units manufactured
C. increase in units sold
D. decrease in units sold

A. present period
B. future period
C. yearly period
D. monthly period

A. negative income value
B. lower income
C. higher income
D. zero dividends

A. recording of liabilities
B. costing of current assets
C. costing of machinery
D. costing of inventories