A. −$13500
B. $4,500
C. −$4500
D. $13,500
Capacity Analysis and Inventory Costing
Capacity Analysis and Inventory Costing
A. upper limit
B. lower limit
C. zero limit
D. minimal cost
A. normal used capacity
B. unplanned and unused capacity
C. planned unused capacity
D. unplanned used capacity
A. $50
B. $45
C. $55
D. $40
A. $2.5 per unit
B. $1.5 per unit
C. $3.5 per unit
D. $5.5 per unit
A. normal capacity
B. theoretical costing
C. standard capacity
D. actual capacity
A. must be inventoriable
B. must exist
C. must not exist
D. non-inventoriable
A. normal utilization
B. standard utilization
C. capacity utilization
D. actual utilization
A. spiral capacity
B. supply capacity
C. demand capacity
D. practical capacity
A. production volume variance
B. cost volume variance
C. profit volume variance
D. fixed cost variance
