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Cost Accounting
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Cost Accounting
The contribution margin is $34000 and the operating income is $12000, then the degree of operating leverage will be
4.84
2.84
3.84
5.84
Author:
rikazzz
Comment
Cost Accounting
The budgeted fixed manufacturing cost for per unit, which is used to measure per unit cost of supplying is called
indirect labor
capacity
raw material
direct labor
Author:
rikazzz
Comment
Cost Accounting
In manufacturing settings, the budgeted fixed overhead rate is classified as
production numerator level
production denominator level
production cost level
production fixed level
Author:
rikazzz
Comment
Cost Accounting
If the actual input price is $150 and the budgeted input price is $80, then the price variance will be
$130
$70
$150
$80
Author:
rikazzz
Comment
Cost Accounting
If an actual result in static budget is $2500 and the corresponding budgeted amount is $2200, then the static budget variance will be
$3,000
$300
$4,700
$4,500
Author:
rikazzz
Comment
Cost Accounting
If the fixed cost is $30000 and the contribution margin per unit is $600 per unit, then the breakeven in units will be
50 units
60 units
70 units
65 units
Author:
rikazzz
Comment
Cost Accounting
In operating income strategic analysis, the strategic component which measures change in cost attributed to price of input in current year, relative to price of input material in last year, can be classified as
internal process component
growth component
price recovery component
productivity component
Author:
rikazzz
Comment
Cost Accounting
If the variable cost per unit is $25 and the quantity of units sold is 5000, then the total variable cost would be
$155,000
$125,000
$135,000
$145,000
Author:
rikazzz
Comment
Cost Accounting
The third step in developing operating budget is to
choose the budgeting period
select allocation bases
identify variable overhead cost
compute the per unit rate
Author:
rikazzz
Comment
Cost Accounting
If the budgeted direct labor hours are 3550 and direct labor cost rate is $500 per labor hour, then total direct labor cost would be
$1,775,000
$1,675,000
$1,875,000
$1,975,000
Author:
rikazzz
Comment
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