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Cost Accounting
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Cost Accounting
The method which divides the support department cost into two dimensions such as fixed and variable cost pool is classified as
sales mix allocation method
dual-rate cost-allocation method
single rate cost allocation method
quantity variance allocation method
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rikazzz
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Cost Accounting
The hierarchy which is based on different types of cost allocation and drivers, to categorize cost pool activity is classified as
cost hierarchy
price hierarchy
activity hierarchy
purpose hierarchy
Author:
rikazzz
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Cost Accounting
The quantitative expression, of action plan by the management of the firm for a specified period of time is classified as
complexity
process
budget
batching
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rikazzz
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Cost Accounting
The fixed cost is added to target operating income and then divided to contribute margin per unit to calculate
quantity of units required to sold
selling of units
sold units
contributed units
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rikazzz
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Cost Accounting
The conversion cost is $2000 and the manufacturing overhead cost is $7000, then the direct manufacturing labor cost will be
$27,000
$13,000
$130,000
$29,500
Author:
rikazzz
Comment
Cost Accounting
Under absorption costing, the magnitude for favorable volume production variance is affected by the choice of
unplanned level
budgeting level
numerator level
denominator level
Author:
rikazzz
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Cost Accounting
If the fixed cost is $20000, the target operating income is $10000 and the contribution margin per unit is $1200 then required units to be sold will be
55 units
45 units
35 units
25 units
Author:
rikazzz
Comment
Cost Accounting
The division of all the costs related to customers on the basis of different cost allocation bases or cost drivers are called
customer cost hierarchy
customer profitability hierarchy
treasury costing hierarchy
partial costing hierarchy
Author:
rikazzz
Comment
Cost Accounting
The cost function, in which the graph of total cost would not result in straight line is classified as
nonlinear cost function
linear cost function
linear price function
nonlinear price function
Author:
rikazzz
Comment
Cost Accounting
In estimation of cost functions, the variations in a single activity level represents the
related total costs
related fixed cost
related variable cost
related per unit cost
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rikazzz
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