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Cost Accounting
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Cost Accounting
If target operating income is $38000, contribution margin per unit is $400, then the number of units must be sold to earn targeted operating income will be
65 units
75 units
95 units
85 units
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rikazzz
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Cost Accounting
An average unit cost, applicable to each similar produced unit is classified as
per unit cost
per post cost
per price cost
application cost
Author:
rikazzz
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Cost Accounting
If the per unit budget per unit cost is $200 and budgeted production units are 350, then fixed budgeted manufacturing costs will be
$40,000
$60,000
$70,000
$50,000
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rikazzz
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Cost Accounting
Industrial engineering method is used to analyze the relationship between
marketing and financing
price and costs
input and output
units and batches
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rikazzz
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Cost Accounting
The difference between master budget capacity and practical capacity is considered as
normal used capacity
unplanned and unused capacity
planned unused capacity
unplanned used capacity
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rikazzz
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Cost Accounting
The third step in process costing system is to
summarize flow of output
compute output in units
summarize total costs
compute cost for each equivalent unit
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rikazzz
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Cost Accounting
In flexible budget analysis, the variable overhead flexible budget variance is equal to
fixed cost-variable budget amount
actual cost-flexible budget amount
variable cost-allocated amount
actual cost-variable amount
Author:
rikazzz
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Cost Accounting
In an income statement, when costs become cost of sold goods and manufactured products are sold, such costs are
inventoriable costs
finished costs
factory overhead costs
manufacturing overhead costs
Author:
rikazzz
Comment
Cost Accounting
The costs that are incurred to find manufactured products, which does not meet specifications are called
prevention costs
external failure costs
appraisal costs
internal failure costs
Author:
rikazzz
Comment
Cost Accounting
If the variable overhead flexible budget variance is $37000 and the flexible budget amount is $10000, then the actual incurred costs would be
$27,000
$25,000
$47,000
$57,000
Author:
rikazzz
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