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Cost Accounting
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Cost Accounting
A technique, which accumulates and tracks the costs of business function in value chain attributed to each market, offering from R&D to final customer support, is called]
product life cycle
life cycle budgeting
life cycle costing
target costing
Author:
rikazzz
Comment
Cost Accounting
The costs incur for defective products, before their shipment to customers can be categorized as
prevention costs
external failure costs
appraisal costs
internal failure costs
Author:
rikazzz
Comment
Cost Accounting
The contribution per unit is $1200 and the number of units sold is $80, then the contribution margin would be
$9,650
$96,000
$15
$9,600
Author:
rikazzz
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Cost Accounting
Service department costs should be allocated to:
Only service department
Only production departments
Both production and service department
None of the production and service departments
Author:
rikazzz
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Cost Accounting
If an actual indirect cost incurred is $25000 and the indirect cost allocated is $23000, then the over allocated indirect cost would be
$48,000
−$2000
$2,000
−$48000
Author:
rikazzz
Comment
Cost Accounting
An example of qualitative factor is
employee morale
cost of materials
cost of workers
cost of marketing
Author:
rikazzz
Comment
Cost Accounting
The purchase order lead time is multiplied to the number of units sold per unit of time, to calculate
carrying costs
relevant total costs
economic order quantity
reorder point
Author:
rikazzz
Comment
Cost Accounting
The companies that buy the raw materials and convert them into the finished goods for customers are a part of
manufacturing sector companies
merchandising sector companies
service sector companies
raw material companies
Author:
rikazzz
Comment
Cost Accounting
While calculating the EOQ, number of orders is calculated by:
Multiplying the required units with cost per order
Dividing required unit by ordered quantity
Multiplying the required units with ordered quantity
Multiplying the ordered quantity with cost per order
Author:
rikazzz
Comment
Cost Accounting
Brutus Company manufactures glass bottles. The company expects to sell 500,000 bottles next year. The budgeted ending inventory this year is 15,000 bottles and the desired ending inventory for next year is 12,000 bottles. It takes 5 pounds of sand to produce one bottle. The ending inventory of sand this year is expected to be 200,000 pounds, and the desired ending inventory next year is 100,000 pounds. The amount of direct material purchases is expected to be:
2,385,000 pounds
2,465,000 pounds
2,585,000 pounds
2,600,000 pounds
Author:
rikazzz
Comment
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