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Cost Accounting
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Cost Accounting
If the nominal rate is 26% and the inflation rate is 12%, then the real rate can be
13.75%
11.65%
12.50%
13.50%
Author:
rikazzz
Comment
Cost Accounting
The difference between the budgeted amounts and the actual results is classified as
standard deviation
variances
mean average
weighted average
Author:
rikazzz
Comment
Cost Accounting
If the fixed cost is $40000 and the contribution margin per unit is $800 per unit, then the breakeven of units will be
60 units
30 units
50 units
70 units
Author:
rikazzz
Comment
Cost Accounting
___________ are future costs that effect the current management decision.
Sunk Cost
Standard Cost
Relevant Cost
Irrelevant Cost
Author:
rikazzz
Comment
Cost Accounting
In financial accounting, an emphasis and focus is considered as
communication oriented
bank oriented
future oriented
past oriented
Author:
rikazzz
Comment
Cost Accounting
If the contribution margin is $15000 and the units sold are 500 units, then the contribution margin per unit would be
$20 per unit
$30 per unit
$50 per unit
$40 per unit
Author:
rikazzz
Comment
Cost Accounting
If the selling price is $5000, the contribution margin per unit is $1000, then the contribution margin percentage will be
12%
20%
5%
15%
Author:
rikazzz
Comment
Cost Accounting
In which of the following center FOH cost NOT incurred:
Production center
Serve center
General cost center
Head office rent + Factory property tax + factory small tools
Author:
rikazzz
Comment
Cost Accounting
If the selling price is $5000, variable manufacturing cost per unit is $1500 and variable marketing cost per unit is $500, then contribution margin per unit will be
$7,000
$3,000
$4,000
$5,000
Author:
rikazzz
Comment
Cost Accounting
In quantitative analysis of estimating cost function, the last and foremost step is to
evaluate variable driver
evaluate cost driver
evaluate price driver
evaluate demand driver
Author:
rikazzz
Comment
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