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Cost Accounting
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Cost Accounting
An availability of financial information, to oversee operations and system of accounting is known as
manager ship
controllership
proprietorship
functional line
Author:
rikazzz
Comment
Cost Accounting
Wages for staff maintaining machines in factory would be classed as:
Direct labor
Factory indirect expenses
Administration expenses
Direct materials
Author:
rikazzz
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Cost Accounting
The budgeted total direct labor cost is divided with budgeted total direct labor, to calculate
budgeted indirect labor cost rate
expected direct labor cost rate
budgeted direct labor cost rate
expected indirect labor cost rate
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rikazzz
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Cost Accounting
If the budgeted revenue is $20000 and the breakeven revenue is $15000, then the margin of safety will be
$35,000
$13,000
$5,000
$10,000
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rikazzz
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Cost Accounting
According to net present value, the projects that would be acceptable must have a
negative net present value
zero net present value
positive net present value
both b and c
Author:
rikazzz
Comment
Cost Accounting
If the production is less than sales so, an operating income under absorption costing will be called
higher income
zero dividends
negative income value
lower income
Author:
rikazzz
Comment
Cost Accounting
The total costs incur in a production process, is divided by total number of output units, to calculate the
cost of indirect labor
cost of direct labor
cost of direct material
unit costs
Author:
rikazzz
Comment
Cost Accounting
If the budgeted fixed cost is $48000 and per unit budgeted denominator level is 1200 units, then budgeted fixed cost would be
$50
$45
$55
$40
Author:
rikazzz
Comment
Cost Accounting
If the budgeted input price is $80 and the price variance is $40, then an actual price will be
$20
$120
$40
$60
Author:
rikazzz
Comment
Cost Accounting
Considering two fiscal years 2013 and 2014, an input price in 2013 and 2014 are $9 and $11 per unit respectively and input required units in 2013 to produce output in 2014 are 30000 units, then cost effect of price recovery will be
$60,000
$6,000
$65,000
$6,500
Author:
rikazzz
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