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Cost Accounting
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Cost Accounting
The forth step in process costing system is to
summarize total costs
compute cost for each equivalent unit
summarize flow of output
compute output in units
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Cost Accounting
The fifth step in quantitative analysis of estimating cost function is to
estimate cost function
estimate price function
estimate supply function
estimate demand function
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Cost Accounting
The system in an organization that articulates the purpose, mission and core values of a company is classified as
interactive control system
belief system
boundary system
diagnostic control system
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Cost Accounting
A process by which employees can make decisions is divided by total number of processes to calculate
employee turnover ratio
employee empowerment ratio
employee satisfaction ratio
employee training percentage
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Cost Accounting
If the static budget is $405000 and the flexible budget amount is $620000, then the sales budget variance will be
$215,000
$315,000
$415,000
$515,000
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rikazzz
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Cost Accounting
If the contribution margin is $13000, the total variable cost is $7000 then the total revenue will be
$6,000
−$6000
$20,000
−$20000
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rikazzz
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Cost Accounting
If the real rate is 16% and an inflation rate is 8%, then the nominal rate of return will be
27.28%
25.28%
22.28
21.28
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Cost Accounting
The lower level of production leads to
higher setup cost
lower repair cost
higher setup cost
higher repair cost
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rikazzz
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Cost Accounting
If the fixed cost is $30000, the contribution margin percentage is 40%, then the breakeven revenue will be
$120,000
$75,000
$12,000
$175,000
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rikazzz
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Cost Accounting
If the fixed cost is $65000 and the contribution margin percentage for the bundle is 0.575, then the breakeven revenue will be
$113,043.48
$1,200,000
$130,000
$140,000
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