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Cost Accounting
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Cost Accounting
The cost which is excluded from inventoriable costs in variable costing method is called
variable factory overheads
fixed manufacturing cost
variable manufacturing costs
fixed factory overheads
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rikazzz
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Cost Accounting
If the budgeted total direct labor hours are 5500 and budgeted direct labor cost is $755000, then the budgeted direct labor cost rate is
$138 per labor hour
$137.27 per hour
$140 per labor hour
$142 per labor hour
Author:
rikazzz
Comment
Cost Accounting
The employees that are trained to manage bottlenecks, during production operations; employee satisfaction are related to
measures of growth and learning
measures of internal business processes
customer measures
financial measures
Author:
rikazzz
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Cost Accounting
Costs which are constant for a relevant range of activity and rise to new constant level once that range exceeded is called:
A fixed cost
A variable cost
A mixed cost
A step cost
Author:
rikazzz
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Cost Accounting
In element-wise classification of overheads, which one of the following is not included:
Fixed overheads
Indirect labour
Indirect materials
Indirect expenditure
Author:
rikazzz
Comment
Cost Accounting
In corporate costs, the costs incur for employee recruitment, development and training are classified as
discretionary costs
human resource management costs
corporate administration costs
treasury costs
Author:
rikazzz
Comment
Cost Accounting
______ is future cost that effects the current management decision.
Sunk cost
Standard cost
Relevant cost
Irrelevant cost
Author:
rikazzz
Comment
Cost Accounting
At the break-even point, an operating income must be equal to
$3,000
$2,000
$1,000
zero
Author:
rikazzz
Comment
Cost Accounting
In process and job costing system, the normal spoilage cost is considered as
conversion costs
sunk costs
inventoriable costs
non inventoriable costs
Author:
rikazzz
Comment
Cost Accounting
If the actual result is $65000 and the static budget variance is $35000, then the static budget amount will be
$30,000
$100,000
$200,000
$30,000
Author:
rikazzz
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