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Cost Accounting
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Cost Accounting
The corporate sustaining costs and distribution channel costs are also classified as
indirect costs
variable costs
fixed costs
direct costs
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Cost Accounting
The point at which the cost line intersects the sales line will be called:
Budgeted sales
Break Even sales
Margin of safety
Contribution margin
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Cost Accounting
An unfavorable variance in static budget is also known as
favorable variance
adverse variance
adverse standard deviation
unfavorable variance
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Cost Accounting
The aspects of accounting for scrap includes
physical tracking
non-inventoriable costing
inventory costing
both a and c
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Cost Accounting
If the actual payment to labor is $1200 and the budgeted rate is $1000, then the labor price variance would be
less than zero
equal to zero
favorable
unfavorable
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Cost Accounting
The return on investment is also known as
accrual accounting rate of return
accounting rate of return
nominal rate of return
both a and b
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Cost Accounting
If the total incurred cost in a production process are $30000 and the number of output units are 5000 units, then the units cost will be
$16
$60
$6
$26
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Cost Accounting
The component of total cost, which never changes with change in level of production is classified as
fixed cost
constant
variable
both a and b
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Cost Accounting
An approach which yields the benefits of normal costing and the actual manufacturing overhead is classified as
unadjusted allocation rate approach
adjusted budget rate approach
unadjusted budget rate approach
adjusted allocation rate approach
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rikazzz
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Cost Accounting
If the working capital is $265000 and the current liabilities are $378000, then the current assets can be
$113,000
$643,000
$743,000
$543,000
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rikazzz
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