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Cost Accounting
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Cost Accounting
The difference between actual quantity use and input quantity for output is multiplied with budgeted price to calculate
efficiency deviation
efficiency variance
budgeted variance
usage variance
Author:
rikazzz
Comment
Cost Accounting
If the difference between costs linked to highest and lowest observation of cost driver is $27000 and observation of cost driver is 90 machine hours, then slope coefficient would be
$800
$400
$300
$600
Author:
rikazzz
Comment
Cost Accounting
The approaches to allocate costs of support department do not include
sales mix allocation method
dual-rate cost-allocation method
single rate cost allocation method
both b and c
Author:
rikazzz
Comment
Cost Accounting
The large residual term and negative slope of line indicate
inverse proportion
direct proportion
badness proportions
goodness proportion
Author:
rikazzz
Comment
Cost Accounting
The degree which predetermines target or income achieved, can be grouped under
growth evaluation
performance evaluation
efficiency
effectiveness
Author:
rikazzz
Comment
Cost Accounting
If the contribution margin per unit is $1000 and the contribution margin percentage is 25%, then the selling price would be
$2,500
$4,000
$3,800
$3,800
Author:
rikazzz
Comment
Cost Accounting
The vertical dashed line in graphical representation of cost function represents the
cost representation
irrelevant range
relevant range
graphical representation
Author:
rikazzz
Comment
Cost Accounting
Taylor’s differential piece rate plan uses __________ piece rates.
Three
Two
Four
Five
Author:
rikazzz
Comment
Cost Accounting
The quality aspect, that refers how well the product fulfills the customer demands, is classified as
learning quality
design quality
conformance quality
business process quality
Author:
rikazzz
Comment
Cost Accounting
The stage in manufacturing cycle at which journal entries are made in system of accountancy is known as
chaining point
recording point
lead point
trigger point
Author:
rikazzz
Comment
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