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Cost Accounting
What will be the impact of normal loss on the overall per unit cost?
per unit cost will increase
per unit cost will decrease
per unit cost remain unchanged
Normal loss has no relation to unit cost
Author:
rikazzz
Comment
Cost Accounting
The budgeted quantity of output unit is 250 and budgeted overhead fixed cost is $150, then budgeted fixed overhead output unit will be
$67,500
$57,500
$47,500
$37,500
Author:
rikazzz
Comment
Cost Accounting
When the sales increase from Rs.40,000 to Rs.60,000 and profit increase by Rs.5,000 the P/V ratio is:
0.2
0.3
0.25
0.4
Author:
rikazzz
Comment
Cost Accounting
Throughout the period costs, costing methods are treated as
manufacturing in period
expenses of period
incurred in period
accrual in period
Author:
rikazzz
Comment
Cost Accounting
The budgeting method, which incorporates an improvement anticipated in budgeting period into budget numbers, can be classified as
anticipated budgeting
number budgeting
predict budgeting
kaizen budgeting
Author:
rikazzz
Comment
Cost Accounting
The method which ranks cost object incurred by individual users, in ranking order of more responsible users is classified as
bundled products allocation method
variable cost allocation method
stand-alone cost allocation method
incremental cost allocation method
Author:
rikazzz
Comment
Cost Accounting
The work measurement method of cost estimation is also called
price engineering method
industrial engineering method
measuring engineering method
unit engineering method
Author:
rikazzz
Comment
Cost Accounting
The difference between actual quantity and budgeted quantity of cost allocation base is classified as
fixed overhead efficiency variance
variable overhead efficiency variance
variable overhead manufacturing variance
fixed overhead manufacturing variance
Author:
rikazzz
Comment
Cost Accounting
If the direct material cost of sold goods is $4500 and revenues are $9000, then the contribution margin would be
−$13500
$4,500
−$4500
$13,500
Author:
rikazzz
Comment
Cost Accounting
The constant variance is classified in assumptions testing as
homogenous
homoscedasticity
heteroscedasticity
heterogeneous
Author:
rikazzz
Comment
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