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Cost Accounting
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Cost Accounting
An amount of spoilage that is not natural in a specific production process is categorized as
normal scrap
normal spoilage
abnormal spoilage
weighted spoilage
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Cost Accounting
Usage of more resources to develop fundamental standards is classified as
potential budget response
potential management response
potential price response
potential cost response
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rikazzz
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Cost Accounting
If the net initial investment is $985000, returned working capital is $7500, then an average investment over five years will be
$596,300
$485,300
$496,250
$486,250
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rikazzz
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Cost Accounting
Which of the following is/are not associated with ordering costs?
Interest
Insurance
Opportunity cost
All of these
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rikazzz
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Cost Accounting
In overhead cost variance analysis, the fixed overhead does not include
efficiency variance
unfavorable variance
production volume variance
favorable variance
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rikazzz
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Cost Accounting
If fixed overhead allocated for actual output units is $36000 and the production volume variance is $7000, then budgeted fixed overhead will be
$43,000
$42,000
$29,000
$19,000
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rikazzz
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Cost Accounting
The standard cost of allocation base, allowed to output achieved, is multiplied to standard variable overhead rate is to calculate
indirect manufacturing overhead cost
direct manufacturing overhead cost
fixed manufacturing overhead cost
variable manufacturing overhead cost
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rikazzz
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Cost Accounting
The costing system, in which individual activities are identified as the cost object, is considered as
manufactured costing
activity based costing
allocation costing
base costing
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rikazzz
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Cost Accounting
The product which requires low amount of resources, but incur high per unit cost is classified as
expected under cost
expected over cost
product under costing
product over costing
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rikazzz
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Cost Accounting
The situation in which the cost object has any job, customer or product is known as
cost application base
sale application base
price application base
direct application base
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rikazzz
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