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Cost Accounting
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Cost Accounting
If the difference in costs is $9000 and the difference in machine hours is $15000, then slope coefficient would be
1.24
0.24
0.6
1.667
Author:
rikazzz
Comment
Cost Accounting
If the fixed cost is $10000, the target operating income is $8000 and the contribution margin per unit is $900, then required units to be sold will be
45 units
30 units
20 units
52 units
Author:
rikazzz
Comment
Cost Accounting
A cost which is connected with production but does not vary directly with the level of output may be known as:
Selling and distribution expenses
Factory indirect expenses
Variable cost
Direct cost
Author:
rikazzz
Comment
Cost Accounting
If the production is less than sales, then operating income under variable costing is
negative income value
lower income
higher income
zero dividends
Author:
rikazzz
Comment
Cost Accounting
Direct material cost of sold goods is subtracted from revenues to calculate
accrual contribution
indirect contribution
throughput contribution
direct contribution
Author:
rikazzz
Comment
Cost Accounting
In an actual quantity of cost allocation used, base is multiplied to an actual fixed overhead rates, to calculate
fixed manufacturing overhead cost
variable manufacturing overhead cost
indirect manufacturing overhead cost
direct manufacturing overhead cost
Author:
rikazzz
Comment
Cost Accounting
Which of the following is an example of internal business perspective in balanced scorecard?
employee turnover rates
operating capabilities and number of patents
operating income and revenue growth
customer satisfaction and market share
Author:
rikazzz
Comment
Cost Accounting
The capital budgeting method to analyze information of financials include
internal rate of return
accrual accounting rate of return
net present value
all of above
Author:
rikazzz
Comment
Cost Accounting
The Hino Corporation has a breakeven point when sales are Rs. 160,000 and variable costs at that level of sales are Rs. 100,000. How much would contribution margin increase or decrease, if variable expenses dropped by Rs. 20,000?
0.375
0.6
0.125
0.26
Author:
rikazzz
Comment
Cost Accounting
If an actual result is $50000 and the static budget variance is $25000, then the static budget amount will be
$75,000
$25,000
$35,000
$45,000
Author:
rikazzz
Comment
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