Q. If the production is less than sales so, an operating income under absorption costing will be called

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Q. If the inventory level decreases then operating income, under variable costing, will be reported

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Q. If target operating income is $38000, contribution margin per unit is $400, then the number of units must be sold to earn targeted operating income will be

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Q. The managers using capacity planning do not make

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Q. The budgeted fixed manufacturing cost is divided by budgeted fixed manufacturing cost per unit to calculate

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Q. The fixed rate of calculation is based on the

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Q. If the contribution margin per unit is $5000, the selling price is $1500 and the variable manufacturing cost per unit is $1200, then per unit cost of marketing will be

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Q. An approach in which restating the amounts, in general ledgers by using actual cost rates, is classified as

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Q. If the direct material cost of goods sold is $7500, and through contribution is $15650, then revenues will be

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Q. The capacity utilization of the business, to satisfy average customer's demand, for current budget period of time is termed as

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Q. If the total sales are $250000, the beginning inventory is $25000 and the ending inventory is $25000, then total production would be

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Q. An approach in which, the over allocated and under allocated is spread in, ending balance of finished goods control, is called

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Q. If the capacity utilization and its cost are fixed in product costing, the capacity management is

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Q. The budgeted fixed manufacturing cost for per unit, which is used to measure per unit cost of supplying is called

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Q. If the revenues are $25000 and through put contribution is $12000, then direct material cost of goods sold will be

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Q. In absorption costing, the contribution margin per unit, fixed operating and manufacturing costs are all the dependents of

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Q. In actual costing, an actual quantity of used inputs are multiplied with actual prices to calculate

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Q. Throughout the period costs, costing methods are treated as

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Q. The recalculation of demand can be avoided, by using practical capacity while calculation of budgeted fixed manufacturing per unit cost as

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Q. The difference between absorption and variable costing is the accountability of

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