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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Q. If the budgeted fixed manufacturing cost is $124000 and the per unit cost is $124, then budgeted production units can be

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Q. The method of inventory costing, in which all variable and fixed manufacturing cost is considered as inventoriable cost can be termed as

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Q. If the total sales are $355000, the beginning inventory is $23000 and the ending inventory is $15000, then total production would be

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Q. Direct material cost of sold goods is subtracted from revenues to calculate

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Q. Another name of super-variable costing is

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Q. An income statement in absorption costing follows the format of

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Q. The standard cost of allocation base, allowed to output achieved, is multiplied to standard variable overhead rate is to calculate

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Q. The revenue and throughput contribution is subtracted to calculate the

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Q. If the change in variable costing in operating income is $18000 and contribution margin per unit is $9000, then change in sold units will be

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Q. If the production is less than sales, then operating income under variable costing is

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Q. An average figure, for particular period which provides zero meaning feedback to marketing manager, is termed as

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Q. To calculate budgeted fixed manufacturing cost per unit, the fixed budgeted manufacturing costs are divided to

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