Q. The total capacity of producing output, while operating at full efficiency is known as

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Q. If target operating income is $45000 and contribution margin per unit is $500, then number of units must be sold to earn targeted operating incomes will be

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Q. The measuring of capacity in terms of normal capacity utilization is also termed as

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Q. The change in variable costing in operating income, is calculated by multiplying contribution margin per unit to

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Q. The product capacity and costing, performance evaluation and regulatory requirements are the purposes of

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Q. The factors that affect the demand of the customers include

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Q. The fixed direct manufacturing cost is calculated, by multiplying standard prices for standard quantity of allowed input for actual output in

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Q. The number of units, must be sold to earn targeted operating income are calculated by dividing the total fixed cost operating income and

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Q. In throughput costing, the variable manufacturing overhead and direct manufacturing labor cost must be treated as

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Q. The fixed manufacturing cost under absorption costing is

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Q. The fixed budgeted manufacturing cost is $45000 and the budgeted production units are 900, then budgeted fixed manufacturing cost per unit will be

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Q. If the budgeted fixed cost is $55000 and budgeted fixed cost is $55 per unit, then budgeted denominator level is

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Q. In an actual quantity of cost allocation used, base is multiplied to an actual fixed overhead rates, to calculate

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Q. The costing method, in which the direct material cost is included in inventoriable cost is called

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Q. The numerator of the fixed manufacturing cost rate is

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Q. In absorption costing, the managers may increase operating income by producing

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Q. The denominator of the fixed manufacturing cost rate is

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Q. The costing method, in which the variable manufacturing costs are treated as inventoriable cost is called

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Q. If the selling price is $5000, variable manufacturing cost per unit is $1500 and variable marketing cost per unit is $500, then contribution margin per unit will be

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Q. In variable costing, an effect on cost volume profit relationship is driven by

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