Q. The capacity utilization of the business, to satisfy average customer demand over a specific period of time is classified as

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Q. In Variable Costing Method, the fixed manufacturing cost in the calculation period is treated as

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Q. If the per unit budgeted per unit cost is $165 and budgeted production units are 400 then fixed budgeted manufacturing costs will be

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Q. In manufacturing companies, the variable costing method is also classified as

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Q. If the revenues are $85000 and throughput contribution is $63700, then direct material cost of goods sold will be

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Q. The capacity level of operations which is less than theoretical capacity is considered as

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Q. The variance which is included in absorption costing, but not in variable costing is classified as

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Q. If the fixed budgeted manufacturing cost is $35000 and the budgeted production units are 7000, then budgeted fixed manufacturing cost per unit will be

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Q. Which is considered as most stable measure of the capacity utilization?

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Q. The standard quantity of input used for achieved output, which is multiplied to standard prices, to calculate variable direct manufacturing cost in

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Q. If the target operating income is $84000 and contribution margin per unit is $600, then number of units must be sold to earn targeted operating income, will be

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Q. The theoretical capacity of the company considers ideal goal of

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Q. In variable costing, the variable manufacturing and fixed manufacturing cost focus on

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Q. The normal costing and standard costing methods are used in decisions such as

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Q. If the production is greater than sales, then operating income under absorption costing is

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Q. If the budgeted fixed manufacturing cost is $150000 and the per unit cost is $120, then budgeted production units will be

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Q. The production volume variance under absorption costing

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Q. The selling price minus variable manufacturing cost per unit, minus variable marketing cost per unit is equal to

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Q. If the contribution margin per unit is $12300 and the change in sold quantity of units is 50, then change in variable costing operating income will be

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Q. The capacity of the operations in company, which does not consider shutdown periods and interruptions, in operations is considered as

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