Capacity Analysis and Inventory Costing MCQs

Welcome to our comprehensive collection of Multiple Choice Questions (MCQs) on Capacity Analysis and Inventory Costing, a fundamental topic in the field of Cost Accounting. Whether you're preparing for competitive exams, honing your problem-solving skills, or simply looking to enhance your abilities in this field, our Capacity Analysis and Inventory Costing MCQs are designed to help you grasp the core concepts and excel in solving problems.

In this section, you'll find a wide range of Capacity Analysis and Inventory Costing mcq questions that explore various aspects of Capacity Analysis and Inventory Costing problems. Each MCQ is crafted to challenge your understanding of Capacity Analysis and Inventory Costing principles, enabling you to refine your problem-solving techniques. Whether you're a student aiming to ace Cost Accounting tests, a job seeker preparing for interviews, or someone simply interested in sharpening their skills, our Capacity Analysis and Inventory Costing MCQs are your pathway to success in mastering this essential Cost Accounting topic.

Note: Each of the following question comes with multiple answer choices. Select the most appropriate option and test your understanding of Capacity Analysis and Inventory Costing. You can click on an option to test your knowledge before viewing the solution for a MCQ. Happy learning!

So, are you ready to put your Capacity Analysis and Inventory Costing knowledge to the test? Let's get started with our carefully curated MCQs!

Capacity Analysis and Inventory Costing MCQs | Page 4 of 11

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Discuss
Answer: (c).direct material cost of goods sold
Q32.
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
Discuss
Answer: (a).$2 per unit
Q33.
If the production is less than sales, then operating income under variable costing is
Discuss
Answer: (c).higher income
Q34.
An average figure, for particular period which provides zero meaning feedback to marketing manager, is termed as
Discuss
Answer: (a).normal capacity utilization
Q35.
To calculate budgeted fixed manufacturing cost per unit, the fixed budgeted manufacturing costs are divided to
Discuss
Answer: (a).budgeted production units
Q36.
The direct material cost of goods sold is $8450, throughput contribution is $18650 then the revenues will be equal to
Discuss
Answer: (a).$27,100
Q37.
If the fixed manufacturing cost expenses are under variable costing and are not expensed in absorption costing, it is resulting in
Discuss
Answer: (a).production exceeds breakeven sales
Q38.
If the budgeted fixed cost is $40000 and budgeted fixed cost is $16 per unit, then budgeted denominator level will be
Discuss
Answer: (b).2500 units
Q39.
The measuring of capacity levels, in terms of practical and theoretical capacity is classified as
Discuss
Answer: (c).capacity supplied
Q40.
The cost of manufactured goods is added into beginning inventory, and the amount equal to cost of sold goods are added into
Discuss
Answer: (c).plus ending inventory