BBA Cost Accounting MCQs – Practice Test 2 (Chapter 7)

Capacity Analysis and Inventory Costing MCQ with Answers PDF Download – Test 2

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Capacity Analysis & Inventory Costing MCQ – Practice Test 2 PDF Download

MCQ 6: 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:

65 units
75 units
95 units
85 units

MCQ 7: The managers using capacity planning do not make:

pricing decisions
marketing decisions
financial decisions
cost budgeting decisions

MCQ 8: The budgeted fixed manufacturing cost is divided by budgeted fixed manufacturing cost per unit to calculate:

fixed material price
variable materials price
fixed production units
budgeted production units

MCQ 9: The fixed rate of calculation is based on the:

capacity used
capacity available
capacity utilization
downward demand

MCQ 10: 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:

$4,200
$2,300
$7,700
$6,700

BBA Cost Accounting Notes App & e-Book – Capacity Analysis & Inventory Costing Exam Prep

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