BBA Cost Accounting Competitive Exam MCQs – Practice Test 5 (Chapter 7)

Capacity Analysis and Inventory Costing MCQs with Answers PDF Download – Test 5

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Capacity Analysis & Inventory Costing MCQs – Practice Test 5 PDF Download

MCQ 21: Throughout the period costs, costing methods are treated as:

manufacturing in period
expenses of period
incurred in period
accrual in period

MCQ 22: The recalculation of demand can be avoided, by using practical capacity while calculation of budgeted fixed manufacturing per unit cost as:

denominator
numerator
multiplier
equalizer

MCQ 23: The difference between absorption and variable costing is the accountability of:

direct overhead
indirect overhead cost
fixed manufacturing cost
variable manufacturing cost

MCQ 24: If the budgeted fixed manufacturing cost is $124000 and the per unit cost is $124, then budgeted production units can be:

$4,000
$1,000
$2,000
$3,000

MCQ 25: The method of inventory costing, in which all variable and fixed manufacturing cost is considered as inventoriable cost can be termed as:

absorption costing
variable costing
fixed costing
manufacturing cost

Capacity Analysis & Inventory Costing MCQs App & e-Book – BBA Cost Accounting Competitive Exam

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