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

Capacity Analysis and Inventory Costing Quiz with Answers PDF Download – Test 7

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The "Capacity Analysis and Inventory Costing Quiz" App Download (iOS & Android): 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; MCQ with answers: $3 per unit, $2 per unit, $4 per unit, and $5 per unit. Learn Economic Value Added Quiz Questions, download Google Book (Free Chapter) for e-learning hubs.

Capacity Analysis & Inventory Costing Quiz – Practice Test 7 PDF Download

MCQ 31: The revenue and throughput contribution is subtracted to calculate the:

indirect labor cost of goods sold
direct labor cost of goods sold
direct material cost of goods sold
indirect material cost of goods sold

MCQ 32: 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:

$2 per unit
$3 per unit
$4 per unit
$5 per unit

MCQ 33: If the production is less than sales, then operating income under variable costing is:

negative income value
lower income
higher income
zero dividends

MCQ 34: An average figure, for particular period which provides zero meaning feedback to marketing manager, is termed as:

normal capacity utilization
abnormal capacity utilization
standard capacity utilization
infinite capacity utilization

MCQ 35: To calculate budgeted fixed manufacturing cost per unit, the fixed budgeted manufacturing costs are divided to:

budgeted production units
indirect production units
input material units
accrued production units

Capacity Analysis & Inventory Costing Quiz App & e-Book – BBA Cost Accounting Study Material

Overhead Cost Variances and Management Control MCQs

Basics of Accounting MCQs

Cost Function and Behavior MCQs

Activity based Costing and Management MCQs

Flexible Budget and Management Control MCQs

Balanced Scorecard and Strategic Profitability Analysis MCQs

Department Costs, Common Costs and Revenues MCQs

Cost Allocation: Joint Products and Byproducts MCQs

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