BBA Cost Accounting MCQs – Practice Test 10 (Chapter 19)

Flexible Budget: Overhead Cost Variance MCQ with Answers PDF Download – Test 10

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Flexible Budget Overhead Cost Variance MCQ – Practice Test 10 PDF Download

MCQ 46: In flexible budget analysis, the variable overhead flexible budget variance is equal to:

fixed cost-variable budget amount
actual cost-flexible budget amount
variable cost-allocated amount
actual cost-variable amount

MCQ 47: If the flexible budget amount is $26000 and fixed overhead flexible budget variance is $12500, then actual incurred cost would be:

$38,500
$48,500
$58,500
$13,500

MCQ 48: The second step in developing operating budget is to:

identify variable overhead cost
compute the per unit rate
choose the budgeting period
select allocation bases

MCQ 49: The flexible budget amount is added in to fixed overhead flexible budget variance to calculate:

incurred manufacturing
incurred production cost
actual incurred cost
incurred labor cost

MCQ 50: The fixed overhead allocated for actual output unit is subtracted from budgeted fixed overhead to calculate:

budget variance
production volume variance
price volume variance
cost volume variance

BBA Cost Accounting Notes App & e-Book – Flexible Budget: Overhead Cost Variance Exam Prep

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