Throughput Costing Notes Questions with Answers PDF Download – Test 107

MCQ 531: The costing method, in which the direct material cost is included in inventoriable cost is called:

1. manufacturing cost
2. super variable costing
3. throughput costing
4. both B and C

MCQ 532: The normal spoilage is subtracted from total spoilage to calculate:

1. abnormal spoilage
2. Gross weighted spoilage
3. inventoriable spoilage
4. partial spoilage

MCQ 533: In normal costing, the manufacturing overhead allocated is also called:

1. manufacturing overhead applied
2. labor overhead applied
3. cost overhead applied
4. budget overhead applied

MCQ 534: The numerator of the fixed manufacturing cost rate is:

1. variable manufacturing cost
2. budgeted fixed manufacturing cost
3. adjusted manufacturing cost
4. unadjusted labor cost

MCQ 535: The corporate sustaining costs and distribution channel costs are also classified as:

1. indirect costs
2. variable costs
3. fixed costs
4. direct costs