BBA Cost Accounting Competitive Exam MCQs – Mock Test 171

Inventory Costing Methods Notes Questions with Answers PDF Download – Test 171

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Download the "Inventory Costing Methods Notes" App (iOS & Android): Capacity of the operations in company, which does not consider shutdown periods and interruptions, in operations is considered as; MCQ with answers: theoretical costing, normal capacity, actual capacity, and standard capacity. Study Capacity Analysis and Inventory Costing Questions and Answers, Apple Book to download free chapter to improve learning efficiency.

Inventory Costing Methods MCQs – Mock Test 171 PDF Download

MCQ 851: The capacity of the operations in company, which does not consider shutdown periods and interruptions, in operations is considered as:

normal capacity
theoretical costing
standard capacity
actual capacity

MCQ 852: If the difference in costs is $9000 and the difference in machine hours is $15000, then slope coefficient would be:

1.24
0.24
0.6
1.667

MCQ 853: The cost which is excluded from inventoriable costs in variable costing method is called:

variable factory overheads
fixed manufacturing cost
variable manufacturing costs
fixed factory overheads

MCQ 854: If an actual selling price is $400, an actual result is $250 and an actual units sold are 500, then the selling price variance will be:

$45,000
$55,000
$75,000
$65,000

MCQ 855: The cost of abnormal spoilage is not treated as:

conversion costs
sunk costs
inventoriable costs
non inventoriable costs

BBA Cost Accounting Notes App & eBook – Inventory Costing Methods Competitive Exam

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