Throughput Costing Quiz PDF: Questions and Answers - 135

MCQ 671: If the revenues are $85000 and throughput contribution is $63700, then direct material cost of goods sold will be

1. $21,300
2. $148,700
3. $138,700
4. $118,700

MCQ 672: The manager who is responsible for investments of the company, its costs and revenues is known as

1. profit center
2. investment center
3. cost center
4. revenue center

MCQ 673: The residual material which results from manufacturing products is called

1. reduced work
2. spoilage
3. rework
4. scrap

MCQ 674: If the budgeted total cost in fixed overhead is $465200 and the budgeted total quantity is $8750, then budgeted fixed overhead cost per unit will be

1. $83.17
2. $73.17
3. $53.17
4. $63.17

MCQ 675: An example of customer perspective in balanced scorecard is

1. employee turnover rates
2. operating capabilities and number of patents
3. operating income and revenue growth
4. customer satisfaction and market share