Breakeven Point and Target Income Multiple Choice Questions (MCQ) PDF - 152

MCQ 756: If the fixed cost is $15000 and the breakeven revenue is $45000 then the contribution margin will be

1. 33.34%
2. 43.34%
3. 23%
4. 25%

MCQ 757: If the contribution margin is $72000 and the operating income is $12000, then the degree of operating leverage would be

1. 8
2. 7
3. 6
4. 5

MCQ 758: The price variance for direct manufacturing labor is referred as

1. direct variance
2. rate variance
3. labor variance
4. manufacturing variance

MCQ 759: The balanced scorecard perspective, which measures strategy profitability and amount of operating income results from cost reduction is classified as

1. learning perspective
2. financial perspective
3. internal business process perspective
4. customer perspective

MCQ 760: The theoretical capacity of the company considers ideal goal of

1. normal utilization
2. standard utilization
3. capacity utilization
4. actual utilization