MBA Cost Accounting Practice Test 153

Variable and Fixed Overhead Costs Quiz Answers PDF Download - 153

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Accounting: Variable & Fixed Overhead Costs MCQs Quiz PDF Download

MCQ: The lump sum cost that remains unchanged in total despite of changes in total volume is classified as

A) unchanged price

B) unchanged cost

C) fixed overhead cost

D) variable overhead cost

MCQ: The type of accounting which reports to external parties of the organization is known as

A) cost accounting

B) decision accounting

C) financial accounting

D) management accounting

MCQ: The work measurement method of cost estimation is also called

A) price engineering method

B) industrial engineering method

C) measuring engineering method

D) unit engineering method

MCQ: The final sales is subtracted from net realizable value is used to calculate

A) separable costs

B) inseparable costs

C) joint costs

D) floating costs

MCQ: If the cost of direct materials use in the goods sold is $5000 and the total revenues are $9000 then the throughput contribution would be

A) $5,000

B) $14,000

C) $4,000

D) $9,000

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